Lönsamma skattesänkningar och förslappande grundinkomst
(2017) NEKP01 20162Department 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)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8901418
- author
- Brådvik, Gunnar LU
- supervisor
- organization
- course
- NEKP01 20162
- year
- 2017
- 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}},
language = {{swe}},
note = {{Student Paper}},
title = {{Lönsamma skattesänkningar och förslappande grundinkomst}},
year = {{2017}},
}