Browsing Statistisk sentralbyrås publikasjonsserier / Published by Statistics Norway by Subject "JEL classification: H24"
Now showing items 1-19 of 19
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Accounting for family background when designing optimal income taxes : a microeconometric simulation analysis
(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. ... -
Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004
(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 ... -
Consumption inequality in Norway in the 80s and 90s
(Discussion Papers;No. 325, Working paper, 2002)Abstract: This article describes the consumption model and inequality study of Chapter 2 in the author's unpublished Ph.D. dissertation submitted at the Dept. of Economics, University of California, Berkeley. The Norwegian ... -
Distributional benchmarking in tax policy evaluations
(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 ... -
Equality of opportunity versus equality of outcome in analysing optimal income taxation : empirical evidence based on Italian data
(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 ... -
Evaluating alternative basic income mechanisms : a simulation for European countries
(Discussion Papers; 578, Working paper, 2009)We develop and estimate a microeconometric model of household labour supply in five European countries representative of different economies and welfare policy regimes: Denmark, Italy, Norway, Portugal and United Kingdom. ... -
Evaluating the redistributional effects of tax policy changes: with an application to the 2006 Norwegian tax reform
(Discussion Papers;No. 648, Working paper, 2011)Abstract: An evaluation strategy is presented for answering the question is the tax schedule more redistributive after a reform than prior to a reform? The proposed procedure builds upon addressing measures of tax ... -
Income taxation, tuition subsidies, and choice of occupation
(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 ... -
The investment and financing decisions of closely held firms when there is a tax on the equity premium
(Discussion Papers;594, Working paper, 2009)This paper analyzes a tax system where personal share income in excess of the risk-free return on equity (the equity premium) is taxed. The rate of return allowance (RRA) in the Norwegian shareholder income tax system is, ... -
Labour Supply models
(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 ... -
More realistic estimates of revenue changes from tax cuts
(Discussion Papers;No. 545, Working paper, 2008)Abstract: Procedures of revenue estimation of changes in the personal income tax are discussed. Using revenue estimates of the 2006 tax cuts in the personal income tax in Norway as an example, we show that estimates of ... -
Optimal combinations of income tax and subsidies for education
(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 ... -
Reduced tax progressivity in Norway in the nineties : the effect from tax changes
(Discussion Papers;No. 335, Working paper, 2002)Abstract: The inequality in pre-tax income increases in Norway in the 1990s, while the distribution of taxes is about unaltered. This means that tax progressivity has decreased in the period, as measured by summary indices ... -
Tax effects on unemployment and the choice of educational type
(Discussion Papers;No. 419, Working paper, 2005)Abstract: This paper examines the effect of taxes on the individuals' choices of educational direction, and thus on the economy's skill composition. A proportional labour income tax induces too many workers with high ... -
Taxes on the internet. Deterrence effects of public disclosure
(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 ... -
The Achilles heel of the dual income tax : the Norwegian case
(Discussion Papers;No. 474, Working paper, 2006)Abstract: The dual income tax provides the self-employed individual with large incentives to participate in tax minimizing income shifting. The present paper analyses the income shifting incentives under the Norwegian ... -
The distributional impact of the Norwegian tax reform measured by disproportionality
(Discussion papers;146, Working paper, 1995-06)This paper focuses on the measurement of progressivity and the distributional effect of the Norwegian tax reform of 1992. Progressivity is measured by the degree of disproportionality, which implies that the burden of taxes ... -
Theoretical and practical arguments for modeling labor supply as a choice among latent jobs
(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
(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. ...