• 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 ...
    • Estimating the elasticity of taxable income when earnings responses are sluggish 

      Vattø, Trine Engh (Discussion Paper;No. 926, Working paper, 2020-04)
      Estimates of the elasticity of taxable income (ETI) is conventionally obtained by “stacking” three-year overlapping differences in the estimation. In effect, this means that the ETI estimate is an average of first-, second-, ...
    • Public disclosure of tax information: Compliance tool or social network? 

      Reck, Daniel; Slemrod, Joel; Vattø, Trine Engh (Discussion Paper;No. 975, Working paper, 2022-03)
      We conduct the first-ever study of actual searches done in a public tax disclosure system, analyzing about one million searches done in 2014 and 2015 in Norway. We characterize the social network these searches comprise, ...
    • The path of labor supply adjustment: Sources of lagged responses to tax-benefit reforms 

      Jia, Zhiyang; Vattø, Trine Engh (Discussion Papers;No. 854, Working paper, 2016-12-05)
      The standard static labor supply model ignores that it takes time for individuals to adjust to a tax-benefit reform. A labor supply decision model is developed that allows for lagged responses in terms of state dependence, ...
    • 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. ...