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BEQUESTS, GIFTS, AND EDUCATION Swedish evidence on parents transfer behavior
(2002)
We study the motives behind parents' transfers to their children, and
the relationship between tangible transfers and educational investments.
Another issue is the channels parents choose for tangible transfers.
Do they ...
Tax Evasion and the Importance of Trust
(2005)
Unless people pay the taxes they are obliged to pay, a general welfare state will eventually
collapse. Thus, for the welfare state to survive in the long run, tax compliance is of utmost importance. Using Swedish individual ...
What explains attitudes towards tax levels? A multi-tax comparison
(2006)
We analyse Swedes’ opinions about the level of taxation for eleven different taxes to see what taxes people are most reluctant to and why. The most unpopular tax is the real estate tax, while the corporate tax is the least ...
Child-care quality and fee structure: Effects on labor supply and leisure composition
(2005)
This paper studies the effects of public child-care subsidies on parental time allocation. We develop a model where parents are allowed to utilize subsidized care during both working and leisure hours. The model distinguishes ...
Tax avoidance and intra-family transfers
(2005)
To what extent do people avoid taxes on intra-family transfers (bequests and gifts), and how would integration (unification) of the different transfers taxes affect tax avoidance? These issues are important for families ...
The Complex Attitudes to Alcohol Taxation
(2006)
Alcoholic beverages are taxed at very different rates across the European Union, which implies extensive cross-border shopping. Therefore, there is an ongoing debate about harmonization of alcohol taxes among countries. ...
Puzzling tax attitudes and labels
(2006)
We find that through labeling one can significantly affect attitudes towards a tax. The gasoline tax meets a stronger reluctance than virtually the same tax when it is called the CO2 tax on gasoline.
The Importance of Habit Formation for Environmental Taxation
(2006)
We analyze how habit formation affects optimal environmental taxation, when consumption of a habitual good causes a negative external
effect on the environment. In a simple two-period model, we show that optimal taxation ...