Jacob Lundberg

Economist, Research Institute of Industrial Economics
(Institutet för Näringslivsforskning, IFN), Stockholm

I'm a researcher interested in taxes and pensions. Before joining IFN in 2023 I was a political advisor at the Swedish Ministry of Finance and chief economist at Timbro, a think tank.

Email: jacob.lundberg@ifn.se 

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Recent research

This paper develops a comprehensive framework for analyzing the revenue, efficiency and social welfare implications of top income taxation. It generalizes the Saez (2001) formula for the optimal top tax rate by deriving analytical expressions for the Laffer curve and excess burden. Applied to the 2021 U.S. top federal tax bracket, assuming a taxable income elasticity of 0.25, the study finds an excess burden of $101 billion and a maximum potential revenue increase of $111 billion. In contrast, other English-speaking countries and Germany are positioned closer to their Laffer curve peaks, whereas the Nordic countries studied are on the downward-sloping part of the Laffer curve.

Working paper • Slides • Country data • Older version • Summary in Swedish •
Media coverage: The Economist, Investors' Cronicle, Børsen, De Standaard

This study provides a comprehensive analysis of the generational wealth transfer within Sweden’s public pay-as-you-go pension system introduced in 1960. Using extensive administrative registers, the paper quantifies the contributions made and benefits received by each birth cohort. The findings reveal a substantial fiscal imbalance favouring the initial generation (born in the early 20th century), who received a net gain of $1.5 trillion in today's present value, equivalent to up to 13% of their discounted lifetime income.

Working paper • Slides • Summary in Swedish • Media coverage: Dagens Nyheter

Working papers

Journal articles

cv-jacoblundberg-2024.pdf

Policy work in Swedish

Bok

Allt du behöver veta om skatter (Timbro förlag, 2021)

Artiklar i svenska tidskrifter

Räknesnurror

Rapporter

Övrigt