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dc.contributor.authorJakobsson, Niklas
dc.date.accessioned2018-01-11T07:57:25Z
dc.date.available2018-01-11T07:57:25Z
dc.date.issued2013
dc.identifier.issn1448-2398
dc.identifier.urihttp://hdl.handle.net/11250/2476844
dc.description.abstractThe factors shaping people's preferences for municipal labor income tax rates in Sweden are assessed using survey data. The tax rate actually faced by the respondents does not have explanatory power for their attitudes toward the tax rate. The hypothesis that this small or nonexistent effect of the actual tax rate is caused by a Tiebout bias finds no support, yet instrumental variable estimations indicate that the actual municipal tax rate may be of importance for attitudes toward the tax rate. Also, people with higher education, people who regularly read a newspaper, people who agree with the political left, and people who state that they are satisfied with their municipal services are less likely to want to decrease the municipal tax. People with low income, people who claim to have a low level of knowledge about society, and people who agree with the political right are conversely more likely to want to decrease the municipal tax.nb_NO
dc.language.isoengnb_NO
dc.titleAttitudes toward municipal income tax rates in Sweden: Do people vote with their feet?nb_NO
dc.typeJournal articlenb_NO
dc.source.pagenumber157-175nb_NO
dc.source.volume11nb_NO
dc.source.journaleJournal of Tax Researchnb_NO
dc.source.issue2nb_NO


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