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1. The Role of Capital Taxation in Sweden: Inheritance and Wealth Accumulation over the Lifecycle
University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomiAbstract : Against the backdrop of increasing levels of wealth inequality in the Swedish economy, this thesis will deploy a large scale overlapping generations model with heterogeneous ability groups to evaluate the behavioral responses of individuals across the lifecycle as well as distributional and efficiency impacts of tax policy. Specifically, the paper will examine effects resulting from a reintroduction of inheritance taxation and varying rates of increase in the capital income tax rate. READ MORE
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