Blar i Statistics Norway's Open Research Repository (SNORRe) på forfatter "Alstadsæter, Annette"

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    • Accounting for business income in measuring top income shares. Integrated accrual approach using individual and firm data from Norway 

      Alstadsæter, Annette; Jacob, Martin; Kopczuk, Wojciech; Telle, Kjetil (Discussion Papers;No. 837, Working paper, 2016-02-11)
      Business income is important in the upper tail of the personal income distribution, but the extent to which it is captured by measures of personal income varies substantially across tax regimes. Using linked individual ...

    • Are closely-held firms tax shelters? 

      Alstadsæter, Annette; Kopczuk, Wojciech; Telle, Kjetil (Discussion papers;764, Working paper, 2013-11)
      In 2004 Norwegian authorities announced a reform introducing dividend taxation for personal (but not corporate) owners to take effect starting in 2006. This change provided incentives to maximize dividends in 2004 and 2005, ...

    • Collusive tax evasion by employers and employees. Evidence from a randomized field experiment in Norway 

      Bjørneby, Marie; Alstadsæter, Annette; Telle, Kjetil (Discussion Paper;No. 891, Working paper, 2018-12-27)
      Third-party reporting and employers’ tax withholding are powerful compliance mechanisms, as long as the employer and employee do not collude to evade. Using data from randomly assigned on-site audits among 2,462 Norwegian ...

    • 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 ...

    • Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter 

      Alstadsæter, Annette; Kopczuk, Wojciech; Telle, Kjetil (Discussion Papers;No. 886, Working paper, 2018-11-02)
      In 2005, over 8% of Norwegian shareholders transferred their shares to new (legal) tax shelters intended to defer taxation of capital gains and dividends that would otherwise be taxable in the aftermath of 2006 reform. Using ...

    • Tax effects on unemployment and the choice of educational type 

      Alstadsæter, Annette; Kolm, Ann-Sofie; Larsen, Birthe (Discussion Papers;No. 419, Working paper, 2005)
      Abstract: This paper examines the effect of taxes on the individuals' choices of educational direction, and thus on the economy's skill composition. A proportional labour income tax induces too many workers with high ...

    • The Achilles heel of the dual income tax : the Norwegian case 

      Alstadsæter, Annette (Discussion Papers;No. 474, Working paper, 2006)
      Abstract: The dual income tax provides the self-employed individual with large incentives to participate in tax minimizing income shifting. The present paper analyses the income shifting incentives under the Norwegian ...