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PublikationRapporter

Hur påverkar skatt på förvärvs­inkomster svensk innovationskraft?

Ladda ner PDF

Sammanfattning

Rapporten analyserar hur beskattningen av förvärvsinkomster påverkar Sveriges innovationsförmåga. Fokus ligger på hur marginalskatter och skattesystemets utformning påverkar humankapital, entreprenörskap och incitament till kunskapsintensivt arbete. Resultaten visar att höga skatter på arbetsinkomster riskerar att dämpa innovation genom minskad rörlighet, svagare incitament för utbildning och svårigheter att attrahera och behålla högkvalificerad arbetskraft. Rapporten diskuterar därmed skattepolitikens betydelse för långsiktig produktivitet och ekonomisk tillväxt.

Ejermo, O., Halvarsson, D., & Hansson, Å. (2025). Hur påverkar skatt på förvärvsinkomster svensk innovationskraft? (Rapport 2025:05). Tillväxtanalys.

Detaljer

Författare
Ejermo, O., Halvarsson, D., & Hansson, Å.
Publiceringsår
2025
Publicerat i

Tillväxtanalys.

Relaterat

  • Bild av Åsa Hansson, medarbetare på Ratio
    Docent

    Åsa Hansson

    asa.hansson@ratio.se
  • Bild av Olof Ejermo, medarbetare på Ratio
    Professor

    Olof Ejermo

    olof.ejermo@ekh.lu.se
  • Bild av Daniel Halvarsson, medarbetare på Ratio
    Filosofie doktor

    Daniel Halvarsson

    +460760184541daniel.halvarsson@ratio.se

Liknande innehåll

Artikel (med peer review)

Aging in place or moving on? Exploring older homeowners’ housing situation in the context of housing market dynamics and policy incentives

Dahlgren, D., Magnusson, L., Hansson, Å., Schmidt, S.M., Iwarsson, S. & Kylén, M.

Publiceringsår

2026

Publicerat i

Housing and Society

Sammanfattning

Housing preferences in later life vary, and housing decisions are complex. While much attention has been paid to health and accessibility, less is known about how financial factors influence housing decisions among older homeowners. This qualitative study aimed to deepen understanding of how single-family homeowners aged 55 and older reason about their housing situation. We conducted focus groups with 30 participants from four Swedish municipalities, selected for their distinct demographic and housing market characteristics. Content analysis revealed a central theme: The many benefits of living in the current house outweigh economic and local housing market challenges. This theme emerged from four categories: (1) Desire to stay in place; (2) Discrimination toward older homeowners; (3) Local and national housing market conditions; (4) Reflecting on the future housing situation. The study demonstrates that preferences for aging in place are shaped by health status, emotional attachment, and financial concerns. Participants often viewed relocation as financially disadvantageous, and a limited supply of suitable housing and perceived lack of political prioritization further constrained their possibility of moving. These findings suggest a potential mismatch between housing policy goals and homeowners’ preferences, underlining the need for planning strategies that reflect local realities and support aging in place.

Working paper

Ratio Working Paper No. 389: Parenthood and the Gender Gap in Academic Careers

Ejermo, O., & Holmström, P.
Ladda ner

Publiceringsår

2026

Publicerat i

Ratio Working Paper Series.

Sammanfattning

Using population-wide data on Swedish university researchers and teachers, we identify the effects of parenthood on academic careers. Leveraging staggered event-study models that compare mothers and fathers around first birth, we document widening gender gaps in publication output, wage income, promotion, and PhD completion. These gaps arise across all scientific fields. We further document substantial gender differences prior to first birth and among never-parents, indicating that child-related penalties explain only part of the overall academic gender gap.

Artikel (med peer review)

Does Access to Housing Wealth Relax Liquidity Constraints for Entrepreneurs? Evidence from Sweden

Hansson, Å.

Publiceringsår

2026

Publicerat i

Nordic Journal of Surveying and Real Estate Research, 19(1)

Sammanfattning

Liquidity constraints are often seen as a barrier to entrepreneurship, with many relying on personal or informal capital to start a business. This paper examines whether increased access to equity — via rising value of owner-occupied housing — affects the likelihood of business entry. Using detailed Swedish tax return data and exploiting the 2008 property tax reform as a natural experiment, we analyze how changes in house prices influence entrepreneurial activity. While higher housing prices correlate with business ownership and entry, this relationship disappears when isolating the causal effect of the tax reform. These findings contrast earlier findings and suggest that the value of owner-occupied housing proxy for individual characteristics rather than easing liquidity constraints, indicating that such constraints are not a major barrier to entrepreneurship in Sweden.

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