Replication data for: Behavioral Responses to Wealth Taxes: Evidence from Sweden
- Seim, David
AbstractThis 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.
Is supplement to
DOI: 10.1257/pol.20150290 (Text)
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