Effective Marginal Tax Rates in the Corporate and Housing Sectors 1985-1999

@inproceedings{berg2003EffectiveMT,
  title={Effective Marginal Tax Rates in the Corporate and Housing Sectors 1985-1999},
  author={Ann {\"O}berg},
  year={2003}
}
This thesis consists of an introduction and four self-contained chapters.Chapter I gives a brief introduction to the topic of the thesis and summarizes the main results. Chapter II reports an extensive set of calculations of effective marginal tax rates (EMTR) covering the tax legislation in force in Sweden in 1985, 1991 and 1999. The purpose is to determine how taxation influences the profitability of new investments in the corporate and housing sectors. It is shown that the results agree with… CONTINUE READING