RESEARCH
Research interests: Taxation involving everything from taxes's effect on macroeconomic variables to how taxes impact individuals' and firms' incentives. Tax competition and the effect of tax competition on government spending
Recent Papers:
Tax Competition and Taxes and FDI
Tax differences and foreign direct investment in the EU27, working paper with K. Olofsdotter
Integration and the structure of Public spending, in Comparative Political Studies, 2008, 14, with K. Olofsdotter
Integration and Tax Competition: An Empirical Study for OECD Countries, with K. Olofsdotter
Free factor mobility and fiscal competition: Can the national welfare state survive in a "United Europe"? in Tax Policy on EU. To be or notto be? 2008, (ed. Andersson, K., Ebenhartinger, E. and L. Oxelheim)
Taxes and firm start-up and small businesses
Tax Policy and Entrepreneurship: Empirical Evidence from Sweden, forthcoming Small Business Economics
Small Business owners' responsiveness to tax rate changes in Sweden, working paper
Wealth tax and taxes on capital:
Is the Wealth Tax harmful to Economic Growth?, in World Tax Journal, 2010, 1
The Wealth Tax and Entrepreneurial Activity, in Journal of Entrepreneurship, 2008, 17
Do Taxes on Owned Capital Matter for Employment? working paper
Cost of taxation:
Taxpayers Responsiveness to Tax Rate Changes and Implications for the Cost of Taxation, in International Tax and Public Finance, 2007, 14, 563-582
Measurement of Transfers and Peaking of Fiscal Size of Government, in European Journal of Political Economy, 19, 2003. with C. Stuart
OTHER
In Swedish:
Skatter, entrepreneurskap och nyföretagande, underlagsrapport nr 12 till Globaliseringsrådet
Förmögenhetsskatten som symbol , in Skatter och Värdighet, eds Johansson D. and Karlsson
Svenska inkomstskatteutvecklingen sedan 1970-talet
Kan välfärdsstaten överleva i en integrerad värld? in EU, Skatterna och välfärden, 2004, Gustavsson, S., L. Oxelheim, and N. Wahl, with K. Olofsdotter
Danska skattekommissionens slutrapport, 2008 (in Danish)
Den danska skattereformen: Sänkta marginalskatter för att rädda välfärden, Skattenytt, 2009, 9
Fastighetsskatten, Ekonomisk Debatt, 2004 (3)
Chapter 1 "Introduction and Summary"
Chapter 2 "How High are Marginal Effective Tax Rates in the U.S.?"
Chapter 3 "The Optimal Benefit-Reduction Rate"
Chapter 4 "Government Size and Growth: An Empirical Study of 21 OECD Countries"
Chapter 5 "Measurement of Transfers and Peaking of Fiscal Sizes of Growth"