Behavioral Responses to an Annual Wealth Tax: Evidence from Sweden

Online Appendix for: Behavioral Responses to Wealth Taxes: Evidence from Sweden

Inheritance tax planning at the end of life

There is an ongoing debate about whether inheritance and estate taxes are effective in raising revenues and in contributing to a more equal society. The different views on transfer taxes are largely dependent on beliefs about whether people plan their wealth to avoid these taxes. In this paper, we follow Kopczuk (2007) and study people’s planning response to the onset of terminal illness. An ex...

The Effect of tax composition On the share of net capital stock Industry sector with ARDL approach

Importance of forming and the amount of capital stock in the industrial sector due to higher added value than other economic sectors in the growth and economic development, especially in the economic rise of paramount importance.On the other hand, taxes due to stabilization roles, allocation and distribution of income in the economy as one of the variables affecting the process are the investme...

Health responses to a wealth shock: evidence from a Swedish tax reform

This paper makes two contributions to the literature on the effects of wealth on health. First, it deals with reverse causality and omitted variable bias by exploiting exogenous variation in inherited wealth generated by the repeal of the Swedish inheritance tax. Second, it analyzes responses in health outcomes through the use of administrative registers. The results show that increased wealth ...

Tax Evasion and Inequality∗

This paper attempts to estimate the size and distribution of tax evasion in rich countries. We combine random audits—the key source used to study tax evasion so far—with new micro-data leaked from large offshore financial institutions—HSBC Switzerland (“Swiss leaks”) and Mossack Fonseca (“Panama Papers”)—matched to population-wide wealth records in Norway, Sweden, and Denmark. We find that tax ...