TAX REFORM OF THE CENTURY—THE SWEDISH EXPERIMENT

@article{Agell1996TAXRO,
  title={TAX REFORM OF THE CENTURY—THE SWEDISH EXPERIMENT},
  author={J. Agell and P. Englund and Jan S{\"o}dersten},
  journal={National Tax Journal},
  year={1996},
  volume={49},
  pages={643 - 664}
}
What can changes in tax structure accomplish? The Swedish tax reform of 1991 is the most far-reaching reform in any industrialized country in the postwar period. It represents a thorough application of a strategy of rate cuts cum base broadening, and it has affected a myriad of economic incentives in a more or less substantial way. This paper reviews the lessons from a major evaluation effort, sponsored by the Swedish government and involving a large number of researchers. 
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