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Incentives and Redistribution in the Welfare State
Jonas AgellPeter EnglundJan Södersten
其他書名
The Swedish Tax Reform
出版Springer, 2016-01-20
主題Business & Economics / Economics / TheoryPolitical Science / Public Policy / Social PolicyBusiness & Economics / Economics / GeneralPolitical Science / Public Policy / Social Services & WelfarePolitical Science / Public Policy / General
ISBN033399485X9780333994856
URLhttp://books.google.com.hk/books?id=EcFsCwAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋This book reviews the lessons from the Swedish 1991 tax reform, the most far-reaching tax reform in any Western industrialized country in the post-war period. The authors discuss a range of behavioural responses (including tax planning, savings, labour supply, investment, etc.), and assess the overall effects on efficiency and equity. They also draw lessons for tax reform more generally. The book should be of interest to anyone with an interest in tax policy and tax reform evaluation.