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  • 1.
    Abbas, Ali
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Determinants of women's labour supply in Bangladesh and Pakistan2013Independent thesis Advanced level (degree of Master (Two Years)), 10 poäng / 15 hpOppgave
  • 2.
    Abrahamsson, David
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Gasa eller bromsa?: En studie om bilförarens hastighetsval och effekten av höjda böter2014Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
  • 3.
    Adu, George
    et al.
    Department of Economics, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana.
    Alagidede, Paul
    Wits Business School, University of the Witwatersrand, Johannesburg, South Africa.
    Karimu, Amin
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Stock return distribution in the BRICS2015Inngår i: Review of Development Finance, ISSN 1879-9337, E-ISSN 1879-9337, Vol. 5, nr 2, 98-109 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Stock returns in emerging market economies exhibit patterns that are distinctively different from developed countries: returns are noted to be highly volatile and autocorrelated, and long horizon returns are predictable. While these stylized facts are well established, the assumption underlying the distribution of returns is less understood. In particular, the empirical literature continues to rely on the normality assumption as a starting point, and most asset pricing models tend to overstretch this point. This paper questions the rationale behind this supposition and proceeds to test more formally for normality using multivariate joint test for skewness and kurtosis. Additionally, the paper extends the literature by examining a number of empirical regularities for Brazil, Russia, India, China and South Africa (the BRICS for short). Our main findings are that the distributionof stock returns for the BRICS exhibits peakedness with fatter and longer tails, and this is invariant to both the unit of measurement and the time horizon of returns. Volatility clustering is prevalent in all markets, and this decays exponentially for all but Brazil. The relationship between risk and return is found to be significant and risk premiums are prevalent in our sample.

  • 4.
    af Burén, Pontus
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Does internal migration influence earnings following youth unemployment?: Evidence from the Swedish Labor Market2016Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [en]

    The rise of youth unemployment in Sweden has highlighted the need for more research investigating the effects of unemployment on future earnings. Earlier research suggests that youth unemployment will leave labor market scares on a person’s future income. Therefore, in this thesis I investigate the question if migration can increase an individual’s future earnings and hence work as a cure for scared individuals. My theoretical argument is that migration is an investment in human capital which will lead to higher future income and may heal scars. To test my argument, I use Swedish panel data from the ASTRID database, examining unemployed individuals born 1979-1983 after finishing their education in Sweden. A nearest-neighbor propensity score matching method is applied to estimate the casual effects. However, the results show only few significant results over time and age cohorts in the data. Therefore, my conclusion is that migration barley increases income of young unemployed individuals.

  • 5.
    Ahlfors, Anton
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Spelar risktoleransen någon roll?: En studie om svenska studenters investeringsbeslut2014Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
  • 6.
    Ahlfors, Anton
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Är den svenska bostadsmarknaden effektiv?: En studie om bostadsmarknadens effektivitet i åtta svenska regioner2015Independent thesis Advanced level (professional degree), 20 poäng / 30 hpOppgave
  • 7.
    Ahlin, Ida
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    En paneldatastudie av Beveridgekurvan: Fokus på ungdomsarbetslöshet2015Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
  • 8.
    Ahlin, Ida
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Kan ekonomiska styrmedel riktade mot livsmedel förbättra folkhälsan?2016Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Denna studie utvärderar ekonomiska styrmedels effekt på konsumtionen av livsmedel samt ifall skatter och subventioner kan vara en metod som styr matkonsumtionen mot hälsosamma livsmedelsval. Sex livsmedelsgrupper analyseras i studien och dessa är sötsaker och glass, kött, grönsaker, mejerivaror, bröd och spannmålsprodukter samt frukt och bär. Fyra scenarier som representerar olika skatte- och/eller subventionsreformer simuleras för att analysera vilken effekt ekonomiska styrmedel kan ha på matkonsumtion och hälsa. Responsen som de ekonomiska styrmedlen har på matkonsumtionen beräknas med elasticiteter som tagits fram från parameterestimat i AIDS-modellen. Den data som ligger till grund för den ekonometriska modellen är aggregerad konsumtionsdata, konsumentprisindex och livsmedelsförsäljning. Resultatet från studien visar att det går att styra konsumtionen av livsmedel men att substitution mellan varor kan leda till att de hälsomål som reformen är menad att nå inte uppfylls.

  • 9.
    Allaberdyev, Maksat
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Den penningpolitiska fällan: En studie på de svenska hushållens ekonomi2017Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    För att få bukt med lågkonjunkturen efter finanskrisen 2008 förde Sverige en expansiv penningpolitik. Även om Sverige tog sig ur krisen relativt smärtfritt följdes det av en period med deflation. Det ledde till att reporäntan 2015 för första gången sänktes under nollgränsen, och därmed tog den svenska penningpolitiken ett historiskt steg för att nå inflationsmålet. De låga räntorna har lett till att priserna på bostadsmarknaden har skenat iväg och de svenska hushållens skulder har ökat avsevärt där den genomsnittliga skuldkvoten är uppe i 343 procent. Från de penningpolitiska protokollen uttrycker Riksbanken en stor oro för denna utveckling och föreslår riktade åtgärder i bostads-, och skattepolitiken. Syftet med denna uppsats är att undersöka effekterna av penningpolitiska åtgärder samt utvecklingen av bostadspriserna har haft på de svenska hushållen skulder.

    Genom en VAR-modell, Granger-orsakssamband, Impulse-response test och stresstester har denna studie kunnat påvisa och kartlägga vad som händer med de svenska hushållens skulder vid en eventuell räntehöjning. Resultaten visar att en räntechock mellan 3–5 procent minskar framtida skuldsättning, och ekonomin anpassar sig till jämvikt efter 5–8 perioder vilket representerar 15–24 månader. Den ger därmed ett starkt stöd för penningpolitikens kausalitet. Resultaten visar dessutom att det finns hushåll med låg disponibel inkomst som lever under existensminimum idag, och vid en räntehöjning överstiger några hushåll sitt existensminimum med nästan 50 procent.

    Studiens teoretiska del ger en förklaring om penningpolitikens jobb och dess flöde till hushåll och företag. Den tar även upp tidigare forskning som har undersökt marknadsbeteende hos hushåll. 

  • 10. Amjadi, Golnaz
    et al.
    Lundgren, Tommy
    Persson, Lars
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi. Umeå universitet, Samhällsvetenskapliga fakulteten, Centrum för miljö- och naturresursekonomi (CERE).
    Zhang, Shanshan
    The rebound effect in the Swedish heavy industry2017Rapport (Annet vitenskapelig)
    Abstract [en]

    Energy efficiency improvement (EEI) benefits the climate and matters for energy security. The potential emission and energy savings due to EEI may however not fully materialize due to the rebound effect. In this study, we measure the size of rebound effect for the two energy types fuel and electricity within the four most energy intensive sectors in Sweden – pulp and paper, basic iron and steel, chemical, and mining. We use a detailed firm-level panel data set for the period 2000-2008 and apply Stochastic Frontier Analysis (SFA) for measuring the rebound effect. We find that both fuel and electricity rebound effects do not fully offset the potential for energy and emission savings. Furthermore, we find CO2 intensity and fuel and electricity share as the two main determinants of rebound effect in Swedish heavy industry. Our results seems to imply that it matters both to what extent and where to promote EEI, as the rebound effect varies between sectors as well as between firms within sectors. 

  • 11.
    Andersson, Linda
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Essays on job turnover, productivity and state-local finance2002Doktoravhandling, med artikler (Annet vitenskapelig)
    Abstract [en]

    This thesis consists of four self-contained papers on job turnover, productivity and state- local finance.

    Paper [I] deals with the determinants of the rate of job turnover defined as the change in distribution of employment between and within industries in Swedish manufacturing. The rate of inter-industry job turnover is driven by the dispersion of profit changes among industries. Shifts in international competitiveness among industries seem to play a central role in the explanation of this pattern. The rate of intra-industry job turnover has been higher in industries with many small plants, low profit margins and high import penetration.

    Paper [II] analyzes the impact of openness on total factor productivity (TFP) growth. Using Swedish industry level data the results show that economically integrated industries tend to be more engaged in research and development (R&D) and have more entry and exit activity than other industries. The domestic R&D intensity does not contribute to the TFP growth rate. Instead, the results imply that openness to international markets, which helps facilitate technology spillovers, has a significant impact on the growth rate. There is also some evidence suggesting that producers exiting the market are less productive, implying that such exits will increase the average productivity of the industry concerned.

    The purpose of Paper [III] is to design and implement a test of whether the external effect from tax base sharing among local and regional governments is internalized via the intergovernmental transfer system. The test is based on the observation that if the external effect is internalized, an increase in the income tax rate at one level of government will induce the other level to reduce its income tax rate by the corresponding amount, leaving the effective tax rate unchanged. By using panel data for the Swedish local and regional public sectors, we estimate the reaction function for the local income tax rate. The results imply that an increase in the regional income tax rate induces the municipalities in the region to decrease their income tax rates. In addition, we are able to reject the null hypothesis that the external effect from tax base sharing is internalized.

    Paper [IV] concerns risk-sharing, in terms of how the central government smooths personal income among municipalities via the tax and transfer systems. Using Swedish panel data, the results show that the national tax and transfer systems mitigate an adverse shock to income of one krona so that disposable income falls by 67 öre, on average. However, there are large differences across regions, where the effect on disposable income varies between 32 and 78 öre in the krona.

  • 12. Andrén, Daniela
    et al.
    Granlund, David
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi. HUI Research, Sweden.
    Introducing waiting times for health care in a labor supply model for sickness absence2015Inngår i: Nordic Journal of Health Economics, ISSN 1892-9729, E-ISSN 1892-9710, Vol. 3, nr 1, 34-46 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This paper studies the association between waiting times for different health care services and the duration of sick leave, using a Swedish register database supplemented with information from questionnaires for 3,653 employees. The duration of sick leave is positively associated with waiting two weeks or more for primary care, technical investigations and specialists, compared to waiting one week or less. Except for waiting for a specialist, there is no indication that waiting four weeks or more is associated with longer durations of sick leave than waiting two to three weeks. Long waiting times for surgery is negatively associated with the duration of sick leave, which might be explained by prioritizing where patients with longer waiting times are those with less severe conditions. Including these waiting time variables did not induce substantial changes on the impact of traditional labor supply variables, which suggests that the parameter estimates of traditional variables are relatively robust.

  • 13.
    Aniwaer, Kunduozi
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Intergenerational earnings mobility of second-generation immigrants in Sweden: A summary of theoretical and empirical findings2015Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
  • 14.
    Aronsson, Thomas
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Welfare measurement, green accounting and distortionary taxes2011Inngår i: Green national accounting and sustainability / [ed] Karl-Gustaf Löfgren och Chuan-Zhong Li, Cheltenham: Edward Elgar Publishing, 2011, 630-652 s.Kapittel i bok, del av antologi (Fagfellevurdert)
    Abstract [en]

    This paper concerns welfare measurement in the presence of distortionary taxes. One purpose is to explain why the traditional green NNP measure fails as a welfare indicator when distortionary taxes are present. Another is to derive a green NNP analogue in a second best environment. In the second best optimum, the efficiency cost of taxation will affect both the form of the national welfare measure and the proper principles of accounting for pollution.

  • 15.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Blomquist, Sören
    Optimal beskattning och informationsbrist: grundläggande insikter från ekonomisk teori2013Inngår i: Dags för enklare skatter, Stockholm: SNS förlag, 2013Kapittel i bok, del av antologi (Fagfellevurdert)
  • 16.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Brännäs, Kurt
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Household work travel time1996Inngår i: Regional studies, ISSN 0034-3404, E-ISSN 1360-0591, Vol. 30, nr 6, 541-548 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This study derives and estimates models for the work travel time of each spouse in the household conditional on both spouses' hours of work. The model is estimated using Swedish household data. The own labour supply has a positive impact on travel time for females and a negative one for males. The estimated effects of the other spouse's labour supply are insignificant. An overall test of whether the hours of work are weakly separable from work travel time indicates that this hypothesis cannot be rejected for males but can be rejected for females.

  • 17.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Brännäs, Kurt
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    The importance of locational choice in an empirical labour supply model1996Inngår i: Applied Economics, ISSN 0003-6846, E-ISSN 1466-4283, Vol. 28, nr 5, 521-529 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    An estimation of labour supply is modelled using the theory of urban household behaviour. The major purpose is to test the (implicit) assumption in previous labour supply studies that work travel and housing consumption are weakly separable from the hours of work. The results, which are obtained using Swedish data, imply that the hypothesis of weak separability is clearly rejected. We also find that the choice of location affects policy-relevant conclusions about the labour supply behaviour.

  • 18.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Cialani, Catia
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Löfgren, Karl-Gustaf
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Genuine saving and the social cost of taxation2012Inngår i: Journal of Public Economics, ISSN 0047-2727, E-ISSN 1879-2316, Vol. 96, nr 1-2, 211-217 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Following the 1987 report by The World Commission on Environment and Development, the genuine saving has come to play a key role in the context of sustainable development, and the World Bank regularly publishes numbers for genuine saving on a national basis. However, these numbers are typically calculated as if the tax system is non-distortionary. This paper presents an analogue to genuine saving in a second best economy, where the government raises revenue by means of distortionary taxation. We show how the social cost of public debt, which depends on the marginal excess burden, ought to be reflected in the genuine saving. By presenting calculations for Greece, Japan, Portugal, U.K., U.S. and OECD average, we also show that the numbers published by the World Bank are likely to be biased and may even give incorrect information as to whether the economy is locally sustainable.

  • 19.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Granlund, David
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Federal Governments Should Subsidize State Expenditure that Voters do not Consider when Voting2014Rapport (Annet vitenskapelig)
    Abstract [en]

    This short paper analyzes whether a federal transfer system can be designed to increase welfare, when state governments create political budget cycles to increase the likelihood of reelection. The results show how the federal government may announce a transfer scheme in advance for the post-election year that counteracts the welfare costs of political budget cycles.

  • 20.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Granlund, David
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Federal subsidization of state expenditure to reduce political budget cycles2017Inngår i: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 24, nr 3, 536-545 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    In this note, we analyze whether a federal transfer system can be designed to increase welfare when state governments create political budget cycles. The results show how the federal government can counteract the welfare costs of these cycles, without hindering politicians from signaling their type, by announcing a transfer scheme to subsidize expenditures that voters do not consider when voting.

  • 21.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Granlund, David
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Gender Norms, Work Hours, and Corrective Taxation2013Rapport (Annet vitenskapelig)
  • 22.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Granlund, David
    Umeå universitet, Samhällsvetenskapliga fakulteten, Institutionen för nationalekonomi.
    Gender Norms, Work Hours, and Corrective Taxation2015Inngår i: Journal of Behavioral and Experimental Economics, ISSN 2214-8043, E-ISSN 2214-8051, Vol. 56, 33-39 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This paper deals with optimal income taxation based on a household model, where men and women allocate their time between market work and household production, and where households differ depending on which spouse has the comparative advantage in market work. The purpose is to analyze the tax policy implications of gender norms represented by a market work norm for men and household work norm for women. We show how the optimal (corrective) tax policy depends on the definition of social norms, the preferences for obeying these norms, and whether men or women have the comparative advantage in market work. Two extreme results are that (i) corrective taxation should not be used at all if the norms are based on the mean value of market work and household work, respectively, given that all households have the same preferences, and (ii) only the majority household type should be taxed at the margin if the norms are instead based on the modal value.

  • 23.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Granlund, David
    Umeå universitet, Samhällsvetenskapliga fakulteten, Institutionen för nationalekonomi.
    Present-Biased Preferences and Publicly Provided Private Goods2014Inngår i: Finanzarchiv, ISSN 0015-2218, E-ISSN 1614-0974, Vol. 70, nr 2, 169-199 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This paper analyzes the welfare effects of a publicly provided private good with long-term consequences for individual well-being, in an economy where consumers have present-biased preferences due to quasihyperbolic discounting. The analysis is based on a two-type model with asymmetric information between the government and the private sector, and each consumer fives for three periods. We present formal conditions under which public provision to the young and the middle-aged generation, respectively, leads to higher welfare. Our results show that quasihyperbolic discounting provides a strong incentive for public provision to the young generation - especially if the consumers are naive (as opposed to sophisticated).

  • 24.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Heidrich, Stefanie
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Wikström, Magnus
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Social identity, education and tax policy2014Rapport (Annet vitenskapelig)
    Abstract [en]

    This paper analyzes the implications of social identity and self-categorization in the context of optimal redistributive income taxation. A two-type model is supplemented by an assumption that individuals select themselves into social categories, in which norms are formed and education effort choices partly depend on these norms. Optimal tax policy is analyzed under two different assumptions about the social objective function: a welfarist objective based on consumer preferences and a paternalist objective that does not reflect the consumer preference for social identity. We show how the welfarist government implements a tax policy to internalize the externalities arising from social norms, while the paternalist government uses tax policy to make individuals behave as if their preferences for social identity were absent.

  • 25.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Johansson-Stenman, Olof
    Conspicuous Leisure: Optimal Income Taxation When Both Relative Consumption and Relative Leisure Matter2013Inngår i: Scandinavian Journal of Economics, ISSN 0347-0520, E-ISSN 1467-9442, Vol. 115, nr 1, 155-175 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    In previous studies on public policy under relative-consumption concerns, leisure comparisons have been ignored. In this paper, we consider a two-type optimal non-linear income tax model, in which people care about both their relative consumption and their relative leisure. Increased consumption positionality typically implies higher marginal income tax rates for both ability types, whereas leisure positionality has an offsetting role. However, this offsetting role is not symmetric; concern about relative leisure implies a progressive income tax component (i.e., a component that is larger for the high-ability type than for the low-ability type). Leisure positionality does not modify the policy rule for public-good provision.

  • 26.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Johansson-Stenman, Olof
    University of Gothenburg, SE-405 30 Gothenburg, Sweden.
    Conspicuous Leisure: Optimal Income Taxation When Both Relative Consumption and Relative Leisure Matter2013Inngår i: Scandinavian Journal of Economics, ISSN 0347-0520, E-ISSN 1467-9442, Vol. 115, nr 1, 155-175 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    In previous studies on public policy under relative-consumption concerns, leisure comparisons have been ignored. In this paper, we consider a two-type optimal non-linear income tax model, in which people care about both their relative consumption and their relative leisure. Increased consumption positionality typically implies higher marginal income tax rates for both ability types, whereas leisure positionality has an offsetting role. However, this offsetting role is not symmetric; concern about relative leisure implies a progressive income tax component (i.e., a component that is larger for the high-ability type than for the low-ability type). Leisure positionality does not modify the policy rule for public-good provision.

  • 27.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Johansson-Stenman, Olof
    Göteborgs universitet.
    Genuine saving and positional externalities2017Inngår i: International Economic Review, ISSN 0020-6598, E-ISSN 1468-2354, Vol. 58, nr 4, 1155-1190 s.Artikkel i tidsskrift (Fagfellevurdert)
  • 28.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Johansson-Stenman, Olof
    Keeping up with the Joneses, the Smiths and the Tanakas: on international tax coordination and social comparisons2015Inngår i: Journal of Public Economics, ISSN 0047-2727, E-ISSN 1879-2316, Vol. 131, 71-86 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Recent evidence suggests that social comparisons between people in different countries have become more important over time due to globalization. This paper deals with optimal nonlinear income taxation in an international setting, where consumers derive utility from their relative consumption compared both with other domestic residents and people in another country. The optimal tax policy in our framework reflects both correction for positional externalities and redistributive aspects of such correction due to the incentive constraint facing each government. If the national governments behave as Nash competitors to each other, the resulting tax policy only internalizes the externalities that are due to within-country comparisons, whereas the tax policy chosen by the leader country in a Stackelberg game also to some extent reflects between-country comparisons. We also derive globally Pareto-efficient tax policies in a cooperative framework, and conclude that there are potentially large welfare gains of international tax policy coordination.

  • 29.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Johansson-Stenman, Olof
    Department of Economics, School of Business, Economics and Law, University of Gothenburg, Gothenburg, Sweden.
    Keeping up with the Joneses, the Smiths and the Tanakas: Optimal Income Taxation and RelativeConsumption in a Multi-Country Economy2013Rapport (Annet vitenskapelig)
    Abstract [en]

    Recent empirical evidence suggests that between-country social comparisons have become more important over time. This paper analyzes optimal income taxation in a multi-country economy, where consumers derive utility from their relative consumption compared with both other domestic residents and people in other countries. The optimal tax policy in our framework reflects both correction for positional externalities and redistributive aspects of such correction due to the incentive constraint facing each government. If the national governments behave as Nash competitors to one another, the resulting tax policy only internalizes the externalities that are due to within-country comparisons, whereas the tax policy chosen by the leader country in a Stackelberg game also reflects between-country comparisons. We also derive a globally efficient tax structure in a cooperative framework. Nash competition typically implies lower marginal income tax rates than chosen by the leader country in a Stackelberg game, and cooperation typically leads to higher marginal income tax rates than the non-cooperative regimes.

  • 30.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Johansson-Stenman, Olof
    Göteborgs universitet.
    Paternalism against Veblen: Optimal Taxation and Non-Respected Preferences for Social ComparisonsInngår i: American Economic Journal: Economic Policy, ISSN 1945-7731, E-ISSN 1945-774XArtikkel i tidsskrift (Fagfellevurdert)
  • 31.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Johansson-Stenman, Olof
    Univ Gothenburg, Sch Business Econ & Law, Dept Econ, S-40530 Gothenburg, Sweden.
    Positional preferences in time and space: Optimal income taxation with dynamic social comparisons2014Inngår i: Journal of Economic Behavior and Organization, ISSN 0167-2681, Vol. 101, 1-23 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This paper concerns optimal redistributive non-linear income taxation in an OLG model, where people care about their own consumption relative to (i) other people's current consumption, (ii) own past consumption, and (iii) other people's past consumption. We show that both (i) and (iii) affect the marginal income tax structure whereas (ii) does not. We also derive conditions under which atemporal and intertemporal consumption comparisons give rise to exactly the same tax policy responses. On the basis of the available empirical estimates, comparisons with other people's current and past consumption tend to substantially increase the optimal marginal labor income tax rates. Yet, such comparisons may either increase or decrease the optimal marginal capital income tax rates.

  • 32.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Johansson-Stenman, Olof
    Göteborgs universitet.
    Publicly provided private goods and optimal taxation when consumers have positional preferences2014Rapport (Annet vitenskapelig)
    Abstract [en]

    This paper analyzes optimal differential commodity taxation, together with optimal nonlinear income taxation, in order to deal with positional preferences. It also derives the optimal public provision of private goods both when differential commodity taxation is feasible and when it is not. It is shown that publicly provided non-positional private goods which are (possibly imperfect) substitutes for positional private goods should be used as a corrective instrument even if the tax system is optimal, i.e. even when differential commodity taxation is feasible. An exception is the special case where all consumers contribute equally much to the positional externality, in which the commodity tax constitutes a perfect instrument for internalizing the positional externality.

  • 33.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Johansson-Stenman, Olof
    Göteborgs universitet.
    State-variable public goods and social comparisons2014Inngår i: Journal of Environmental Economics and Management, ISSN 0095-0696, E-ISSN 1096-0449, Vol. 68, nr 2, 390-410 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    The optimal provision of a state-variable public good, where the global climate is the prime example, is analyzed in a model where people care about their relative consumption. We consider both keeping-up-with-the-Joneses preferences (where people compare their own current consumption with others’ current consumption) and catching-up-with-the-Joneses preferences (where people compare their own current consumption with others’ past consumption) in an economy with two productivity types, overlapping generations, and optimal nonlinear income taxation. The extent to which the conventional rules for provision of state-variable public goods (a dynamic analog of the Samuelson rules) ought to be modified is shown to clearly depend on the strength of the relative concerns of both kinds, but also on the preference elicitation format.

  • 34.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Johansson-Stenman, Olof
    Department of Economics, School of Business, Economics and Law, University of Gothenburg, 40530, Göteborg, Sweden.
    Veblen’s Theory of the Leisure Class Revisited: Implications for Optimal Income Taxation2013Inngår i: Social Choice and Welfare, ISSN 0176-1714, E-ISSN 1432-217x, Vol. 41, nr 3, 551-578 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Several previous studies have demonstrated the importance of relative consumption comparisons for public policy. Yet, almost all of them have ignored the role of leisure for status comparisons. Inspired by Veblen (The theory of the leisure class. Macmillan, New York, 1899), this paper assumes that people care about their relative consumption and that leisure has a displaying role in making relative consumption more visible, based on a two-type model of optimal income taxation. While increased importance of relative consumption typically implies higher marginal income tax rates, in line with previous research, the effect of leisure-induced consumption visibility is to make the income tax more regressive in terms of ability.

  • 35.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Johansson-Stenman, Olof
    Department of Economics, School of Business, Economics and Law, University of Gothenburg, Gothenburg, Sweden.
    When Samuelson Met Veblen Abroad: National and Global Public Good Provision when Social Comparisons Matter2014Inngår i: Economica, ISSN 0013-0427, E-ISSN 1468-0335, Vol. 81, nr 322, 224-243 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This paper derives Pareto-efficient provision rules for national and global public goods in a two-country world, where each individual cares about his or her relative consumption of private goods compared to other domestic and foreign residents. We contrast these rules with those following from a non-cooperative Nash equilibrium. Both national and global public goods are underprovided in Nash equilibrium under such relative consumption concerns. Finally, when individuals also care about the relative consumption of national public goods, based on between-country comparisons, the optimal provision rule depends on whether or not the national public goods are less positional than private consumption.

  • 36.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Johansson-Stenman, Olof
    Department of Economics, School of Business, Economics and Law, University of Gothenburg, Göteborg, Sweden .
    When Samuelson met Veblen abroad: National and global public goods when social comparisons matter2012Rapport (Annet vitenskapelig)
    Abstract [en]

    This paper derives Pareto efficient policy rules for the provision of national as well as global public goods in a two-country world, where each individual cares about relative consumption within as well as between countries. Furthermore, we compare these policy rules with those that follow from a non-cooperative Nash equilibrium. The results show that both global and national public goods are systematically under-provided in Nash equilibrium under such relative consumption concerns.

  • 37.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Johansson-Stenman, Olof
    Göteborgs universitet.
    Sjögren, Tomas
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Social Comparisons and Optimal Taxation in a Small Open Economy2016Rapport (Annet vitenskapelig)
  • 38.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Johansson-Stenman, Olof
    Göteborgs universitet.
    Wendner, Ronald
    University of Graz.
    Redistribution through Charity and Optimal Taxation when People are Concerned with Social Status2016Rapport (Annet vitenskapelig)
  • 39.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Löfgren, Karl-Gustaf
    Umeå universitet, Samhällsvetenskapliga fakulteten, Institutionen för nationalekonomi.
    National product related welfare measures in the presence of technological change, externalities and uncertainty2011Inngår i: Green national accounting and sustainability / [ed] Chuan-Zhong Li och Karl-Gustaf Löfgren, Cheltenham: Edward Elgar Publishing, 2011, 178-189 s.Kapittel i bok, del av antologi (Fagfellevurdert)
    Abstract [en]

    The purpose of this paper is to discuss under what conditions welfare can be measured by observables related to the national product (or Hamiltonian along the optimal trajectory). Under nonattributable technological or environmental change, welfare will depend on time itself, meaning that the Hamiltonian along the optimal trajectory will be a biased measure of welfare. This result will also hold if we make the time dependence of welfare endogenous, by replacing technological change will externalities that are not internalized during optimization. On the other hand, if we take the externalities fully into account, then the Hamiltonian will represent the appropriate measure of welfare. Similar results also hold in the case of uncertainty, where we show that a ‘generalized’ Hamiltonian provides a welfare measure, and that the deterministic measures are special cases of their stochastic counterparts.

  • 40.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Mannberg, Andrea
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Positional preferences for housing: income taxation as a second best policy2014Rapport (Annet vitenskapelig)
    Abstract [en]

    This paper analyzes whether marginal taxation of labor and capital income might be useful second best instruments for internalizing the externalities caused by conspicuous housing consumption, when the government is unable to implement a first best corrective tax on housing wealth. The rationale for studying income taxation in this particular context is that first best taxes on housing wealth may be infeasible (at least in a shorter time perspective), while income taxes indirectly affect both the level and composition of accumulated wealth. We show that a suboptimally low tax on housing wealth provides an incentive for the government to subsidize financial saving and tax labor income at the margin.

  • 41.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Mannberg, Andrea
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi. Tromsø University Business School, Tromsø, Norway.
    Relative consumption of housing: marginal saving subsidies and income taxes as a second-best policy?2015Inngår i: Journal of Economic Behavior and Organization, ISSN 0167-2681, Vol. 116, 439-450 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This paper analyzes whether marginal taxation of labor and capital income are useful second best instruments for internalizing the externalities caused by conspicuous housing consumption, when the government is unable to implement a first best corrective tax on housing wealth. The rationale for studying income taxation in this particular context is that first best taxes on housing wealth may be infeasible (at least in a shorter time perspective), while income taxes indirectly affect both the level and composition of accumulated wealth. We show that a suboptimally low tax on housing wealth provides an incentive for the government to subsidize financial saving and tax labor income at the margin.

  • 42.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Mannberg, Andrea
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Self-Control Problems and Conspicuous Housing Consumption: Implications for Tax Policy2013Rapport (Annet vitenskapelig)
  • 43.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Micheletto, Luca
    Uppsala Center for Fiscal Studies (UCFS), Uppsala University, SE 753 13 Uppsala, Sweden; Bocconi University, Italy .
    Sjögren, Tomas
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    A Note on Public Goods in a Decentralized Fiscal Union: Implications of a Participation Constraint2014Inngår i: Journal of Urban Economics, ISSN 0094-1190, E-ISSN 1095-9068, Vol. 84, 1-8 s.Artikkel i tidsskrift (Fagfellevurdert)
    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.

    Fulltekst tilgjengelig fra 2018-12-01 00:01
  • 44.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Micheletto, Luca
    Sjögren, Tomas
    Umeå universitet, Samhällsvetenskapliga fakulteten, Institutionen för nationalekonomi.
    A Note on Public Goods in a Voluntary Federal Union: Implications of a Participation Constraint2012Rapport (Annet vitenskapelig)
  • 45.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Micheletto, Luca
    Bocconi University, Milan, Italy.
    Sjögren, Tomas
    Umeå universitet, Samhällsvetenskapliga fakulteten, Institutionen för nationalekonomi.
    Public Goods in a Voluntary Federal Union: Implications of a Participation Constraint2012Rapport (Annet vitenskapelig)
  • 46.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Persson, Lars
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Decentralized fiscal federalism revisited: Optimal income taxation and public goods under horizontal leadership2012Inngår i: Economics Letters, ISSN 0165-1765, Vol. 117, nr 1, 223-226 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This paper concerns optimal taxation and public goods in an economic federation with decentralized leadership, where one lower level government is the first mover also in the horizontal dimension. Under plausible assumptions, horizontal leadership reinforces the incentives created by decentralized leadership.

  • 47.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Persson, Lars
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Sjögren, Tomas
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Mixed Taxation and Transboundary Externalities: A Model with Large Jurisdictions2014Inngår i: Public Finance Review, ISSN 1091-1421, E-ISSN 1552-7530, Vol. 42, nr 2, 254-282 s.Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 48.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Persson, Lars
    Umeå universitet, Samhällsvetenskapliga fakulteten, Institutionen för nationalekonomi.
    Sjögren, Tomas
    Umeå universitet, Samhällsvetenskapliga fakulteten, Institutionen för nationalekonomi.
    Mixed taxation, public goods and transboundary externalities: a model with large jurisdictions2008Rapport (Annet vitenskapelig)
    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.

  • 49.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Schöb, Ronnie
    Adaptation, Anticipation-Bias and Optimal Income Taxation2012Rapport (Annet vitenskapelig)
    Abstract [en]

    Adaptation is omnipresent but people systematically fail to correctly anticipate the degree to which they adapt. This leads individuals to make inefficient intertemporal decisions. This paper concerns optimal income taxation to correct for such anticipation-biases in a framework where consumers adapt to earlier consumption levels through a habit-formation process. The analysis is based on a general equilibrium OLG model with endogenous labor supply and savings where each consumer lives for three periods. Our results show how a paternalistic government may correct for the effects of anticipation-bias through a combination of time-variant marginal labor income taxes and savings subsidies. Furthermore, the optimal policy mix remains the same, irrespective of whether consumers commit to their original life-time plan for work hours and savings decided upon in the first period of life or re-optimize later on when realizing the failure to adapt.

  • 50.
    Aronsson, Thomas
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Schöb, Ronnie
    Freie Universität, Berlin.
    Adaptation, taxation and public goods2014Rapport (Annet vitenskapelig)
    Abstract [en]

    This paper shows how the first-best and second-best rules for optimal public good provision depend on the adaptation to private and public consumption. Adaptation in private consumption typically leads to over-provision relative to the Samuelson condition, while adaptation in public consumption works the other way around. The two sources of adaptation only cancel out in the extreme case of full adaptation.

1234567 1 - 50 of 547
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