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9. Double Taxation and Corporate Capital Cost

Jan Södersten and Villy Bergström

Several attempts have been made to determine the tax differential between the corporate and non-corporate sectors of the economy, implied by the present double taxation of corporate source income. A common feature of these studies is the assumption that…

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8. Estimation and Analysis with a WDI Production Function

Göran Eriksson, Ulf Jakobsson and Leif Jansson

By means of a new type of production function - the WDI function – an examination has been made of the production structure in thirteen branches of Swedish manufacturing industry. The function used which is the same in all thirteen branches, allows for…

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7. A Micro-Macro Interactive Simulation Model of the Swedish Economy: Preliminary Model Specification

Gunnar Eliasson in collaboration with Gösta Olavi and Mats Heiman

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6. Den internationella arbetsfördelningen, en jämförelse mellan förändringar inom stålindustri och textilindustri

Märtha Josefsson

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5. Beskattning och produktionsfaktorer

Göran Normann in collaboration with Bo Carlsson and Ulf Jakobsson

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4. Economies of Scale and Technological Change: An International Comparison of Blast Furnance Technology

Bo Carlsson

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3. Welfare Effects of Changes in Income Tax Progression in Sweden

Ulf Jakobsson and Göran Normann

Within the framework given by the theory of optimal income taxation this paper investigates the progressivity of the Swedish income tax. On the assumption that taxes distort labour leisure choice some tax reforms are designed that improve social welfare…

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2. On the Effect of Different Patterns of Public Consumption Expenditures

Lars Dahlberg and Ulf Jakobsson

The multiplier effects resulting from an isolated increase in the level of public consumption within different public branches are investigated and the policy implications are discussed. The article begins with a theoretical analysis which shows why and…

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1. Corporate and Personal Taxation and the Growing Firm

Ulf Jakobsson

The elements of corporate and personal taxation are integrated into a corporate growth model describing a value maximizing firm. The choice parameters of the firm are (1) the growth rate, (2) the debt ratio. (3) the capital-labour ratio. Dividends are…