• Alternative designs for tariffs on embodied carbon. A global cost-effectiveness analysis 

      Böhringer, Christoph; Bye, Brita; Fæhn, Taran; Rosendahl, Knut Einar (Discussion Papers;682, Working paper, 2012)
      In the absence of effective world-wide cooperation to curb global warming, import tariffs on embodied carbon have been proposed as a potential supplement to unilateral emissions pricing. We systematically consider alternative ...
    • Can voluntary product-labeling replace trade bans in the case of GMOs? 

      Greaker, Mads; Chen, Yuyu (Discussion Papers;No. 485, Working paper, 2006)
      Abstract: Genetically modified (GM) food has raised both health-risk fears and environmental concerns. This has led some countries to ban the trade in such food triggering a great deal of controversy among countries. ...
    • Combining CGE and microsimulation models: Effects on equality of VAT reforms 

      Åvitsland, Turid; Aasness, Jørgen (Discussion Papers;No. 392, Working paper, 2004)
      Abstract: The effects on the degree of equality of reforms in indirect taxation are analysed by using a microsimulation model of the Norwegian economy subsequent to a CGE model. The two main reforms studied are substitution ...
    • Cost-effective unilateral climate policy design: Size Matters 

      Böhringer, Christoph; Fischer, Carolyn; Rosendahl, Knut Einar (Discussion Papers;No. 664, Working paper, 2011)
      Abstract: Given the bleak prospects for a global agreement on mitigating climate change, pressure for unilateral abatement is increasing. A major challenge is emissions leakage. Border carbon adjustments and output-based ...
    • The Global Effects of Subglobal Climate Policies 

      Böhringer, Christoph; Fischer, Carolyn; Rosendahl, Knut Einar (Discussion Papers;634, Working paper, 2010)
      Individual countries are in the process of legislating responses to the challenges posed by climate change. The prospect of rising carbon prices raises concerns in these nations about the effects on the competitiveness of ...
    • House ownership and taxes 

      Harding, Torfinn; Solheim, Haakon O. Aa; Benedictow, Andreas (Discussion Papers;No. 395, Working paper, 2004)
      Abstract: The household portfolio is dominated by a small number of assets; primarily housing and mortgages. We compare data on actual portfolios of Norwegian households with estimated optimal portfolios, using traditional ...
    • Income responses to tax changes : evidence from the Norwegian tax reform 

      Thoresen, Thor Olav; Aarbu, Karl Ove (Discussion Papers;No. 260, Working paper, 1999)
      Several studies, conducted on U.S. data, have found rather strong income responses to changes in marginal tax rates, when treating tax reforms as "natural experiments" and applying the differences-of-differences estimator ...
    • Incomes policies and the Norwegian economy 1973-93 

      Bowitz, Einar; Cappelen, Ådne (Discussion Papers;No. 192, Working paper, 1997)
      During the second half of the 1970s there was massive government interference in wage and price formation in Norway. Incomes policies changed in the first half of the 1980s - the hey days of "dynamic tax policies" in Norway ...
    • Mechanism design for refunding emissions payment 

      Hagem, Cathrine; Holtsmark, Bjart; Sterner, Thomas (Discussion papers;705, Working paper, 2012-09)
      We analyze two mechanism designs for refunding emission payments to polluting firms; Output Based (OB) and Expenditure Based (EB) refunding. In both instruments, emissions fees are returned to the polluting industry, ...
    • Optimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributions 

      Nygård, Odd Erik; Revesz, John T. (Discussion papers;809, Working paper, 2015-05)
      A review of the theoretical literature on optimal indirect taxation reveals that analytical arguments in favor of uniform indirect taxation seem weak and rather unrealistic; hence determining the optimal tax structure ...
    • Output-based rebating of carbon taxes in the neighbor’s backyard. Competitiveness, leakage and welfare 

      Böhringer, Christoph; Bye, Brita; Fæhn, Taran; Rosendahl, Knut Einar (Discussion papers;783, Working paper, 2014-06)
      We investigate how carbon taxes combined with output-based rebating (OBR) in an open economy perform in interaction with the carbon policies of a large neighboring trading partner. Analytical results suggest that whether ...
    • Revenue functions and Dupuit curves for indirect taxes with cross-border shopping 

      Aasness, Jørgen; Nygård, Odd Erik (Discussion Papers;573, Working paper, 2009)
      The partial revenue from each indirect tax and the total revenue from all indirect taxes on consumer goods are derived as functions of all commodity prices, the tax rates of each commodity, total expenditure and demographic ...
    • The Norwegian tax reform : distributional effects and the high-income response 

      Aarbu, Karl Ove; Thoresen, Thor Olav (Discussion Papers;No. 207, Working paper, 1997)
      Are we better or worse off after the Norwegian tax reform of 1992 and how has the reform influenced the income sizes and the distribution of total income? This question denotes our twofold analysis in this paper. We first ...