• Accounting for family background when designing optimal income taxes : a microeconometric simulation analysis 

      Aaberge, Rolf; Colombino, Ugo (Discussion Papers;No. 619, Working paper, 2010)
      Abstract: The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. ...
    • Avoiding adverse employment effects from energy taxation: What does it cost? 

      Bjertnæs, Geir Haakon (Discussion Papers;No. 432, Working paper, 2005)
      Abstract: Welfare analysis of energy taxes typically shows that systems with uniform rates perform better than differentiated systems. However, most western countries include some exemptions for their energyintensive export ...
    • Child care in the welfare state : a critique of the Rosen model 

      Aslaksen, Iulie; Koren, Charlotte (Discussion Papers;No. 269, Working paper, 2000)
      A recent study of the welfare state in Sweden, Rosen (1995, 1996, 1997), concludes that child care subsidies may lead to substantial deadweight losses that may impede economic growth and the future of the welfare state. ...
    • Designing an electricity tax system in presence of international regulations and multiple public goals : an empirical assessment 

      Bjertnæs, Geir Haakon; Fæhn, Taran; Aasness, Jørgen (Discussion Papers;No. 555, Working paper, 2008)
      Abstract: The European competition rules restrict governments’ opportunity to differentiate terms of energy accessibility among firms and industries. This easily runs counter with regional and industrial goals of national ...
    • Designing optimal taxes with a microeconometric model of household labour supply 

      Aaberge, Rolf; Colombino, Ugo (Discussion Papers;No. 475, Working paper, 2006)
      Abstract: The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of fixed tax revenue. To this end, we estimate a microeconomic model with 78 parameters that ...
    • Emissions trading with updated grandfathering : entry/exit considerations and distributional effects 

      Rosendahl, Knut Einar; Storrøsten, Halvor Briseid (Discussion Papers;No. 546, Working paper, 2008)
      Abstract: Allocation of free emissions allowances may distort firms' incentives or have adverse distributional effects. Nevertheless, Böhringer and Lange (2005) show that in a closed emissions trading scheme with a fixed ...
    • Energy taxation in a small, open economy : efficiency gains under political restraints 

      Bjertnæs, Geir Haakon; Fæhn, Taran (Discussion Papers;No. 387, Working paper, 2004)
      Abstract: Welfare analyses of energy taxes typically show that systems with uniform rates perform better than differentiated systems, especially if revenue increases can be recycled via cuts in more distortionary taxes. ...
    • Equality of opportunity versus equality of outcome in analysing optimal income taxation : empirical evidence based on Italian data 

      Aaberge, Rolf; Colombino, Ugo; Roemer, John E. (Discussion Papers;No. 307, Working paper, 2001)
      Abstract: The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework for analysing optimal income taxation. EOp optimal tax rules seek to equalise ...
    • Green serves the dirtiest : on the interaction between black and green quatas 

      Böhringer, Christoph; Rosendahl, Knut Einar (Discussion Papers;581, Working paper, 2009)
      Tradable black (CO2) and green (renewables) quotas gain in popularity and stringency within climate policies of many OECD countries. The overlapping regulation through both instruments, however, may have important adverse ...
    • Greenhouse gas emissions in Norway : do carbon taxes work? 

      Bruvoll, Annegrete; Larsen, Bodil Merethe (Discussion Papers;No. 337, Working paper, 2002)
      Abstract: During the last decade, Norway has carried out an ambitious climate policy. The main policy tool is a relatively high carbon tax, which was implemented already in 1991. Data for the development in CO2 emissions ...
    • Incentives and quota prices in an emission trading scheme with updating 

      Rosendahl, Knut Einar (Discussion Papers;No. 495, Working paper, 2007)
      Abstract: Emission trading schemes where allocations are based on updated baseline emissions give firms less incentives to reduce emissions. Nevertheless, according to Böhringer and Lange (2005a), such allocation schemes ...
    • Income taxation, tuition subsidies, and choice of occupation 

      Bjertnæs, Geir Haakon (Discussion Papers;No. 459, Working paper, 2006)
      Abstract: Differentiated tax rates on labor and capital income are found to be optimal in this study, where agents choose occupation based on lifetime income net of tuition costs. Efficient revenue raising in a case ...
    • Labour Supply models 

      Aaberge, Rolf; Colombino, Ugo (Discussion papers;807, Working paper, 2015-04)
      This paper is published as Chapter 7 of Handbook of Microsimulation Modelling edited by Cathal O’Donoghue, and issued in the series Contributions to Economic Analysis by Emerald Publishing Group. The purpose of the paper ...
    • Marginal indirect tax reform analysis with merit good arguments and environmental concerns: Norway, 1999 

      Schroyen, Fred; Aasness, Jørgen (Discussion Papers;No. 455, Working paper, 2006)
      Abstract: We present a framework to identify and evaluate marginal tax reforms when merit good arguments and environmental concerns are given explicit consideration. It is applied to the Norwegian indirect tax system ...
    • Maximizing the discounted tax revenue in a mature oil province 

      Lindholt, Lars (Discussion Papers;No.544, Working paper, 2008)
      Abstract: Using a partial equilibrium model for the global oil market, we search for the producer tax that maximizes the government’s discounted tax revenue in Norway. The oil market model explicitly accounts for reserves, ...
    • Optimal combinations of income tax and subsidies for education 

      Bjertnæs, Geir Haakon (Discussion Papers;No. 313, Working paper, 2001)
      Abstract: Nielsen and Sørensen (1997) find that progressive taxation of labour income is optimal when capital income is taxed. This paper shows that their main result still holds when introducing endogenous choice of ...
    • Optimal timing of environmental policy. Interaction between environmental taxes and innovation externalities 

      Gerlagh, Reyer; Kverndokk, Snorre; Rosendahl, Knut Einar (Discussion Papers;No. 493, Working paper, 2007)
      Abstract: This paper addresses the impact of endogenous technology through research and development (R&D) and learning by doing (LbD) on the timing of environmental policy. We develop two models, the first with technological ...
    • Output-based allocation and investment in clean technologies 

      Rosendahl, Knut Einar; Storrøsten, Halvor Briseid (Discussion Papers;644, Working paper, 2011)
      Allocation of emission allowances may affect firms' incentives to invest in clean technologies. In this paper we show that so-called output-based allocation tends to stimulate such investments as long as individual firms ...
    • Promoting renewables and discouraging fossil energy consumption in the European Union 

      Hagem, Cathrine (Discussion Papers;610, Working paper, 2010)
      The European Union (EU) identified some positive and negative externalities related to energy production and consumption when adopting its Renewable Energy and Climate Change Package. Given these externalities, we derive ...
    • Promotion rat race and public policy 

      Bjertnæs, Geir Haakon (Discussion papers (Statistisk sentralbyrå. Forskningsavdelingen);No. 686, Working paper, 2012)
      This study investigates whether excess effort to climb a career ladder justifies policy interventions. The answer depends on whether the government is able to levy a higher tax burden on career workers than on non-career ...