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  • 1.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Backlund, Kenneth
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Wikström, Magnus
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Public goods, optimal distortionary taxation and union wage setting2006In: The theory and practice of environmental and resource economics: essays in honor of Karl-Gustaf Löfgren / [ed] Thomas Aronsson, Roger Axelsson, Runar Brännlund, Cheltenham: Edward Elgar , 2006, p. 102-127Chapter in book (Other academic)
  • 2.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Johansson-Stenman, Olof
    Göteborgs universitet.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Social Comparisons and Optimal Taxation in a Small Open Economy2019In: Scandinavian Journal of Economics, ISSN 0347-0520, E-ISSN 1467-9442, Vol. 121, no 4, p. 1500-1532Article in journal (Refereed)
    Abstract [en]

    In this paper, we analyze how international capital mobility affects the optimal labor and capital income tax policy in a small open economy when consumers care about relative consumption. The main results crucially depend on whether the government can tax returns on savings abroad. If the government can use flexible residence-based capital income taxes, then the optimal policy rules from a closed economy largely carry over to the case of a small open economy. If it cannot, then capital income taxes become completely ineffective. The labor income taxes must then indirectly also reflect the corrective purpose that the absent capital income tax would have had.

  • 3.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Markström, Mikael
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Public provision of private goods and equilibrium unemployment2005In: Finanzarchiv, ISSN 0015-2218, E-ISSN 1614-0974, Vol. 61, no 3, p. 353-367Article in journal (Refereed)
    Abstract [en]

    This paper deals with public provision of a private good in a two-type model with optimal nonlinear income taxation. We assume that the wage rates are determined by bargaining between unions and firms, meaning that the equilibrium is characterized by unemployment. The results show that imperfect competition in the labor market gives rise to additional policy incentives associated with the self-selection constraint, which may justify either more or less public provision than under perfect competition. The paper also addresses employment-related motives behind public provision of private goods.

  • 4.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Micheletto, Luca
    Uppsala Center for Fiscal Studies (UCFS), Uppsala University, SE 753 13 Uppsala, Sweden; Bocconi University, Italy .
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    A Note on Public Goods in a Decentralized Fiscal Union: Implications of a Participation Constraint2014In: Journal of Urban Economics, ISSN 0094-1190, E-ISSN 1095-9068, Vol. 84, p. 1-8Article in journal (Refereed)
    Abstract [en]

    This paper re-examines the question of whether federal ex-post redistribution in terms of public funds leads to under-provision of public goods when member states may leave the economic federation. We show that federal ex-post redistribution under a binding participation constraint does not necessarily mean under-provision of local and federal public goods.

  • 5.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Micheletto, Luca
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    A Note on Public Goods in a Voluntary Federal Union: Implications of a Participation Constraint2012Report (Other academic)
  • 6.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Micheletto, Luca
    Bocconi University, Milan, Italy.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Public Goods in a Voluntary Federal Union: Implications of a Participation Constraint2012Report (Other academic)
  • 7.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Persson, Lars
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Does wage bargaining justify environmental policy coordination?2008Report (Other academic)
    Abstract [en]

    This paper analyzes the welfare consequences of coordinated tax reforms in an economy where a transboundary environmental externality and an international wage bargaining externality are operative at the same time. We assume that the wage in each country is decided upon in a bargain between trade-unions and firms, and the wage bargaining externality arises because the fall-back profit facing firms depends on the profit they can earn if moving production abroad. Using the noncooperative Nash equilibrium as a reference case, our results imply that the international wage bargaining externality may either reinforce or weaken the welfare gain of a coordinated increase in environmental taxation, depending on (among other things) how the reform affects the wage. For a special case, we also derive an exact condition under which a coordinated increase in the environmental tax leads to higher welfare.

  • 8.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Persson, Lars
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Mixed Taxation and Transboundary Externalities: A Model with Large Jurisdictions2014In: Public Finance Review, ISSN 1091-1421, E-ISSN 1552-7530, Vol. 42, no 2, p. 254-282Article in journal (Refereed)
    Abstract [en]

    This paper concerns income taxation and commodity taxation in a multi-jurisdiction framework with transboundary environmental damage. The decision-problem facing the government in each such jurisdiction is represented by a two-type model (with asymmetric information between the government and the private sector). We show how the possibility to influence the world-market producer price adds mechanisms of relevance for redistribution and externality-correction which, in turn, affect the domestic use of taxation. Finally, with the noncooperative Nash equilibrium as a reference case, we consider the welfare effects of policy coordination.

  • 9.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Persson, Lars
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Mixed taxation, public goods and transboundary externalities: a model with large jurisdictions2008Report (Other academic)
    Abstract [en]

    This paper concerns income taxation, commodity taxation, production taxation and public good provision in a multi-jurisdiction framework with transboundary environmental damage. We assume that each jurisdiction is large in the sense that its government is able to influence the world-market producer price of the externality-generating commodity. The decision-problem facing the government in each such jurisdiction is represented by a two-type model (with asymmetric information between the government and the private sector). We show how the possibility to influence the world-market producer price adds mechanisms of relevance for redistribution and externality-correction which, in turn, affect the domestic use of taxation and public goods. Finally, with the noncooperative Nash equilibrium as a reference case, we consider the welfare effects of policy coordination.

  • 10.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    An optimal tax approach to alcohol policy2010In: Finanzarchiv, ISSN 0015-2218, E-ISSN 1614-0974, Vol. 66, no 2, p. 153-169Article in journal (Refereed)
    Abstract [en]

    This paper deals with optimal income and commodity taxation in an economy, where alcohol is an externality-generating consumption good. In our model, alcohol can be bought domestically, imported, or produced illegally. Border trade alone implies an incentive to set the domestic alcohol tax below the marginal social damage of alcohol, and to tax (subsidize) commodities that are complementary with (substitutable for) alcohol. The income tax will also be used as a corrective instrument. Furthermore, although the effects of adding illegal production are ambiguous in general, a realistic outcome is, nevertheless, that it reduces both the optimal alcohol tax and the marginal income tax rate.

  • 11.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Efficient taxation, wage bargaining and policy coordination2004In: Journal of Public Economics, ISSN 0047-2727, E-ISSN 1879-2316, Vol. 88, no 12, p. 2711-2725Article in journal (Refereed)
    Abstract [en]

    This paper is related to the literature on optimal nonlinear taxation under right-to-manage wage formation, and we assume that the fall-back profit facing firms during wage bargaining depends on the profit they can obtain if moving production abroad. The purpose is to study how policy coordination among countries can be used to increase the welfare level in comparison with an uncoordinated equilibrium. We consider coordinated policy reforms with respect to the marginal taxation of labor income, the unemployment benefit and the provision of a public good. The results show that policy coordination that leads to fewer hours of work per employee and/or a reduction of the unemployment benefit will increase welfare compared to the uncoordinated equilibrium.

  • 12.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Income Taxation, Commodity Taxation and Provision of Public Goods under Labor Market Distortions2003In: FinanzArchiv, Vol. 59, no 3, p. 347-370Article in journal (Refereed)
  • 13.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Optimal income taxation and social norms in the Labor market2010In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 17, no 1, p. 67-89Article in journal (Refereed)
    Abstract [en]

    This paper concerns optimal income taxation in a two-type model extended to allow for social interaction and social norms in the labor market. One norm refers to “normal behavior” with respect to work hours (the hours of work norm), whereas another means that “one should earn one’s living by working” (the participation norm). The results show how the hours of work norm gives rise to a corrective motive for using income taxation. We also show how the interaction between the hours of work norm and the private incentive to participate in the labor market (which reflects the participation norm) gives rise to an employment motive for using the income tax.

  • 14.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Optimal Taxation, Redistribution, and Environmental Externalities2017In: International Review of Environmental and Resource Economics, ISSN 1932-1465, E-ISSN 1932-1473, Vol. 11, no 3, p. 233-308Article in journal (Refereed)
    Abstract [en]

    This paper surveys research on optimal redistributive taxation in economies with environmental externalities. A key question is whether externality correction only motivates an adjustment of the tax policy rule for the externality-generating activity, or whether the marginal value of the externality directly enters the policy rules for other tax instruments as well. In a static benchmark model with an atmospheric consumption externality, where the government uses a mix of a nonlinear income tax and linear commodity taxes, one can show that Sandmo's (1975) additivity property applies. This means that externality correction leads to an additional term (measuring the marginal value of the externality) in the commodity tax formula for the externality-generating good, while the policy rules for commodity taxation of clean goods and marginal income taxation take the same form as in the absence of any externality. We also extend this benchmark model to capture a number of scenarios (such as non-atmospheric externalities, border trade in the externality-generating good, and competition between governments in a multi-country framework), where the additivity property no longer applies. We end by examining an intertemporal model of optimal taxation with a stock-externality, allowing us to integrate the study of optimal redistributive taxation with literature on environmental economics and policy based on dynamic models.

  • 15.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Quasi-hyperbolic discounting and mixed taxation2009Report (Other academic)
  • 16.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Quasi-hyperbolic discounting, paternalism and optimal mixed taxation2016In: Mathematical Social Sciences, ISSN 0165-4896, E-ISSN 1879-3118, Vol. 84, p. 24-36Article in journal (Refereed)
    Abstract [en]

    This paper develops a dynamic model with endogenous labor supply, savings and health capital, where the consumers differ in ability as well as suffer from a self-control problem generated by quasi-hyperbolic discounting. The purpose is to analyze how a paternalistic government, which implements a time-consistent mix of labor income taxation, capital income taxation and commodity taxation, ought to use this tax system for purposes of redistribution and correction when individual ability is private information. Among the results, we show how the (nonlinear) income taxes ought to be used as indirect instruments for influencing the commodity demand behavior at the individual level: the intuition is that linear commodity taxes are not flexible enough to achieve proper incentives for consumption of unhealthy goods.

  • 17.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Tax policy and present-biased preferences: paternalism under international capital mobility2014In: Journal of Economic Behavior and Organization, ISSN 0167-2681, E-ISSN 1879-1751, Vol. 106, no October, p. 298-316Article in journal (Refereed)
    Abstract [en]

    This paper deals with tax-policy responses to quasi-hyperbolic discounting. Earlier research on optimal paternalism typically abstracts from capital mobility. If capital is mobile between countries, it may no longer be possible for national governments to control domestic savings via capital taxation (as in a closed economy). In this paper, we take a broad perspective on public policy responses to self-control problems by showing how these responses vary (i) between closed and open economies, (ii) between small open and large open economies, and (iii) depending on whether or not both source based and residence based capital taxes can be used.

  • 18.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Dalin, Torbjörn
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Optimal taxation and redistribution in an OLG model with unemployment2009In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 16, no 2, p. 198-218Article in journal (Refereed)
  • 19.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Witterblad, Mikael
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Optimal taxation and asymmetric information in an economy with second-hand trade2008Report (Other academic)
    Abstract [en]

    This paper concerns optimal income and commodity taxation in a two-type overlapping generations model, where used durable goods are traded in a second-hand market. As second-hand transactions are difficult to observe, we assume that the government is unable to directly control second-hand transactions via commodity taxation. A basic question is how the government in this case may use the second-hand market as a channel for relaxation of the self-selection constraint. We show how the appearance of a second-hand market for used durable goods affects the optimal use of labor income and capital income taxation as well as the optimal use of commodity taxation on new durable goods.

  • 20.
    Aronsson, Thomas
    et al.
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Wikström, Magnus
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Backlund, Kenneth
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Local public goods and income heterogeneity2006In: The theory and practice of environmental and resource economics: essays in honor of Karl-Gustaf Löfgren / [ed] Thomas Aronsson, Roger Axelsson, Runar Brännlund, Cheltenham: Edward Elgar Publishing Limited, Cheltenham , 2006, p. 85-101Chapter in book (Refereed)
  • 21.
    Backlund, Kenneth
    et al.
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Welfare measurement, hyperbolic discounting and paternalism2010In: Handbook Of Environmental Accounting / [ed] Thomas Aronsson, Karl-Gustaf Löfgren, Cheltenham: Edward Elgar Publishing, 2010, p. 50-77Chapter in book (Other academic)
  • 22.
    Backlund, Kenneth
    et al.
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Stage, Jesper
    Mittuniversitetet, Fakulteten för humanvetenskap, Institutionen för samhällsvetenskap.
    Effects of migration on tax policy in the EU countries: an empirical analysis2011In: China-USA Business Review, ISSN 1537-1514, Vol. 10, no 7, p. 508-515Article in journal (Refereed)
    Abstract [en]

    In this paper, we study whether migration affects taxes on labor and capital income. The analysis is based on panel data for 14 European countries. The results indicate that migration does affect subsequent tax rates, and taxes on labor income increase with increased migration, especially in countries with large public sectors. However, this effect is reduced for countries with large foreign trade and/or large shares of elderly in the population.

  • 23.
    Backlund, Kenneth
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Stage, Jesper
    Luleå Tekniska Universitet.
    Optimal Tax and Expenditure Policy in the Presence of Emigration: Are Credit Restrictions Important?2014In: Indian Growth and Development Review, ISSN 1753-8254, E-ISSN 1753-8262, Vol. 7, no 2, p. 98-117Article in journal (Refereed)
    Abstract [en]

    Purpose - Empirical studies have found an 'inverted U-curve' relationship between emigration and per capita income. In this paper, a theoretical underpinning for this phenomenon is presented based on credit restrictions. The implications for tax policy are also analyzed.Design/methodology/approach - Using an intertemporal general equilibrium model, the authors characterize how the presence of an 'inverted U-curve' relationship between emigration and per capita income will influence the optimal tax and expenditure policy in a country where agents have the option to move abroad.Findings - Among the results it is shown that if age dependent taxes are available, the presence of an 'inverted U-curve' provides an incentive to tax young labor harder, but old labor less hard, than otherwise.

  • 24.
    Hellström, Jörgen
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Liu, Yuna
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Stock exchange mergers and return co-movement: A flexible dynamic component correlations model2013In: Economics Letters, ISSN 0165-1765, E-ISSN 1873-7374, Vol. 121, no 3, p. 511-515Article in journal (Refereed)
    Abstract [en]

    The creation of a common cross-border stock trading platform is found, by use of a Flexible Dynamic Component Correlations (FDCC) model, to have increased long-run trends in conditional correlations between foreign and domestic stock market returns.

  • 25.
    Hellström, Jörgen
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Liu, Yuna
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Stock exchange mergers and weak-form information efficiency: Evidence from the OMX Nordic and Baltic consolidation2016Report (Other academic)
    Abstract [en]

    In this paper we study whether the creation of a uniform Nordic and Baltic stock trading platform has affected weak-form information efficiency. In the study, a time-varying measure of return predictability for individual stocks is used in a panel-data setting to test for stock market merger effects. The results indicate that the stock market consolidations have had a positive effect on the information efficiency and turnover for an average firm. The merger effects are, however, asymmetrically distributed which indicates a flight to liquidity effect in the sense that relatively large (small) firms located on relatively large (small) markets experience an improved (reduced) information efficiency and turnover. Although the results indicate that changes in the level of investor attention (measured by turnover) may explain part of the changes in information efficiency, they also lend support to the hypothesis that merger effects may partially be driven by changes in the composition of informed versus uninformed investors following a stock.

  • 26.
    Hellström, Jörgen
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Liu, Yuna
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Stock Exchange Mergers and Weak-Form Information Efficiency: Evidence from the OMX Nordic and Baltic Consolidation2018In: The Nordic Journal of Business, ISSN 2342-9003, E-ISSN 2342-9011, Vol. 67, no 2, p. 114-136Article in journal (Refereed)
    Abstract [en]

    In this paper, we study whether the creation of a uniform Nordic and Baltic stock trading platform has affected weak-form information efficiency. A time-varying measure of return predictability for individual stocks is used in a panel-data seting to test for stock market merger effects. The results indicate that the stock market consolidations have had a positive effect on the information efficiency and turnover for an average firm. The merger effects are, however, asymmetrically distributed, indicating, among other, a flight to liquidity effect, i.e. relatively large (small) firms located on relatively large (small) markets experience an improved (reduced) information efficiency.

  • 27.
    Mannberg, Andrea
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics. Åbo Akademi University.
    Conflicting identities and social pressure: effects on the long-run evolution of female labour supply2015In: Oxford Economic Papers, ISSN 0030-7653, E-ISSN 1464-3812, Vol. 67, no 2, p. 269-290Article in journal (Refereed)
    Abstract [en]

    Drawing on psychological theories of social identity and cognitive dissonance, we develop a dynamic model for the evolution of female labour supply. We assume that agents, in addition to consumption and leisure, also derive utility from complying with social and personal norms such that deviations from norms induce psychological costs. An important contribution is that we allow for conflicting norms and we assume that the weight of these norms in the agent's utility is endogenous. We show that conflicting norm incentives may have long-run effects on labour supply: for example, the long-run effect of a wage increase on labour supply is reinforced if agents can adjust the weight attached to a given norm, and that women may be prevented from making a full transition from homemakers to breadwinners if such a transition make them outsiders in society.

  • 28.
    Mannberg, Andréa
    et al.
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Conflicting identities and social pressure: Effects on the long-run evolution of female labor supply2010Report (Other academic)
    Abstract [en]

    Over the last half-century female employment rates have increased significantly in many countries. This change has partly been attributed to a change in gender norms. The purpose of this paper is to present a dynamic model within which the evolution of female labor supply can be analyzed. Drawing on psychological literature, we let individuals define themselves in terms of different social identities, each of which prescribes a certain type of behavior. These prescriptions may imply conflicting incentives which provide agents with a motive to continuously revise the importance they attach to a given identity. Applying this approach within the context of a dynamic model of labor supply, we are able to make some novel predictions about what may cause labor supply to change over time. Our results suggest that the fear of becoming an outsider in society may have prevented a complete transition of women from housewives to breadwinners. In addition, we show that the discrepancy between personal and social norms may have interesting implications for labor supply: an increase in the hours of work prescribed by a working norm need not necessarily lead to more hours of work. Finally, our analysis shows that not recognizing that the weights attached to different social identities are endogenous may imply that the long-run effects on labor supply of a higher wage may be underestimated.

  • 29.
    Martinez, Diego
    et al.
    Department of Economics, University Pablo de Olavide, E - 41013 Sevilla, Spain, .
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Can Labor Market Imperfections Cause Overprovision of Public Inputs?2013In: Journal of Economic Research, Vol. 18, no 2, p. 135-146Article in journal (Refereed)
    Abstract [en]

    This paper concerns provision of productive public inputs in the presence of unemployment. It is shown that if the government is able to implement optimal taxes on labor income and profit income, respectively, then the public input will be underprovided. On the other hand, if the government is not able to implement an optimal tax on labor income, e.g. because the labor income tax is determined at another level in the public sector (e.g. the municipal or the state level), then overprovision may occur. We derive an equation which links overprovision of the public input to (i) the employment rate and to (ii) the deviation of the actual labor income tax from the optimal level.

  • 30.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Labor Income Taxes in an Economic Federation with Proportional Membership Fees2019In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 26, no 5, p. 1137-1165Article in journal (Refereed)
    Abstract [en]

    A significant part of the revenue in the EU budget is raised via a GNI-based resource. The purpose of this paper is to use a stylized model of an economic federation to analyze how this way of raising funds to the central authority affects the labor income taxes implemented by the lower-level governments. This question is analyzed both when the federal fee is proportional to GNI and proportional to GDP. One key result is that if the government in a lower-level jurisdiction acts as a Nash follower vis-a-vis the other governments in the public sector, then there is an incentive to implement a higher tax on labor. Another is that if the lower-level government is able to exercise decentralized leadership vis-à-vis a federal government which is concerned with redistribution, then the incentive structure underlying the taxation of labor is independent of how the federal government collects its revenue.

  • 31.
    Sjögren, Tomas
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Optimal taxation and environmental policy in a decentralized economic federation with environmental and labor market externalities2010In: Public Finance and Management, ISSN 1523-9721, Vol. 10, no 2, p. 284-330Article in journal (Refereed)
    Abstract [en]

    This paper concerns optimal taxation and environmental policy in the presence of transboundary environmental damage and labor market distortions, where the latter gives rise to wage bargaining externalities between countries. I consider a decentralized economic federation where the federal government chooses emission targets to be implemented by the national governments. The results show that the labor market externality will influence the target levels for emissions chosen by the central government. I then proceed to characterize the optimal tax policy at the national level. The decentralized federation structure produces incentives for the national governments to use the tax policy to influence the policies chosen by the federal level. It is shown how these objectives interact with the additional objective to minimize the distortion on the national labor market.

  • 32.
    Sjögren, Tomas
    et al.
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Backlund, Kenneth
    Umeå University, Faculty of Social Sciences, Department of Economics.
    How effective are paternalistic policies in improving individual welfare under hyperbolic discounting?2010In: A Guide to Green Accounting                                                              , 2010Chapter in book (Refereed)
1 - 32 of 32
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