• 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 ...
    • Alternatives to paying child benefit to the rich: means testing or higher tax? 

      Thoresen, Thor O.; Apps, Patricia; Rees, Ray; Vattø, Trine E. (Discussion Paper;No. 969, Working paper, 2021-11)
      The American Rescue Plan Act of 2021 implies that the US is effectively moving towards a general child benefit. However, the amount paid out is dependent on income, similar to schemes in several other countries. In the ...
    • An up-to-date joint labor supply and child care choice model 

      Thoresen, Thor O.; Vattø, Trine E. (Discussion Papers;No. 885, Working paper, 2018-10-12)
      Norwegian parents of preschool children base their care choices on a completely different choice set from their predecessor. Now there is essentially only one type of nonparental care – center-based care – and on the ...
    • Assessing income tax perturbations 

      Christiansen, Vidar; Jia, Zhiyang; Thoresen, Thor O. (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 ...
    • 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 ...
    • Do audits improve future tax compliance in the absence of penalties? Evidence from random Audits in Norway 

      Hebous, Shafik; Jia, Zhiyang; Løyland, Knut; Thoresen, Thor O.; Øvrum, Arnstein (Discussion Paper;No. 943, Working paper, 2020-11)
      The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly ...
    • Heterogeneity of the Carnegie Effect 

      Bø, Erlend E.; Halvorsen, Elin; Thoresen, Thor O. (Discussion Papers;No. 853, Working paper, 2016-12-01)
      The Carnegie effect (Holtz-Eakin, Joualfaian and Rosen, 1993) refers to the idea that inherited wealth harms recipient’s work efforts, and possesses a key role in the discussion of taxation of intergenerational ...
    • Problematic response margins in the estimation of the elasticity of taxable income 

      Berg, Kristoffer; Thoresen, Thor O. (Discussion Papers;No. 851, Working paper, 2016-11-23)
      The elasticity of taxable income (ETI) is known to represent a summary measure of tax efficiency costs, which means that further information about the behavioral components of the ETI is not required for its use in tax ...
    • Taxes on the internet. Deterrence effects of public disclosure 

      Bø, Erlend E.; Slemrod, Joel; Thoresen, Thor O. (Discussion papers;770, Working paper, 2014-01)
      Supporters of public disclosure of personal tax information point to its deterrent effect on tax evasion, but this effect has not been empirically explored. Although Norway has a long tradition of public disclosure of tax ...
    • Theoretical and practical arguments for modeling labor supply as a choice among latent jobs 

      Dagsvik, John K.; Jia, Zhiyang; Kornstad, Tom; Thoresen, Thor O. (Discussion papers;692, Working paper, 2012-06)
      Models of labor supply derived from stochastic utility representations and discretized sets of feasible hours of work have gained popularity because they are more practical than standard approaches based on marginal calculus. ...
    • Validation of structural labor supply model by the elasticity of taxable income 

      Thoresen, Thor O.; Vattø, Trine E. (Discussion papers;738, Working paper, 2013-05)
      Given that structural labor supply models continue to play a key role in the process of policy design, it is important to validate their capacity to provide reasonable predictions of alternative hypothetical policy options. ...
    • A wealth tax at work 

      Thoresen, Thor O.; Ring, Marius A. K.; Nygård, Odd E.; Epland, Jon (Discussion Paper;No. 960, Working paper, 2021-08)
      Over the past decade, the question of whether and how to tax household wealth has risen to the forefront of policy debates across the world. Norway belongs to only a handful of countries that (still) levy an annual net ...
    • Welfare effects of tax policy change when there are choice restrictions on labour supply 

      Jia, Zhiyang; Thoresen, Thor O. (Discussion Paper;No. 959, Working paper, 2021-08)
      Information about individual choices of heterogeneous agents. Results can for example be used to describe the distributional effects of tax policy change, such as the effects on changes in money metric utility – distributions ...