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

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    • Avoiding adverse employment effects from energy taxation: What does it cost? 

      Bjertnæs, Geir Haakon (Discussion Papers;No. 432, Working paper, 2005)
      Abstract: Welfare analysis of energy taxes typically shows that systems with uniform rates perform better than differentiated systems. However, most western countries include some exemptions for their energyintensive export ...

    • Child care in the welfare state : a critique of the Rosen model 

      Aslaksen, Iulie; Koren, Charlotte (Discussion Papers;No. 269, Working paper, 2000)
      A recent study of the welfare state in Sweden, Rosen (1995, 1996, 1997), concludes that child care subsidies may lead to substantial deadweight losses that may impede economic growth and the future of the welfare state. ...

    • Designing optimal taxes with a microeconometric model of household labour supply 

      Aaberge, Rolf; Colombino, Ugo (Discussion Papers;No. 475, Working paper, 2006)
      Abstract: The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of fixed tax revenue. To this end, we estimate a microeconomic model with 78 parameters that ...

    • Distributional effects of environmental taxes on transportation. Evidence from engel curves in the United States 

      Larsen, Erling Røed (Discussion Papers;No. 428, Working paper, 2005)
      Abstract: Indirect taxes on transportation activities that pollute can correct externalities and close the gaps between private and social costs. However, policy makers often find such Pigou taxes difficult to implement ...

    • Driven to drink : sin taxes near a border 

      Beatty, Timothy K.M.; Larsen, Erling Røed; Sommervoll, Dag Einar (Discussion Papers;No. 507, Working paper, 2007)
      Abstract: This paper investigates household purchasing behavior in response to differing alcohol and tobacco taxes near an international border. Our study suggests that large tax differentials near borders induce economically ...

    • Evaluating alternative basic income mechanisms : a simulation for European countries 

      Colombino, Ugo (Discussion Papers; 578, Working paper, 2009)
      We develop and estimate a microeconometric model of household labour supply in five European countries representative of different economies and welfare policy regimes: Denmark, Italy, Norway, Portugal and United Kingdom. ...

    • The Global Effects of Subglobal Climate Policies 

      Böhringer, Christoph; Fischer, Carolyn; Rosendahl, Knut Einar (Discussion Papers;634, Working paper, 2010)
      Individual countries are in the process of legislating responses to the challenges posed by climate change. The prospect of rising carbon prices raises concerns in these nations about the effects on the competitiveness of ...

    • 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 ...

    • Promotion rat race and public policy 

      Bjertnæs, Geir Haakon (Discussion papers (Statistisk sentralbyrå. Forskningsavdelingen);No. 686, Working paper, 2012)
      This study investigates whether excess effort to climb a career ladder justifies policy interventions. The answer depends on whether the government is able to levy a higher tax burden on career workers than on non-career ...

    • 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 ...

    • Taxation of the rich and incentives for investments. The case of Norway 

      Bjertnæs, Geir Haakon (Discussion Paper;No. 1001, Working paper, 2023-05)
      Taxation of capital income and wealth redistributes from the rich but may harm the Norwegian economy as business investments is distorted. This study shows how to redistribute from the richest without distorting investment ...

    • Taxation of the rich and the cost of raising tax revenue 

      Bjertnæs, Geir Haakon (Discussion Paper;No. 1002, Working paper, 2023-05)
      Taxation of capital income and wealth designed to redistribute from the rich may harm small open economies with a globalized capital market as investments are distorted. This study shows that raising tax revenue by taxing ...

    • The Incentive effects of property taxation: Evidence from Norwegian school districts 

      Fiva, Jon Hernes; Rønning, Marte (Discussion Papers;No. 484, Working paper, 2006)
      Abstract: Recent theoretical contributions indicate favorable incentive effects of property taxation on public service providers. The object of this paper is to confront these theories with data from Norwegian school ...

    • The relationship between firm mobility and tax level: Empirical evidence of fiscal competition between local governments 

      Carlsen, Fredrik; Langset, Bjørg; Rattsø, Jørn (Discussion Papers;No. 424, Working paper, 2005)
      Abstract: The mobility of the tax base may influence fiscal outcomes. The many theoretical contributions about the role of mobility are not matched by empirical evidence. Existing studies address strategic interaction ...

    • The welfare cost of market power : accounting for intermediate good firms 

      Bjertnæs, Geir Haakon (Discussion Papers;No. 502, Working paper, 2007)
      Abstract: The market power of firms in intermediate good markets is found to generate a substantial welfare cost. Markup pricing of intermediate good firms contributes to increase the wedge between the marginal product ...

    • The welfare effects of housing taxation in a distorted economy: A general equilibrium analysis 

      Bye, Brita; Åvitsland, Turid (Discussion Papers;No. 306, Working paper, 2001)
      Abstract: Efficient capital taxation has been one of the most important objectives for large tax reforms implemented in several countries during the last decades. The Norwegian Tax reform of 1992 took a large step towards ...

    • Wage and employment effects of payroll taxes and investment subsidies 

      Johansen, Frode; Klette, Tor Jakob (Discussion Papers;No. 194, Working paper, 1997)
      Using a panel of manufacturing plants we study how payroll taxes and investment subsidies affect wages and demand for labor and capital. We exploit the regional subsidy schemes for labor and capital in Norway. Our empirical ...

    • Welfare effects of proportional taxation: empirical evidence from Italy, Norway and Sweden 

      Aaberge, Rolf; Colombino, Ugo; Strøm, Steinar (Discussion Papers;No. 171, Working paper, 1996)
      This paper employs a particular labor supply model to examine the welfare effects from replacing current tax systems in Italy, Norway and Sweden by proportional taxation on labor income. The results show that there are ...

    • Welfare effects of VAT reforms: A general equilibrium analysis 

      Bye, Brita; Strøm, Birger; Åvitsland, Turid (Discussion Papers;No. 343, Working paper, 2003)
      Abstract: Indirect taxes such as value added taxes (VAT) generate a substantial part of tax revenue in many countries. This paper analyses welfare effects of different reforms in the Norwegian system of indirect taxation. ...