TAX REFORM OF THE CENTURY—THE SWEDISH EXPERIMENT

descriptionPublicationkeyboard_double_arrow_right Article , Part of book or chapter of book 01 Dec 1996 English Publisher:University of Chicago PressJournal:National Tax Journal, volume 49, pages 643-664 (issn: 0028-0283, eissn: 1944-7477,

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Authors: Agell, Jonas; Englund, Peter; Sodersten, Jan;

doi: 10.1086/ntj41789232 , 10.1017/cbo9780511625909.022

TAX REFORM OF THE CENTURY—THE SWEDISH EXPERIMENT

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Abstract

What can changes in tax structure accomplish? The Swedish tax reform of 1991 is the most far-reaching reform in any industrialized country in the postwar period. It represents a thorough application of a strategy of rate cuts cum base broadening, and it h

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