2024
AI, Automation and Taxation
in Handbook on Labour Market Transformations, edited by Stefano Scarpetta and Stéphane Carcillo, Edward Elgar.
Featured reports and books
2021
Hur bör konsumtion beskattas?
In this report, I analyze how consumption should be taxed. Arguments in favor and against uniform consumption taxation are presented and the role of consumption taxation in the tax system in the broader sense is analyzed. Special attention is devoted to the Swedish VAT and the taxation of housing.
See also (2022) Perspektiv på konsumtionsbeskattning, IFAU rapport 2022:10 [link]
2019
Skillnad på marginalen – en ESO-rapport om reformerad inkomstbeskattning
(with Håkan Selin) In this Swedish policy report, we discuss the optimal taxation of labor income, the evolution of the Swedish tax system in the last decades, as well as compute optimal income taxes for the Swedish economy. We also present a set of concrete reform proposals.
2018
SNS Konjunkturrådsrapport 2018: Kapitalbeskattningens förutsättningar
Stockholm: SNS förlag (with Daniel Waldenström and Åsa Hansson), January 2018 (in Swedish). In this Swedish policy report, we provide a comprehensive overview of capital taxation in Sweden, discuss the aggregate importance and distributional implications of wealth and capital income, survey behavioral responses, and present a set of concrete reform proposals.
Policy contributions
- AI, ekonomin och skattepolitikens framtid (with D. Waldenström) Ekonomisk Debatt 52(5), 2024 [link]
- Perspektiv på konsumtionsbeskattning, IFAU rapport 2022:10 [link]
- Hur bör konsumtion beskattas? SNS Förlag, 2021 [link]
- Vad styr svenskarnas attityder till skatter? (with Daniel Waldenström) Ekonomisk Debatt 47(4), 2019 [link]
- Skillnad på marginalen – en ESO-rapport om reformerad inkomstbeskattning (with Håkan Selin) [link] [summary in English]
- Kapitalbeskattningens förutsättningar i Sverige (with Daniel Waldenström and Åsa Hansson) Ekonomisk Debatt 46(2), 2018 [pdf]
- Kapitalbeskattningens förutsättningar, SNS Konjunkturrådsrapport 2018, SNS Förlag, Stockholm, 2018 (with Daniel Waldenström and Åsa Hansson) [pdf]
- Gender Wage Gap and the Welfare-Enhancing Role of Parental Leave Rules (with Tomer Blumkin and Luca Micheletto) ifo DICE Report 15(2): 3–7 (2017) [pdf]
- Välfärdsekonomi ur svenskt perspektiv Ekonomisk Debatt 42(4), 2014
- Makten över Skatten – optimal beskattning med ett globalt perspektiv Sysselsättning och Tillväxt i Europa, Global Utmaning (2013) [pdf]
- Finns det en anhopning av skattebetalare vid brytpunkten för statlig inkomstskatt? (with Håkan Selin) Ekonomisk Debatt 40(1), 2012 [pdf]
- Vad är Optimal Beskattning? (with Thomas Aronsson and Sören Blomquist) Framtider nr 3, 2010, Institute for Future Studies