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Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System



Verfasser: Strand, Henning    
Ersch.-Ort, Verlag, Ersch.-Jahr: Paris, OECD Publishing, 1999
Umfang: 1 Online-Ressource (61 Seiten)

 

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Verfasser: Strand, Henning
Titel: Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System
Verantwortlich: Henning Strand
Ersch.-Ort: Paris
Verlag: OECD Publishing
Ersch.-Jahr: 1999
Umfang: 1 Online-Ressource (61 Seiten)
Serie: OECD Economics Department Working Papers
Abstract: 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 ...
Sprache: eng