Blar i Statistics Norway's Open Research Repository (SNORRe) på forfatter "Thoresen, Thor Olav"

Viser treff 41-60 av 66

    • More realistic estimates of revenue changes from tax cuts 

      Thoresen, Thor Olav; Aasness, Jørgen; Jia, Zhiyang (Discussion Papers;No. 545, Working paper, 2008)
      Abstract: Procedures of revenue estimation of changes in the personal income tax are discussed. Using revenue estimates of the 2006 tax cuts in the personal income tax in Norway as an example, we show that estimates of ...

    • On the meaning and measurement of redistribution in cross-country comparisons 

      Lambert, Peter J.; Nesbakken, Runa; Thoresen, Thor Olav (Discussion Papers;No. 649, Working paper, 2011)
      Abstract: Empirical findings on the relationship between income inequality and redistribution from a cross-country perspective are not conclusive. One reason may be that observers have in mind different concepts of ...

    • Overføringer mellom foreldre og barn : i hvor stor grad er foreldre styrt av altruisme 

      Halvorsen, Elin; Thoresen, Thor Olav (Journal article, 2007)
      Foreldre etterlater seg arv og gir barna gaver. Men oppstår arv fordi foreldrene dør plutselig, eller har foreldrene et bevisst ønske om å yte finansiell støtte til sine barn? Det er naturlig å anta at foreldre har et ...

    • Politikken overfor familier med førskolebarn - noen veivalg 

      Håkonsen, Lars; Kornstad, Tom; Løyland, Knut; Thoresen, Thor Olav (Journal article, 2003)
      Familiepolitikken har stått sentralt i den politiske debatten det siste tiåret. Samlet sett har overføringene til barnefamiliene økt med 30-40 prosent i perioden, og blant annet er to store satsinger vedtatt. Vi tenker ...

    • Problematic response margins in the estimation of the elasticity of taxable income 

      Berg, Kristoffer; Thoresen, Thor Olav (Peer reviewed; Journal article, 2019-10-30)
      The elasticity of taxable income (ETI) holds the promise of representing a summary measure of tax efciency costs, which means that further information about the behavioral components of the ETI is not required for its use ...

    • Problematic response margins in the estimation of the elasticity of taxable income 

      Berg, Kristoffer; Thoresen, Thor Olav (Discussion Papers;No. 851, Working paper, 2016-11-23)
      The elasticity of taxable income (ETI) is known to represent a summary measure of tax efficiency costs, which means that further information about the behavioral components of the ETI is not required for its use in tax ...

    • Reduced tax progressivity in Norway in the nineties : the effect from tax changes 

      Thoresen, Thor Olav (Discussion Papers;No. 335, Working paper, 2002)
      Abstract: The inequality in pre-tax income increases in Norway in the 1990s, while the distribution of taxes is about unaltered. This means that tax progressivity has decreased in the period, as measured by summary indices ...

    • Shifts in organizational form under a dual income tax system 

      Thoresen, Thor Olav; Alstadsæter, Annette (Discussion Papers;No. 529, Working paper, 2008)
      Abstract: Evidence of owners of small businesses engaging in tax motivated shifts in organizational form is scarce. The main reason is lack of micro data enabling us to track tax-payers’ movements across organizational ...

    • Skatt på overføringer mellom generasjoner. En diskusjon av arveavgiften 

      Thoresen, Thor Olav; Pedersen, Siv Irene; Fredriksen, Dennis (Rapporter;2001/32, Report, 2001-10-04)

    • Skattereformen betraktet som et naturlig eksperiment 

      Thoresen, Thor Olav; Aarbu, Karl Ove (Journal article; Peer reviewed, 2000)
      I de siste årene har det vært en livlig diskusjon i USA omkring resultatene fra analyser som behandler skattereformer som "naturlige eksperiment". Etter Feldsteins (1995) påvisning av store effekter på skattbar inntekt av ...

    • Skattesystemets omfordelende effekt 2005-2013 

      Lian, Bård; Nesbakken, Runa; Thoresen, Thor Olav (Rapporter;2013/29, Report, 2013-06)
      I denne rapporten ser vi på hvordan inntekts- og formuesskatten omfordeler inntekt i perioden fra 2005 til 2013. Det er flere måter å vurdere skattesystemets omfordelende effekt på. Her anvendes inntektsdata på individnivå ...

    • Syke- og fødselspenger i mikrosimuleringsmodellen LOTTE 

      Arneberg, Marie W.; Thoresen, Thor Olav (Rapporter;1994/10, Research report, 1994)

    • Taxes on the internet. Deterrence effects of public disclosure 

      Bø, Erlend Eide; Slemrod, Joel; Thoresen, Thor Olav (Discussion papers;770, Working paper, 2014-01)
      Supporters of public disclosure of personal tax information point to its deterrent effect on tax evasion, but this effect has not been empirically explored. Although Norway has a long tradition of public disclosure of tax ...

    • The distributional impact of the Norwegian tax reform measured by disproportionality 

      Thoresen, Thor Olav (Discussion papers;146, Working paper, 1995-06)
      This paper focuses on the measurement of progressivity and the distributional effect of the Norwegian tax reform of 1992. Progressivity is measured by the degree of disproportionality, which implies that the burden of taxes ...

    • The Norwegian tax reform : distributional effects and the high-income response 

      Aarbu, Karl Ove; Thoresen, Thor Olav (Discussion Papers;No. 207, Working paper, 1997)
      Are we better or worse off after the Norwegian tax reform of 1992 and how has the reform influenced the income sizes and the distribution of total income? This question denotes our twofold analysis in this paper. We first ...

    • The relationship between altruism and equal sharing. Evidence from inter vivos transfer behavior 

      Halvorsen, Elin; Thoresen, Thor Olav (Discussion Papers;No. 439, Working paper, 2005)
      Abstract: Several studies reject the implications of the altruism model. In this study it is argued that parents who transfer resources to their children both are altruistic and influenced by an equal division fairness ...

    • Theoretical and practical arguments for modeling labor supply as a choice among latent jobs 

      Dagsvik, John K.; Jia, Zhiyang; Kornstad, Tom; Thoresen, Thor Olav (Discussion papers;692, Working paper, 2012-06)
      Models of labor supply derived from stochastic utility representations and discretized sets of feasible hours of work have gained popularity because they are more practical than standard approaches based on marginal calculus. ...

    • Tilbudsvirkninger ved skattereformer: virkninger av utvalgte skattereformer simulert ved modellen LOTTE-arbeid 

      Dagsvik, John K.; Kornstad, Tom; Jia, Zhiyang; Thoresen, Thor Olav (Journal article; Peer reviewed, 2008)
      Skatteberegningsmodellen LOTTE er en viktig komponent i modellapparatet som Forskningsavdelingen i Statistisk sentralbyrå har tilrettelagt for dem som arbeider med å utforme politikk. Modellen brukes til å beregne effekter ...

    • Universell eller inntektsavhengig barnetrygd? 

      Kornstad, Tom; Thoresen, Thor Olav (Journal article, 1999)
      For i større grad å rette barnetrygden mot barnefamilier med lavere inntekter, kan en vurdere å beskatte eller inntektsprøve ordningen. I denne artikkelen diskuterer vi virkninger på inntektsfordeling og arbeidstilbud av ...

    • An up-to-date joint labor supply and child care choice model 

      Thoresen, Thor Olav; Vattø, Trine Engh (Peer reviewed; Journal article, 2019)
      Norwegian parents of preschool children base their care choices on a completely different choice set from their predecessor. Now there is essentially only one type of nonparental care – center-based care – and on the ...