• Avskrivningsregler og leiepriser for kapital 1981-1992 

      Aarbu, Karl Ove (Rapporter;1992/30, Report, 1992-12-18)
    • Income responses to tax changes : evidence from the Norwegian tax reform 

      Thoresen, Thor Olav; Aarbu, Karl Ove (Discussion Papers;No. 260, Working paper, 1999)
      Several studies, conducted on U.S. data, have found rather strong income responses to changes in marginal tax rates, when treating tax reforms as "natural experiments" and applying the differences-of-differences estimator ...
    • Skattereformen betraktet som et naturlig eksperiment 

      Thoresen, Thor Olav; Aarbu, Karl Ove (Journal article; Peer reviewed, 2000)
      I de siste årene har det vært en livlig diskusjon i USA omkring resultatene fra analyser som behandler skattereformer som "naturlige eksperiment". Etter Feldsteins (1995) påvisning av store effekter på skattbar inntekt av ...
    • Some issues about the Norwegian capital income: imputation model 

      Aarbu, Karl Ove (Discussion papers;155, Working paper, 1995-10)
      This paper will focus on a particular provision in the Norwegian tax reform of 1992, the imputation of capital income for self employed and small incorporated firms with active owners. A simple user cost model is derived, ...
    • The Norwegian tax reform : distributional effects and the high-income response 

      Aarbu, Karl Ove; Thoresen, Thor Olav (Discussion Papers;No. 207, Working paper, 1997)
      Are we better or worse off after the Norwegian tax reform of 1992 and how has the reform influenced the income sizes and the distribution of total income? This question denotes our twofold analysis in this paper. We first ...
    • Why some corporations pay more tax than necessary 

      Aarbu, Karl Ove; MacKie-Mason, Jeffrey K. (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 ...