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Lönsamma skattesänkningar och förslappande grundinkomst

Brådvik, Gunnar LU (2017) NEKP01 20162
Department of Economics
Abstract (Swedish)
Med mikrosimuleringsmodeller applicerade på 12 000 ensamhushåll undersöker jag arbetsutbuds- och jämlikhetseffekterna av en generell inkomstskattesänkning i Sverige för arbetsföra individer. Jag jämför resultaten med Storbritannien, där skatten är lägre, men nivåökningen högre. Även effekterna av olika grundinkomstmodeller och ett avskaffande av den svenska statliga inkomstskatten och värnskatten studeras. En generell skattesänkning i Sverige har nästan tre gånger större effekt på arbetsutbudet än i Storbritannien, men mindre på jämlikheten. Avskaffad statlig inkomstskatt ökar ojämlikheten med knappt femton procent och arbetsutbudet med upp till elva procent. Avskaffad värnskatt ökar dessa med tre procent och är den reform som möjligen... (More)
Med mikrosimuleringsmodeller applicerade på 12 000 ensamhushåll undersöker jag arbetsutbuds- och jämlikhetseffekterna av en generell inkomstskattesänkning i Sverige för arbetsföra individer. Jag jämför resultaten med Storbritannien, där skatten är lägre, men nivåökningen högre. Även effekterna av olika grundinkomstmodeller och ett avskaffande av den svenska statliga inkomstskatten och värnskatten studeras. En generell skattesänkning i Sverige har nästan tre gånger större effekt på arbetsutbudet än i Storbritannien, men mindre på jämlikheten. Avskaffad statlig inkomstskatt ökar ojämlikheten med knappt femton procent och arbetsutbudet med upp till elva procent. Avskaffad värnskatt ökar dessa med tre procent och är den reform som möjligen vore självfinansierande. En inkomstskattefinansierad grundinkomst behöver inte vara mer negativ för arbetsutbudet än en med annan finansiering, men minskar ojämlikheten mindre. (Less)
Abstract
By using microsimulation models applied on 12 000 single households, I study the effects of a general tax cut in Sweden on the labour supply and the equality for able-bodied individuals. I compare the Swedish results with the UK, where the tax level is lower, but the tax increase with the income is higher. I also study the effects of different models for introducing a basic income, abolishing the Swedish state tax, and the so called ”värnskatten” (a top tax rate for high income earners). A general tax cut in Sweden has on average a three times larger effect on the labour supply than in the UK, but less effect on equality. Abolishing the state tax would increase the inequality with almost fifteen percent and the labour supply with eleven... (More)
By using microsimulation models applied on 12 000 single households, I study the effects of a general tax cut in Sweden on the labour supply and the equality for able-bodied individuals. I compare the Swedish results with the UK, where the tax level is lower, but the tax increase with the income is higher. I also study the effects of different models for introducing a basic income, abolishing the Swedish state tax, and the so called ”värnskatten” (a top tax rate for high income earners). A general tax cut in Sweden has on average a three times larger effect on the labour supply than in the UK, but less effect on equality. Abolishing the state tax would increase the inequality with almost fifteen percent and the labour supply with eleven percent. Abolishing the so called ”värnskatten” would increase both the inequality and the labour supply by three percent. It would be the only of the investigated reforms that might be self-financed. A basic income financed by increased income taxes must not be more harmful to the labour supply than a one financed differently. However, the decrease in the inequality would be smaller. (Less)
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author
Brådvik, Gunnar LU
supervisor
organization
course
NEKP01 20162
year
type
H2 - Master's Degree (Two Years)
subject
keywords
Labour supply, tax cut, basic income, Sweden, UK
language
Swedish
id
8901418
date added to LUP
2017-02-10 14:14:50
date last changed
2017-02-10 14:14:50
@misc{8901418,
  abstract     = {By using microsimulation models applied on 12 000 single households, I study the effects of a general tax cut in Sweden on the labour supply and the equality for able-bodied individuals. I compare the Swedish results with the UK, where the tax level is lower, but the tax increase with the income is higher. I also study the effects of different models for introducing a basic income, abolishing the Swedish state tax, and the so called ”värnskatten” (a top tax rate for high income earners). A general tax cut in Sweden has on average a three times larger effect on the labour supply than in the UK, but less effect on equality. Abolishing the state tax would increase the inequality with almost fifteen percent and the labour supply with eleven percent. Abolishing the so called ”värnskatten” would increase both the inequality and the labour supply by three percent. It would be the only of the investigated reforms that might be self-financed. A basic income financed by increased income taxes must not be more harmful to the labour supply than a one financed differently. However, the decrease in the inequality would be smaller.},
  author       = {Brådvik, Gunnar},
  keyword      = {Labour supply,tax cut,basic income,Sweden,UK},
  language     = {swe},
  note         = {Student Paper},
  title        = {Lönsamma skattesänkningar och förslappande grundinkomst},
  year         = {2017},
}