• Controlling for fixed effects in studies of income underreporting 

      Nygård, Odd E.; Thoresen, Thor O. (Discussion Paper;No. 1000, Working paper, 2023-05)
      The expenditure method of Pissarides and Weber (1989) [Journal of Public Economics, 39 (1), 17- 32) shows how one backs out measure of income underreporting by the self-employed by using food consumption as trace of true ...
    • The LOTTE system of tax microsimulation models 

      Jia, Zhiyang; Larsen, Bodil M.; Lian, Bård; Nesbakken, Runa; Nygård, Odd E.; Thoresen, Thor O.; Vattø, Trine E. (Discussion Paper;No. 1009, Working paper, 2023-11)
      Microsimulation models of the LOTTE system are key tools for tax policy-making in Norway and are extensively used in the budget process. The aim of this paper is to give an overview of the different modules in the LOTTE ...
    • Micro and macro evidence of the relationship between income mobility and taxation 

      Cappelen, Ådne; Hattrem, Aurora G.; Thoresen, Thor O. (Discussion Paper;1010, Working paper, 2024-01)
      How taxation influences income mobility is largely a neglected topic. In this study we discuss the relationship between taxation and income mobility by analyzing both macro and micro data. Administrative register data ...