• Assessing income tax perturbations 

      Christiansen, Vidar; Jia, Zhiyang; Thoresen, Thor Olav (Peer reviewed; Journal article, 2021)
      We present a scheme for analysing income tax perturbations, applied to a real Norwegian tax reform during 2016–2018. The framework decomposes the reform into a structural reform part and a tax level effect. The former ...
    • 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 ...