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Behavioral Responses to Wealth Taxes: Evidence from Sweden
Stockholm University, Faculty of Social Sciences, Department of Economics. Research Institute of Industrial Economics (IFN), Sweden; Centre for Economic Policy Research (CEPR), UK.
Number of Authors: 12017 (English)In: American Economic Journal: Economic Policy, ISSN 1945-7731, E-ISSN 1945-774X, Vol. 9, no 4, p. 395-421Article in journal (Refereed) Published
Abstract [en]

This paper provides an empirical assessment of an annual wealth tax. Using Swedish administrative data, I estimate net-of-tax-rate elasticities of taxable wealth in the range [0.09, 0.27]. Cross-checking self-reported assets against asset data unavailable to the tax agency reveals that around a third of the elasticity estimates are due to underreporting of asset values. Difference-in-difference designs further suggest that the responses reflect evasion and avoidance rather than changes in saving.

Place, publisher, year, edition, pages
2017. Vol. 9, no 4, p. 395-421
National Category
Economics
Identifiers
URN: urn:nbn:se:su:diva-150000DOI: 10.1257/pol.20150290ISI: 000416098800014OAI: oai:DiVA.org:su-150000DiVA, id: diva2:1168601
Available from: 2017-12-21 Created: 2017-12-21 Last updated: 2017-12-21Bibliographically approved

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