Incentives and redistribution in the welfare state : the Swedish tax reform

This text reviews the lessons from the Swedish 1991 tax reform, one ofthe most far reaching tax reforms in any Western industrialized country in the post war period. The authors discuss a range of behavioural responses, including tax planning, savings, labour supply and investment, and assess the overall effects on efficiency and equity. They also draw lessons for tax reform more generally. The book should be of use to anyone with an interest in tax policy and tax reform evaluation.