@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}
}

{"_id":"J4L3qnGZFJp7Yosfs","bibbaseid":"seim-behavioralresponsestowealthtaxesevidencefromsweden-2017","authorIDs":[],"author_short":["Seim, D."],"bibdata":{"bibtype":"article","type":"article","title":"Behavioral Responses to Wealth Taxes: Evidence from Sweden","author":[{"propositions":[],"lastnames":["Seim"],"firstnames":["David"],"suffixes":[]}],"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","bibtex":"@article{Seim2017,\n title = {Behavioral Responses to Wealth Taxes: Evidence from {{Sweden}}},\n author = {Seim, David},\n year = {2017},\n journal = {American Economic Journal: Economic Policy},\n volume = {9},\n number = {4},\n pages = {395--421},\n doi = {10.1257/pol.20150290},\n url = {https://doi.org/10.1257/pol.20150290},\n 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.},\n keywords = {Wealth Taxation}\n}\n\n","author_short":["Seim, D."],"key":"Seim2017","id":"Seim2017","bibbaseid":"seim-behavioralresponsestowealthtaxesevidencefromsweden-2017","role":"author","urls":{"link":"https://doi.org/10.1257/pol.20150290"},"keyword":["Wealth Taxation"],"metadata":{"authorlinks":{}},"downloads":0},"bibtype":"article","creationDate":"2019-11-08T04:16:16.364Z","downloads":0,"keywords":["wealth taxation"],"search_terms":["behavioral","responses","wealth","taxes","evidence","sweden","seim"],"title":"Behavioral Responses to Wealth Taxes: Evidence from Sweden","year":2017,"biburl":"https://bibbase.org/f/nKAPSyp34A9azBzJd/GCWealthProject_WealthResearchLibrary.bib","dataSources":["QFH3S2ktnk2HEGP7y","ya2CyA73rpZseyrZ8","Ehs2RwEzf4bZfKzK4","cJJHdqh9t5tR5wpLH","F3pGsndC3BMm5kzaE","t77TCZsnrGgyo6dsY","BCPeddFnrLq82SA2k","2w2tCMfz9tagnuYcn","grHFPbjkekLtP8Rd5","reZhxJTZLXbC6Xb4R","CievPB5mG8TuzbbZ3","XqKxryftLF3GWq6cY","M7of5cge3GPiYqZve","PZFBspX8PwJz5LKpx","ve96mwrzCBBzfBff6","zu77p3c7mn9doiv7C","rGyABhQGe9pcQ9R2W","7X2xHQTrKka5yPvuD","gktz2DotJNwWxzBjM","s55XALJsj7pSgkAJ5","6TRStm8krC6i2nGYe","xdmk6AH6bT83sPnNJ","yda7rYQnmKoN94xAr","hHZFQp7q53h3BYKe8"]}