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Bastani, Spencer, Docent
Publications (10 of 34) Show all publications
Bastani, S., Giebe, T. & Miao, C. (2019). Ethnicity and Tax Filing Behavior. Kalmar, Växjö: Linnaeus University
Open this publication in new window or tab >>Ethnicity and Tax Filing Behavior
2019 (English)Report (Other academic)
Abstract [en]

We analyze differences in tax filing behavior between natives and immigrants using population-wide Swedish administrative data, focusing on two empirical examples. First, controlling for a rich set of variables, we compare deduction behavior of  immigrants and natives with the same commuting patterns within Sweden's largest commuting zone. We find  that newly arrived immigrants file fewer deductions than natives, that immigrants with a longer duration of stay in the host country behave more like natives, and that immigrants with the longest stay file the most, even more than natives. Second, we analyze bunching behavior among the self-employed at the first central government kink point of the Swedish income tax schedule and find that self-employed immigrants exhibit significantly less bunching behavior than natives, even after a long time in the host country. We highlight residential segregation as a main driver of the observed behavioral differences. 

Place, publisher, year, edition, pages
Kalmar, Växjö: Linnaeus University, 2019. p. 60
Series
Working paper series: Linnaeus University Centre for Discrimination and Integration Studies ; 2019:1
Keywords
deductions, tax filing, bunching, immigrants, natives, integration
National Category
Economics
Research subject
Economy, Economics
Identifiers
urn:nbn:se:lnu:diva-81347 (URN)
Available from: 2019-03-27 Created: 2019-03-27 Last updated: 2019-06-13Bibliographically approved
Bastani, S., Blomquist, S. & Micheletto, L. (2019). Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods. International Tax and Public Finance, 26(4), 806-834
Open this publication in new window or tab >>Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods
2019 (English)In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 26, no 4, p. 806-834Article in journal (Refereed) Published
Abstract [en]

We investigate how the social welfare gain of subsidizing work-related goods depends on whether the underlying income tax system is linear, piecewise linear or fully nonlinear, focusing on child care services as a paradigmatic example of goods/services that are complements with labor supply. Our quantitative analysis employs an empirically relevant labor supply model and shows that the welfare gain of an optimally chosen subsidy is negligible when the optimal income tax is restricted to be linear but about the same as under fully nonlinear taxation when the optimal income tax is restricted to be piecewise linear. Our findings enhance the policy relevance of the optimal tax argument in favor of providing subsidies to work-related goods and also shed light on the relative welfare gains of employing piecewise linear rather than fully nonlinear income taxes.

Place, publisher, year, edition, pages
Springer, 2019
National Category
Economics
Research subject
Economy, Economics
Identifiers
urn:nbn:se:lnu:diva-80192 (URN)10.1007/s10797-019-09532-1 (DOI)000472902900004 ()
Available from: 2019-02-04 Created: 2019-02-04 Last updated: 2019-07-18Bibliographically approved
Bastani, S. & Selin, H. (2019). Skillnad på marginalen: en ESO-rapport om reformerad inkomstbeskattning. Stockholm: Finansdepartementet
Open this publication in new window or tab >>Skillnad på marginalen: en ESO-rapport om reformerad inkomstbeskattning
2019 (Swedish)Report (Other academic)
Place, publisher, year, edition, pages
Stockholm: Finansdepartementet, 2019. p. 147
Series
Rapport till Expertgruppen för studier i offentlig ekonomi ; 2019:3
National Category
Economics
Research subject
Economy, Economics
Identifiers
urn:nbn:se:lnu:diva-82630 (URN)9789138249161 (ISBN)
Available from: 2019-05-21 Created: 2019-05-21 Last updated: 2019-08-09Bibliographically approved
Bastani, S., Moberg, Y. & Selin, H. (2019). The anatomy of the extensive margin labor supply response. Scandinavian Journal of Economics
Open this publication in new window or tab >>The anatomy of the extensive margin labor supply response
2019 (English)In: Scandinavian Journal of Economics, ISSN 0347-0520, E-ISSN 1467-9442Article in journal (Refereed) Accepted
Place, publisher, year, edition, pages
John Wiley & Sons, 2019
National Category
Economics
Research subject
Economy, Economics
Identifiers
urn:nbn:se:lnu:diva-83187 (URN)
Available from: 2019-05-23 Created: 2019-05-23 Last updated: 2019-09-06
Bastani, S., Tomer, B. & Luca, M. (2019). The Welfare-Enhancing Role of Parental Leave Mandates. Journal of Law, Economics & Organization, 35(1), 77-126
Open this publication in new window or tab >>The Welfare-Enhancing Role of Parental Leave Mandates
2019 (English)In: Journal of Law, Economics & Organization, ISSN 8756-6222, E-ISSN 1465-7341, Vol. 35, no 1, p. 77-126Article in journal (Refereed) Published
Abstract [en]

A major factor that contributes to persistent gender variation in labor market outcomes is womens traditional role in the household. Child-related absences from work imply that women accumulate less job experience, are more prone to career discontinuities and, hence, suffer a motherhood penalty. We highlight how the gender-driven career/family segmentation of the labor market may create a normative justification for parental leave rules as a means to enhance efficiency in the labor market and alleviate the gender wage gap. (JEL D82, H21, J31, J83).

Place, publisher, year, edition, pages
Oxford University Press, 2019
National Category
Economics
Research subject
Economy, Economics
Identifiers
urn:nbn:se:lnu:diva-78873 (URN)10.1093/jleo/ewy021 (DOI)000462188900003 ()2-s2.0-85062496366 (Scopus ID)
Available from: 2018-11-19 Created: 2018-11-19 Last updated: 2019-08-29Bibliographically approved
Bastani, S. & Waldenström, D. (2019). Vad bestämmer svenskarnas attityder till skatter?. Ekonomisk Debatt, 47(4), 70-79
Open this publication in new window or tab >>Vad bestämmer svenskarnas attityder till skatter?
2019 (Swedish)In: Ekonomisk Debatt, ISSN 0345-2646, Vol. 47, no 4, p. 70-79Article in journal (Other academic) Published
Abstract [sv]

Vi använder en nyligen genomförd attitydundersökning för att undersöka sambandet mellan individers stöd för olika skatter och olika bakgrundsvariabler. Resultaten visar på en del intressanta mönster avseende inkomst och utbildning. Höginkomsttagare och högutbildade är relativt sett mer positiva till punktskatter och mer negativa till statlig inkomstskatt och förmögenhetsskatt, men det finns inga stora skillnader i stödet för kommunalskatten, fastighetsskatten eller en arvsskatt. I ett försök att utröna effekten av partipolitiska sympatier, framgår att stödet för olika skatter inte alltid följer den traditionella blockpolitiken, och mönstren ser olika ut för inkomst-, kapital- och punktskatter.

Place, publisher, year, edition, pages
Nationalekonomiska Föreningen, 2019
National Category
Economics
Research subject
Economy, Economics
Identifiers
urn:nbn:se:lnu:diva-87084 (URN)
Available from: 2019-08-04 Created: 2019-08-04 Last updated: 2019-08-09Bibliographically approved
Waldenström, D., Bastani, S. & Hansson, Å. (2018). Kapitalbeskattningens förutsättningar (1ed.). Stockholm: SNS förlag
Open this publication in new window or tab >>Kapitalbeskattningens förutsättningar
2018 (Swedish)Report (Other academic)
Abstract [sv]

I rapporten från SNS Konjunkturråd 2018 analyserar och diskuterar tre nationalekonomer kapitalbeskattningens förutsättningar i Sverige. Författarna finner brister i kapitalinkomsternas beskattning och föreslår en enhetligare beskattning. De förespråkar också en löpande fastighetsskatt för både småhus och bostadsrätter men lägre skatt på omsättning av fastigheter. Rapporten pekar också på att en skatteväxling från arbete till kapital kan ge samma intäkter och omfördelning men till högre ekonomisk effektivitet.

Place, publisher, year, edition, pages
Stockholm: SNS förlag, 2018. p. 206 Edition: 1
Series
Konjunkturrådets rapport, ISSN 1652-8050 ; 2018
National Category
Economics
Research subject
Economy, Economics
Identifiers
urn:nbn:se:lnu:diva-70134 (URN)9789188637000 (ISBN)
Available from: 2018-01-25 Created: 2018-01-25 Last updated: 2018-08-29Bibliographically approved
Daniel, W., Bastani, S. & Hansson, Å. (2018). Kapitalbeskattningens förutsättningar i Sverige. Ekonomisk Debatt, 46(2), 6-15
Open this publication in new window or tab >>Kapitalbeskattningens förutsättningar i Sverige
2018 (Swedish)In: Ekonomisk Debatt, ISSN 0345-2646, Vol. 46, no 2, p. 6-15Article in journal (Other academic) Published
Abstract [sv]

Årets SNS Konjunkturrådsrapport diskuterar och analyserar förutsättningarna för kapitalbeskattning i Sverige. Mycket har hänt sedan århundradets skattereform. Det gäller hur kapital beskattas, storleken och fördelningen av kapital och inte minst kunskapen om hur kapitalskatter bör utformas. Utifrån detta, och de brister vi finner i dagens kapitalbeskattning, diskuterar vi hur kapitalbeskattningen kan förbättras utifrån både ett effektivitets- och fördelningsperspektiv. Vi förespråkar bl a en mer likformig kapitalbeskattning och en skatteväxling från arbetsinkomstbeskattning till kapitalinkomstbeskattning.

National Category
Economics
Research subject
Economy, Economics
Identifiers
urn:nbn:se:lnu:diva-71874 (URN)
Available from: 2018-03-28 Created: 2018-03-28 Last updated: 2018-08-29Bibliographically approved
Bastani, S., Blomqist, S. & Micheletto, L. (2018). Public Pensions in a Multiperiod Mirrleesian Income Tax Model. In: Robert Holzmann, John Piggott (Ed.), The Taxation of Pensions: (pp. 51-80). Cambridge: MIT Press
Open this publication in new window or tab >>Public Pensions in a Multiperiod Mirrleesian Income Tax Model
2018 (English)In: The Taxation of Pensions / [ed] Robert Holzmann, John Piggott, Cambridge: MIT Press, 2018, p. 51-80Chapter in book (Other academic)
Place, publisher, year, edition, pages
Cambridge: MIT Press, 2018
Series
CESifo Seminar Series
National Category
Economics
Research subject
Economy, Economics
Identifiers
urn:nbn:se:lnu:diva-78189 (URN)9780262038324 (ISBN)
Available from: 2018-10-05 Created: 2018-10-05 Last updated: 2019-04-25Bibliographically approved
Bastani, S., Blumkin, T. & Micheletto, L. (2017). Gender wage gap and the welfare-enhancing role of parental leave rules. ifo DICE Report, 15(2), 3-7, Article ID 11112017002001.
Open this publication in new window or tab >>Gender wage gap and the welfare-enhancing role of parental leave rules
2017 (English)In: ifo DICE Report, ISSN 2511-7815, Vol. 15, no 2, p. 3-7, article id 11112017002001Article in journal (Other academic) Published
Abstract [en]

A large body of empirical evidence documents the gender variation in labour market outcomes. A major factor that contributes to persistent gender gaps in labour market performance is women’s traditional role in the household. Child-related absences from work imply that women accumulate less job experience, are more prone to career discontinuities and, hence, suffer a motherhood penalty. We highlight how the fundamental gender-driven career/family conflict faced by workers in the labour market may create a normative justification for parental leave rules as a means to enhance efficiency and alleviate the gender pay gap. 

Place, publisher, year, edition, pages
Munich: ifo Institute, 2017
National Category
Economics
Research subject
Economy, Economics
Identifiers
urn:nbn:se:lnu:diva-67214 (URN)2-s2.0-85027375928 (Scopus ID)
Available from: 2017-08-11 Created: 2017-08-11 Last updated: 2019-06-11Bibliographically approved
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