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…
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…
Gunnar Eliasson in collaboration with Gösta Olavi and Mats Heiman
Märtha Josefsson
Göran Normann in collaboration with Bo Carlsson and Ulf Jakobsson
Bo Carlsson
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…
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…
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…