Blar i Statistics Norway's Open Research Repository (SNORRe) på emneord "Income tax"

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    • Assessing income tax perturbations 

      Christiansen, Vidar; Jia, Zhiyang; Thoresen, Thor Olav (Discussion Paper;No. 945, Working paper, 2020-12)
      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 ...

    • Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004 

      Lambert, Peter J.; Thoresen, Thor Olav (Discussion Papers;No. 434, Working paper, 2005)
      Abstract: The analysis contrasts results of two recently expounded micro-level data approaches to derive robust intertemporal characterizations of redistributional effects of income tax schedules; the fixedincome procedure ...

    • Evaluating the redistributional effects of tax policy changes: with an application to the 2006 Norwegian tax reform 

      Thoresen, Thor Olav; Bø, Erlend Eide; Fjærli, Erik; Halvorsen, Elin (Discussion Papers;No. 648, Working paper, 2011)
      Abstract: An evaluation strategy is presented for answering the question is the tax schedule more redistributive after a reform than prior to a reform? The proposed procedure builds upon addressing measures of tax ...

    • Horizontal inequity under a dual income tax system : principles and measurement 

      Bø, Erlend Eide; Lambert, Peter J.; Thoresen, Thor Olav (Discussion Papers;No. 647, Working paper, 2011)
      Abstract: Tax systems with separate taxation of wage and capital income, also called dual income tax systems, have gained relevance through the Mirrlees Review. Obviously, such tax systems are exposed to horizontal equity ...

    • Labor supply responses and welfare effects from replacing current tax rules by a flat tax: Empirical evidence from Italy, Norway and Sweden 

      Aaberge, Rolf; Colombino, Ugo; Strøm, Steinar (Journal article; Peer reviewed, 2000)
      This paper employs a microeconometric framework to examine the labor supply responses and the welfare effects from replacing current tax systems in Italy, Norway and Sweden by a flat tax on total income. The flat tax rates ...

    • 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 ...

    • 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 ...

    • Subsidies on low-skilled workers social security contributions: the case of Belgium 

      Dagsvik, John K.; Jia,Zhiyang; Orsini, Kristian; Van Camp, Guy (Journal article; Peer reviewed, 2011)
      Abstract In recent decades, many “Making Work Pay” policies have been implemented in OECD countries. These policies aim at improving the financial incentives for work while maintaining high levels of social protection. ...

    • 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 ...