Martin Jacob, November 19, 2021
The data are provided by Statistics Sweden.
Getting access to the data was an arguably complicated process in the past. I have been granted access to the data three times over the past decade. The first and second time that I got access to the SCB data was by writing a policy report for the Expertgruppen för Studier i Offentlig ekonomi (ESO, Expert Group on Public Economics). For this, we wrote a research proposal, which was subsequently granted. Noted that I also wrote another unsuccessful proposal a few years later.
The third time that I got access to the SCB data was by writing a policy report for the Committee on Equality. As part of the policy report, I conducted an empirical analysis that required access to this data.
In all cases, I was allowed to use this data to write research papers that are related and within the scope of the respective policy report.
Detailed description of the data can be found in:
Alstadsæter, Annette and Martin Jacob (2012): Income shifting in Sweden. An empirical evaluation of the 3:12 rules. Report to Expert Group for Public Economics, Ministry of Finance, Stockholm, June 8, 2012.
Alstadsæter, Annette, Martin Jacob, and Altin Vejsiu (2014): 3:12-Corporations in Sweden: The Effects of the 2006 Tax Reform on Investments, Job Creation and Business Start-ups. Report to Expert Group for Public Economics, Ministry of Finance, Stockholm, February 20, 2014.
There are two files. The first file creates the dataset from the raw data. The second file runs all regressions.
- Once you have the necessary raw data, please edit the project path in ‘Data generation Jacob 2021 JCF.do’ (line 11) and ‘Tables & Figures Jacobs 2021 JCF.do’ (line 6), with your own project folder.