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来源类型Working Paper
规范类型报告
DOI10.3386/w6759
来源IDWorking Paper 6759
Tax Reform Evaluation Using Nonparametric Methods: Sweden 1980 - 1991
Soren Blomquist; Matias Eklof; Whitney Newey
发表日期1998-10-01
出版年1998
语种英语
摘要This paper evaluates the tax reforms carried out in Sweden between 1980 and 1991. We use a recently developed nonparametric estimation technique to account for labor supply responses. We decompose the tax returns to study how the separate components influence hours of work, tax revenues distribution. The results indicate that the reform was underfinanced and that the increased indirect taxation and redesigned transfer system almost eliminated the positive effects on hours of work due to the decreased marginal taxes on labor income. Further the predictions of a parametric estimated labor supply model. The responses of the parametric model is almost twice the size of the nonparametric.
主题Econometrics ; Estimation Methods ; Microeconomics ; Market Structure and Distribution
URLhttps://www.nber.org/papers/w6759
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/564268
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GB/T 7714
Soren Blomquist,Matias Eklof,Whitney Newey. Tax Reform Evaluation Using Nonparametric Methods: Sweden 1980 - 1991. 1998.
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