Working Paper No. 3

Welfare Effects of Changes in Income Tax Progression in Sweden


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 while keeping tax revenues unchanged. The instrument used in the analysis is an extended version of a model for simulation of the Swedish system of personal income taxation earlier developed by the authors.

Global index of the sharing economy

Timbro SEI

2018 Bergh Funcke Wernberg - Timbro Sharing Economy Index-1fHemsidan.jpg

Andreas Bergh, IFN and Lund University, is one of the authors of this book. The Timbro Sharing Economy Index is the first global index of the sharing economy. The index has been compiled using traffic volume data and scraped data, and provides a unique insight into the driving factors behind the peer-to-peer economy.

About the book

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To present ongoing research informal brown-bag seminars are held on Mondays at 11:30 am. This is an opportunity for IFN researchers to test ideas and results.

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In addition, IFN organizes seminars open to the public. Topics for these are derived from the IFN research.

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