Tax Reform of the Century - The Swedish Experiment

@inproceedings{Agell1996TaxRO,
  title={Tax Reform of the Century - The Swedish Experiment},
  author={Jonas Agell and Peter f Englund and Jan Edvin S{\"o}dersten},
  year={1996}
}
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 post-war 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 article reviews the lessons form a major evaluation effort, sponsored by the Swedish government, and involving a large number of researchers. 

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