• A common base answer to “Which country is most redistributive?” 

      Lambert, Peter J.; Nesbakken, Runa; Thoresen, Thor O. (Discussion papers;811, Working paper, 2015-06)
      Which country is most redistributive? This question is often discussed in terms of comparisons of measures of redistribution when each country’s tax schedule is applied to its pre-tax income distribution. However, we believe ...
    • 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 ...
    • A Common Base Answer to the Question “Which Country is Most Redistributive?” 

      Lambert, Peter J.; Nesbakken, Runa; Thoresen, Thor Olav (Peer reviewed; Journal article, 2019)
      We believe that what most authors have in mind when referring to the “most redistributive country” is a tax/transfer schedule that is most redistributive across all pre‐tax/transfer income distributions. To measure each ...
    • Distributional benchmarking in tax policy evaluations 

      Thoresen, Thor O.; Jia, Zhiyang; Lambert, Peter J. (Discussion papers;765, Working paper, 2013-11)
      Given an objective to exploit cross-sectional micro data to evaluate the distributional effects of tax policies over a time period, the practitioner of public economics will find that the relevant literature offers a wide ...
    • 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 ...
    • The inequality effects of a dual income tax system 

      Lambert, Peter J.; Thoresen, Thor Olav (Discussion Papers;No. 663, Working paper, 2011)
      Abstract: The overall inequality effects of a dual income tax (DIT) system, combining progressive taxation of labor income with proportional taxation of income from capital, are investigated. Simple examples show that ...
    • On the meaning and measurement of redistribution in cross-country comparisons 

      Lambert, Peter J.; Nesbakken, Runa; Thoresen, Thor Olav (Discussion Papers;No. 649, Working paper, 2011)
      Abstract: Empirical findings on the relationship between income inequality and redistribution from a cross-country perspective are not conclusive. One reason may be that observers have in mind different concepts of ...