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

      Lambert, Peter J.; Nesbakken, Runa; Thoresen, Thor Olav (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 ...
    • A discrete choice model for labor supply and child care 

      Kornstad, Tom; Thoresen, Thor Olav (Discussion Papers;No. 315, Working paper, 2002)
      Abstract: A discrete choice model for labor supply and child care for mothers of preschoolers is presented. The mothers are assumed to make choices from a finite set of job possibilities and from a finite set of child ...
    • Alternatives to paying child benefit to the rich: means testing or higher tax? 

      Thoresen, Thor Olav; Apps, Patricia; Rees, Ray; Vattø, Trine Engh (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 Olav; Vattø, Trine Engh (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 Olav (Peer reviewed; Journal article, 2021)
      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 ...
    • Assessing income tax perturbations 

      Christiansen, Vidar; Jia, Zhiyang; Thoresen, Thor Olav (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 ...
    • Barnehageforliket - effekter på arbeidstilbud og inntektsfordeling 

      Kornstad, Tom; Thoresen, Thor Olav (Journal article, 2003)
      Barnehageforliket våren 2003 innebærer at fra 2005 skal foreldre maksimalt betale 1 500 kroner per måned for en barnehageplass, samtidig som at det skal være full behovsdekning. I denne artikkelen diskuteres effekter av ...
    • 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 ...
    • Benchmarking i analyser av omfordeling 

      Thoresen, Thor Olav (Journal article, 2013)
      Omfordeling er et begrep som anvendes på mange ulike måter og økt omfordeling kan derfor referere til en hel rekke ulike indikatorer. Det hersker derfor betydelig uklarhet omkring spørsmål som «hvilke land er mest ...
    • 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 ...
    • Controlling for fixed effects in studies of income underreporting 

      Nygård, Odd Erik; Thoresen, Thor Olav (Peer reviewed; Journal article, 2023)
    • Derfor fikk vi skattereformen i 2006 

      Thoresen, Thor Olav (Journal article, 2009)
      Skattereformen i 1992 ga oss et skattesystem med et relativt stort spenn mellom marginalskattene på kapital og lønn og den introduserte delingsmodellen, som bestemmer hvordan næringsinntekt skal fordeles på lønn og ...
    • Distributional and behavioural effects of child care subsidies 

      Thoresen, Thor Olav (Discussion Papers;No. 135, Working paper, 1995)
      A methodology to describe the distributional and behavioural effects of child care subsidies is presented within a micro simulation framework. We discuss the effects of changing the governmental policy to support families ...
    • Distributional benchmarking in tax policy evaluations 

      Thoresen, Thor Olav; 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 ...
    • Distributional Effects of a Wealth Tax under Lifetime-Dynastic Income Concepts 

      Halvorsen, Elin; Thoresen, Thor Olav (Peer reviewed; Journal article, 2019-08-14)
      Annual wealth tax is back on the policy agenda, but the discussion on itseffect is not well informed. When standard methodology is used and wealthtax burdens are measured against annual individual income, a large share ...
    • Distributional implications of joint tax evasion 

      Nygård, Odd Erik; Slemrod, Joel; Thoresen, Thor Olav (Journal article; Peer reviewed, 2018-05-21)
      Both buyers and sellers of goods and services may benefit from letting their economic transactions go unrecorded for tax purposes. The supplier reduces his tax burden by underreporting income and sales, whereas the consumer ...
    • 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 Olav; 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 ...
    • Dokumentasjon av «LOTTE-Barn» : En registerbasert simuleringsmodul for proveny- og fordelingseffekter av foreldrebetaling i barnehage 

      Lian, Bård; Vattø, Trine Engh; Thoresen, Thor Olav (Notater / Documents;2017/15, Working paper, 2017-02-27)
      Formålet med dette notatet er å dokumentere etableringen av en ny simuleringsmodul for proveny- og fordelingseffekter av endringer i systemet for foreldrebetaling i barnehage. Modellen som dokumenteres her er en registerbasert ...
    • Effects of family policy reforms in Norway. Results from a joint labor supply and child care choice microsimulation analysis 

      Kornstad, Tom; Thoresen, Thor Olav (Discussion Papers;No. 450, Working paper, 2006)
      Mothers of preschool children represent one part of the population that might be able to increase its labor supply. We discuss effects of family policy changes that encourage the labor supply of these mothers, as child ...
    • Effekter av dynamisk skattepolitikk 

      Cappelen, Ådne; Jia, Zhiyang; Nesbakken, Runa; Prestmo, Joakim Blix; Thoresen, Thor Olav (Journal article; Peer reviewed, 2010)
      Individers atferd påvirkes av endringer i skattesystemet, ofte omtalt som dynamiske effekter. Ved beskrivelser av de økonomiske konsekvensene av skatteendringer er det avgjørende hvor store de dynamiske effektene er og ...