• 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 ...
    • 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 ...
    • What can we learn about household consumption expenditure from data on income and assets? 

      Eika, Lasse; Mogstad, Magne; Vestad, Ola Lotherington (Discussion Paper;No. 923, Working paper, 2020-03)
      A major difficulty faced by researchers who want to study the consumption and savings behavior of households is the lack of reliable panel data on household expenditures. One possibility is to use surveys that follow the ...