Replication data for: Behavioral Responses to Wealth Taxes: Evidence from Sweden

David Seim
This paper provides an empirical assessment of an annual wealth tax. Using Swedish administrative data, I estimate net-of-tax-rate elasticities 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-in-difference designs further suggest that the responses reflect evasion and avoidance rather than changes in saving.
This data repository is not currently reporting usage information. For information on how your repository can submit usage information, please see our documentation.