This text reviews the lessons from the Swedish 1991 tax reform, one ofthe most far reaching tax reforms in any Western industrialized country in the post war period. The authors discuss a range of behavioural responses, including tax planning, savings, labour supply and investment, and assess the overall effects on efficiency and equity. They also draw lessons for tax reform more generally. The book should be of use to anyone with an interest in tax policy and tax reform evaluation.
- ISBN10 0333712013
- ISBN13 9780333712016
- Publish Date 19 August 1998
- Publish Status Out of Print
- Out of Print 14 June 2005
- Publish Country GB
- Imprint Palgrave Macmillan
- Format Hardcover
- Pages 264
- Language English