@article{Seim2017,
  title = {Behavioral Responses to Wealth Taxes: Evidence from {{Sweden}}},
  author = {Seim, David},
  year = {2017},
  journal = {American Economic Journal: Economic Policy},
  volume = {9},
  number = {4},
  pages = {395--421},
  doi = {10.1257/pol.20150290},
  url = {https://doi.org/10.1257/pol.20150290},
  abstract = {This paper provides an empirical assessment of an annual wealth tax. Using Swedish administrative data, I estimate net-of-tax-rate elas-ticities of taxable wealth in the range [0.09, 0.27]. Cross-checking self-reported assets against asset data unavailable to the tax agency reveals that around a third of the elasticity estimates are due to underreporting of asset values. Difference-indifference designs further suggest that the responses reflect evasion and avoidance rather than changes in saving.},
  keywords = {Wealth Taxation}
}

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