2016

Lifetime versus Annual Tax-and-Transfer Progressivity: Sweden, 1968–2009

Reprint No. 2016:53

Author(s): Niklas Bengtsson, Bertil Holmlund and Daniel WaldenströmYear: 2016 Title: Scandinavian Journal of Economics Volume (No.): 118 (4) Pages: 619–645
Online article (restrictions may apply)


In this paper, we analyze the evolution of tax-and-transfer progressivity in Sweden over both annual and lifetime horizons. Using a rich micro panel covering the period 1968–2009, we calculate tax rates over a cohort's entire working life cycle. Our main finding is that taxes are considerably less progressive over the lifetime than in any single year. Social insurance transfers to transitory low-income earners account for most of this result. We offer a number of robustness checks of the measurement of lifetime incomes and progressivity, but none of them changes our overall findings.


Reference:
Bengtsson, Niklas, Bertil Holmlund and Daniel Waldenström (2016), "Lifetime versus Annual Tax-and-Transfer Progressivity: Sweden, 1968–2009". Scandinavian Journal of Economics 118(4), 619–645.

Daniel Waldenström

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Interdisciplinary European Studies

The European Union and the Return of the Nation State

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This book explores the complex and ever-changing relationship between the European Union and its member states. The recent surge in tension in this relationship has been prompted by the actions of some member state governments as they question fundamental EU values and principles and refuse to implement common decisions seemingly on the basis of narrowly defined national interests.

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