Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System:
The Swedish universal welfare model relies on a high tax level to finance a variety of transfers to the workingage population both in the form of income replacements and income supplements and as services for health-, child- and elderly care. The available evidence, reviewed in this Working Paper, i...
Gespeichert in:
1. Verfasser: | |
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Paris
OECD Publishing
1999
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Schriftenreihe: | OECD Economics Department Working Papers
no.225 |
Schlagworte: | |
Online-Zugang: | Volltext |
Zusammenfassung: | The Swedish universal welfare model relies on a high tax level to finance a variety of transfers to the workingage population both in the form of income replacements and income supplements and as services for health-, child- and elderly care. The available evidence, reviewed in this Working Paper, indicates that the system has powerful redistributive properties. However, the efficiency costs of the system are substantial. Taxes and benefits combine to face income earners with high effective tax rates and the unemployed with little reward from moving into employment, resulting in a declining intensity in the utilisation of labour. A complex tax code arising out of a significant difference in tax rates for labour and capital income impedes the establishment and expansion of enterprises. An internationally-high taxation of capital income acts as an impediment to savings and the development of the domestic market for risk capital. To these domestic distortions has to be added the ... |
Beschreibung: | 1 Online-Ressource (61 p.) 21 x 29.7cm. |
DOI: | 10.1787/067275517348 |
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spelling | Strand, Henning VerfasserIn aut Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System Henning, Strand Paris OECD Publishing 1999 1 Online-Ressource (61 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Economics Department Working Papers no.225 The Swedish universal welfare model relies on a high tax level to finance a variety of transfers to the workingage population both in the form of income replacements and income supplements and as services for health-, child- and elderly care. The available evidence, reviewed in this Working Paper, indicates that the system has powerful redistributive properties. However, the efficiency costs of the system are substantial. Taxes and benefits combine to face income earners with high effective tax rates and the unemployed with little reward from moving into employment, resulting in a declining intensity in the utilisation of labour. A complex tax code arising out of a significant difference in tax rates for labour and capital income impedes the establishment and expansion of enterprises. An internationally-high taxation of capital income acts as an impediment to savings and the development of the domestic market for risk capital. To these domestic distortions has to be added the ... Economics Sweden FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/067275517348 Volltext |
spellingShingle | Strand, Henning Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System Economics Sweden |
title | Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System |
title_auth | Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System |
title_exact_search | Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System |
title_full | Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System Henning, Strand |
title_fullStr | Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System Henning, Strand |
title_full_unstemmed | Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System Henning, Strand |
title_short | Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System |
title_sort | some issues related to the equity efficiency trade off in the swedish tax and transfer system |
topic | Economics Sweden |
topic_facet | Economics Sweden |
url | https://doi.org/10.1787/067275517348 |
work_keys_str_mv | AT strandhenning someissuesrelatedtotheequityefficiencytradeoffintheswedishtaxandtransfersystem |