Blar i Discussion Papers på forfatter "Fjærli, Erik"
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Evaluating the redistributional effects of tax policy changes: with an application to the 2006 Norwegian tax reform
Thoresen, Thor Olav; Bø, Erlend Eide; Fjærli, Erik; Halvorsen, Elin (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 ... -
Evaluation of the Norwegian R&D tax credit scheme
Cappelen, Ådne; Fjærli, Erik; Foyn, Frank; Hægeland, Torbjørn; Møen, Jarle; Raknerud, Arvid; Rybalka, Marina (Discussion Papers;640, Working paper, 2010)We find that the Norwegian R&D tax credit scheme introduced in 2002 mainly works as intended. The scheme is cost-effective and it is used by a large number of firms. It stimulates these firms to invest more in R&D, and, ... -
The investment and financing decisions of closely held firms when there is a tax on the equity premium
Fjærli, Erik; Raknerud, Arvid (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, ... -
Tax reforms, dividend policy and trends in income inequality : empirical evidence based on Norwegian data
Fjærli, Erik; Aaberge, Rolf (Discussion Papers; No. 284, Working paper, 1999)Abstracts -
The financing of young firms. How persistent are borrowing constraints?
Fjærli, Erik; Iancu, Diana-Cristina (Discussion papers;707, Working paper, 2012-10)Are investments by new firms constrained by access to financing? If so, are the constraints persistent or do firms overcome their financing problems during the first years of operation? We examine the role of capital ...