Replication data for: Behavioral Responses to Wealth Taxes: Evidence from Sweden
Principal Investigator(s): View help for Principal Investigator(s) David Seim
Version: View help for Version V1
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Project Citation:
Seim, David. Replication data for: Behavioral Responses to Wealth Taxes: Evidence from Sweden. Nashville, TN: American Economic Association [publisher], 2017. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-13. https://doi.org/10.3886/E114654V1
Project Description
Summary:
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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.
Scope of Project
JEL Classification:
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H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H26 Tax Evasion and Avoidance
H31 Fiscal Policies and Behavior of Economic Agents: Household
H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H26 Tax Evasion and Avoidance
H31 Fiscal Policies and Behavior of Economic Agents: Household
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