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Replication data for: Behavioral Responses to Wealth Taxes: Evidence from Sweden

Version
1
Resource Type
Dataset
Creator
  • Seim, David
Publication Date
2017-11-01
Description
  • Abstract

    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.
Availability
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Relations
  • Is supplement to
    DOI: 10.1257/pol.20150290 (Text)
Publications
  • Seim, David. “Behavioral Responses to Wealth Taxes: Evidence from Sweden.” American Economic Journal: Economic Policy 9, no. 4 (November 2017): 395–421. https://doi.org/10.1257/pol.20150290.
    • ID: 10.1257/pol.20150290 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-10-13

Seim, David (2017): Replication data for: Behavioral Responses to Wealth Taxes: Evidence from Sweden. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E114654V1