Blar i Discussion Papers på forfatter "Thoresen, Thor Olav"

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    • A common base answer to “Which country is most redistributive?” 

      Lambert, Peter J.; Nesbakken, Runa; Thoresen, Thor Olav (Discussion papers;811, Working paper, 2015-06)
      Which country is most redistributive? This question is often discussed in terms of comparisons of measures of redistribution when each country’s tax schedule is applied to its pre-tax income distribution. However, we believe ...

    • A discrete choice model for labor supply and child care 

      Kornstad, Tom; Thoresen, Thor Olav (Discussion Papers;No. 315, Working paper, 2002)
      Abstract: A discrete choice model for labor supply and child care for mothers of preschoolers is presented. The mothers are assumed to make choices from a finite set of job possibilities and from a finite set of child ...

    • Alternatives to paying child benefit to the rich: means testing or higher tax? 

      Thoresen, Thor Olav; Apps, Patricia; Rees, Ray; Vattø, Trine Engh (Discussion Paper;No. 969, Working paper, 2021-11)
      The American Rescue Plan Act of 2021 implies that the US is effectively moving towards a general child benefit. However, the amount paid out is dependent on income, similar to schemes in several other countries. In the ...

    • An up-to-date joint labor supply and child care choice model 

      Thoresen, Thor Olav; Vattø, Trine Engh (Discussion Papers;No. 885, Working paper, 2018-10-12)
      Norwegian parents of preschool children base their care choices on a completely different choice set from their predecessor. Now there is essentially only one type of nonparental care – center-based care – and on the ...

    • Assessing income tax perturbations 

      Christiansen, Vidar; Jia, Zhiyang; Thoresen, Thor Olav (Discussion Paper;No. 945, Working paper, 2020-12)
      We present a scheme for analysing income tax perturbations, applied to a real Norwegian tax reform during 2016 - 2018. The framework decomposes the reform into a structural reform part and a tax level effect. The former ...

    • Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004 

      Lambert, Peter J.; Thoresen, Thor Olav (Discussion Papers;No. 434, Working paper, 2005)
      Abstract: The analysis contrasts results of two recently expounded micro-level data approaches to derive robust intertemporal characterizations of redistributional effects of income tax schedules; the fixedincome procedure ...

    • Distributional and behavioural effects of child care subsidies 

      Thoresen, Thor Olav (Discussion Papers;No. 135, Working paper, 1995)
      A methodology to describe the distributional and behavioural effects of child care subsidies is presented within a micro simulation framework. We discuss the effects of changing the governmental policy to support families ...

    • Distributional benchmarking in tax policy evaluations 

      Thoresen, Thor Olav; Jia, Zhiyang; Lambert, Peter J. (Discussion papers;765, Working paper, 2013-11)
      Given an objective to exploit cross-sectional micro data to evaluate the distributional effects of tax policies over a time period, the practitioner of public economics will find that the relevant literature offers a wide ...

    • Do audits improve future tax compliance in the absence of penalties? Evidence from random Audits in Norway 

      Hebous, Shafik; Jia, Zhiyang; Løyland, Knut; Thoresen, Thor Olav; Øvrum, Arnstein (Discussion Paper;No. 943, Working paper, 2020-11)
      The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly ...

    • Effects of family policy reforms in Norway. Results from a joint labor supply and child care choice microsimulation analysis 

      Kornstad, Tom; Thoresen, Thor Olav (Discussion Papers;No. 450, Working paper, 2006)
      Mothers of preschool children represent one part of the population that might be able to increase its labor supply. We discuss effects of family policy changes that encourage the labor supply of these mothers, as child ...

    • 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 ...

    • Heterogeneity of the Carnegie Effect 

      Bø, Erlend Eide; Halvorsen, Elin; Thoresen, Thor Olav (Discussion Papers;No. 853, Working paper, 2016-12-01)
      The Carnegie effect (Holtz-Eakin, Joualfaian and Rosen, 1993) refers to the idea that inherited wealth harms recipient’s work efforts, and possesses a key role in the discussion of taxation of intergenerational ...

    • Horizontal inequity under a dual income tax system : principles and measurement 

      Bø, Erlend Eide; Lambert, Peter J.; Thoresen, Thor Olav (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 ...

    • 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 ...

    • The inequality effects of a dual income tax system 

      Lambert, Peter J.; Thoresen, Thor Olav (Discussion Papers;No. 663, Working paper, 2011)
      Abstract: The overall inequality effects of a dual income tax (DIT) system, combining progressive taxation of labor income with proportional taxation of income from capital, are investigated. Simple examples show that ...

    • Means-testing the child benefit 

      Kornstad, Tom; Thoresen, Thor Olav (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 

      Thoresen, Thor Olav; Aasness, Jørgen; Jia, Zhiyang (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 ...

    • On the meaning and measurement of redistribution in cross-country comparisons 

      Lambert, Peter J.; Nesbakken, Runa; Thoresen, Thor Olav (Discussion Papers;No. 649, Working paper, 2011)
      Abstract: Empirical findings on the relationship between income inequality and redistribution from a cross-country perspective are not conclusive. One reason may be that observers have in mind different concepts of ...

    • Problematic response margins in the estimation of the elasticity of taxable income 

      Berg, Kristoffer; Thoresen, Thor Olav (Discussion Papers;No. 851, Working paper, 2016-11-23)
      The elasticity of taxable income (ETI) is known to represent a summary measure of tax efficiency costs, which means that further information about the behavioral components of the ETI is not required for its use in tax ...

    • Reduced tax progressivity in Norway in the nineties : the effect from tax changes 

      Thoresen, Thor Olav (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 ...