1. Note: An additional "profit sharing tax" was in force between 1984 and 1990 but is not included in the figures above. The tax rate from this tax cannot be easily expressed as a single statutory tax rate. We have assumed that this tax increased the statutory tax rate by five percentage points during this time period;Source: Nordling,1989
2. Explaining Behavior
3. Introduction
4. Note: Based on assumptions given in the text. APW, 0.67 and 1.67 refer to the marginal tax of a taxpayer with an average annual wage of a production worker (APW) and a taxpayer earning 0.67 or 1.67 APW. Top is the highest tax rate;Johansson, and Stenkula,2015
5. Note: Based on assumptions given in the text;Johansson, and Stenkula,2015