Lifetime versus Annual Tax‐and‐Transfer Progressivity: Sweden, 1968–2009
利用1968-2009年瑞典微观面板数据，比较终身与年度税收和转移支付的累进性，发现终身累进性远低于年度，主要源于对暂时低收入者的社保转移支付。
Abstract In this paper, we analyze the evolution of tax‐and‐transfer progressivity in Sweden over both annual and lifetime horizons. Using a rich micro panel covering the period 1968–2009, we calculate tax rates over a cohort's entire working life cycle. Our main finding is that taxes are considerably less progressive over the lifetime than in any single year. Social insurance transfers to transitory low‐income earners account for most of this result. We offer a number of robustness checks of the measurement of lifetime incomes and progressivity, but none of them changes our overall findings.