Blar i Discussion Papers på forfatter "Nygård, Odd Erik"

Viser treff 1-4 av 4

    • Commodity tax competition – purchases of spirits in the Scandinavian countries 

      Nygård, Odd Erik (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 ...

    • 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 ...

    • 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 ...

    • 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 ...