Blar i Discussion Papers på forfatter "Thoresen, Thor Olav"
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Shifts in organizational form under a dual income tax system
Thoresen, Thor Olav; Alstadsæter, Annette (Discussion Papers;No. 529, Working paper, 2008)Abstract: Evidence of owners of small businesses engaging in tax motivated shifts in organizational form is scarce. The main reason is lack of micro data enabling us to track tax-payers’ movements across organizational ... -
Taxes on the internet. Deterrence effects of public disclosure
Bø, Erlend Eide; Slemrod, Joel; Thoresen, Thor Olav (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 distributional impact of the Norwegian tax reform measured by disproportionality
Thoresen, Thor Olav (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 ... -
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 ... -
The relationship between altruism and equal sharing. Evidence from inter vivos transfer behavior
Halvorsen, Elin; Thoresen, Thor Olav (Discussion Papers;No. 439, Working paper, 2005)Abstract: Several studies reject the implications of the altruism model. In this study it is argued that parents who transfer resources to their children both are altruistic and influenced by an equal division fairness ... -
Theoretical and practical arguments for modeling labor supply as a choice among latent jobs
Dagsvik, John K.; Jia, Zhiyang; Kornstad, Tom; Thoresen, Thor Olav (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
Thoresen, Thor Olav; Vattø, Trine Engh (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. ... -
A wealth tax at work
Thoresen, Thor Olav; Ring, Marius A. K.; Nygård, Odd Erik; Epland, Jon (Discussion Paper;No. 960, Working paper, 2021-08)Over the past decade, the question of whether and how to tax household wealth has risen to the forefront of policy debates across the world. Norway belongs to only a handful of countries that (still) levy an annual net ... -
Welfare effects of tax policy change when there are choice restrictions on labour supply
Jia, Zhiyang; Thoresen, Thor Olav (Discussion Paper;No. 959, Working paper, 2021-08)Information about individual choices of heterogeneous agents. Results can for example be used to describe the distributional effects of tax policy change, such as the effects on changes in money metric utility – distributions ...