Blar i Statistisk sentralbyrås publikasjonsserier / Published by Statistics Norway på emneord "JEL classification: H31"
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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. ... -
Commodity tax competition – purchases of spirits in the Scandinavian countries
(Discussion Papers;592, Working paper, 2009)A simulation model consisting of a representative consumer for each Scandinavian country is constructed and calibrated, in which consumers consume two goods: spirits and 'other goods'. Spirits is exposed to cross-border ... -
Designing optimal taxes with a microeconometric model of household labour supply
(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 ... -
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 alternative representations of the choice sets in models of labour supply
(Discussion Papers;No. 449, Working paper, 2006)Abstract: During the last two decades, the discrete-choice modelling of labour supply decisions has become increasingly popular, starting with Aaberge et al. (1995) and van Soest (1995). Within the literature adopting ... -
Gambling with the family silver. Household consumption and saving responses to fiscal uncertainty
(Discussion papers;913, Working paper, 2019-08)In the early 2000s, eight Norwegian energy producing municipalities sold up to ten years of future electricity earnings and let two brokers from Terra Securities make investments on their behalf. In the wake of the 2007 ... -
Horizontal inequity under a dual income tax system : principles and measurement
(Discussion Papers;No. 647, Working paper, 2011)Abstract: Tax systems with separate taxation of wage and capital income, also called dual income tax systems, have gained relevance through the Mirrlees Review. Obviously, such tax systems are exposed to horizontal equity ... -
House ownership and taxes
(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
(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 ... -
Means-testing the child benefit
(Discussion Papers;No. 262, Working paper, 1999)Improving the distributional impact of transfers may be costly if it reduces labour supply. In this paper we show how effects of changes in the design of the child benefit programme can be examined by deriving information ... -
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 ... -
Population ageing and fiscal sustainability : an integrated micro-macro analysis of required tax changes
(Discussion Papers;No. 367, Working paper, 2004)Abstract: Most studies on the economic consequences of ageing rely on Computable General Equilibrium (CGE) models that account for feedback mechanisms through changes in relative prices, tax bases etc. However, since ... -
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 ... -
Revenue functions and Dupuit curves for indirect taxes with cross-border shopping
(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 equilibrium relationship between public and total employment. The importance of endogenous non-labour income
(Discussion papers;779, Working paper, 2014-04)This paper analyses the general equilibrium relationship between increases in tax financed public employment and total employment, emphasizing one income effect: Reallocating employment from the private to the public sector ... -
The Norwegian tax reform : distributional effects and the high-income response
(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 ... -
Timing of innovation policies when carbon emissions are restricted : an applied general equilibrium analysis
(Discussion Papers;No. 536, Working paper, 2008)Abstract: This paper studies the timing of subsidies for environmental research and development (R&D) and how innovation policy is influenced by the costs of emissions. We use a dynamic computable general equilibrium (CGE) ... -
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. ... -
Welfare effects of proportional taxation: empirical evidence from Italy, Norway and Sweden
(Discussion Papers;No. 171, Working paper, 1996)This paper employs a particular labor supply model to examine the welfare effects from replacing current tax systems in Italy, Norway and Sweden by proportional taxation on labor income. The results show that there are ...