Blar i Statistics Norway's Open Research Repository (SNORRe) på emneord "Taxes"
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A conflict of interests in electricity taxation? A micro econometric analysis of household behaviour
(Discussion Papers;No. 338, Working paper, 2002)Abstract: In conducting economic policy, governments generally face conflicts in various objectives, e.g. between efficiency and equity. In Norway, one objective of energy politics has been to reduce electricity consumption, ... -
Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004
(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 ... -
Consumption inequality in Norway in the 80s and 90s
(Discussion Papers;No. 325, Working paper, 2002)Abstract: This article describes the consumption model and inequality study of Chapter 2 in the author's unpublished Ph.D. dissertation submitted at the Dept. of Economics, University of California, Berkeley. The Norwegian ... -
Corporate environmental protection under uncertainty
(Discussion Papers;No. 355, Working paper, 2003)Abstract: Investment in pollution prevention technologies are often made under significant uncertainty about the future pay-off from the investments. However, as time passes some of the uncertainties may be resolved by ... -
Distributional and environmental effects of taxes on transportation
(Discussion Papers;No. 321, Working paper, 2002)Abstract: This article studies environmental and distributional effects from a differentiated tax system on a set of disaggregated transportation goods. Empirical examination on Norwegian data indicates that higher tax ... -
Energy taxation in a small, open economy : efficiency gains under political restraints
(Discussion Papers;No. 387, Working paper, 2004)Abstract: Welfare analyses of energy taxes typically show that systems with uniform rates perform better than differentiated systems, especially if revenue increases can be recycled via cuts in more distortionary taxes. ... -
House ownership and taxes
(Discussion Papers;No. 395, Working paper, 2004)Abstract: The household portfolio is dominated by a small number of assets; primarily housing and mortgages. We compare data on actual portfolios of Norwegian households with estimated optimal portfolios, using traditional ... -
Marginal indirect tax reform analysis with merit good arguments and environmental concerns: Norway, 1999
(Discussion Papers;No. 455, Working paper, 2006)Abstract: We present a framework to identify and evaluate marginal tax reforms when merit good arguments and environmental concerns are given explicit consideration. It is applied to the Norwegian indirect tax system ... -
Population ageing and fiscal sustainability : an integrated micro-macro analysis of required tax changes
(Discussion Papers;No. 367, Working paper, 2004)Abstract: Most studies on the economic consequences of ageing rely on Computable General Equilibrium (CGE) models that account for feedback mechanisms through changes in relative prices, tax bases etc. However, since ... -
Real appreciation as an automatic channel for redistribution of increased government non-tax revenue
(Discussion Papers;No. 471, Working paper, 2006)Abstract: The paper analyses how equilibrium adjustments of the wage rate affect the scope for tax rate reductions when the government experiences an exogenous increase in non-tax revenues. It shows within a stylized ... -
Reduced tax progressivity in Norway in the nineties : the effect from tax changes
(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 ... -
Revenue functions and Dupuit curves for indirect taxes with cross-border shopping
(Discussion Papers;573, Working paper, 2009)The partial revenue from each indirect tax and the total revenue from all indirect taxes on consumer goods are derived as functions of all commodity prices, the tax rates of each commodity, total expenditure and demographic ... -
Shifts in organizational form under a dual income tax system
(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 ... -
The Achilles heel of the dual income tax : the Norwegian case
(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 ... -
The effects of R&D tax credits on patenting and innovations
(Discussion Papers;No. 565, Working paper, 2008)Abstract: Norwegian business spending on R&D is low by OECD standards. To stimulate business R&D, in 2002 the Norwegian government introduced a tax-based incentive, SkatteFUNN. We analyze the effects of SkatteFUNN on the ... -
The Social cost of government spending in an economy with large tax distortions. A CGE decomposition for Norway
(Discussion Papers;No. 396, Working paper, 2004)Abstract: We use a CGE model to estimate the social cost of a marginal increase in public expenditure in Norway. Norway exemplifies an economy with high taxes. Distortionary taxes imply wedges between the market prices ... -
Why some corporations pay more tax than necessary
(Discussion Papers;No. 211, Working paper, 1998)It has been noticed in several countries that many corporations do not claim all of their allowable tax depreciation deductions, despite incurring a higher tax cost. There are several possible explanations. First, the ...