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dc.contributor.authorBø, Erlend Eide
dc.contributor.authorLambert, Peter J.
dc.contributor.authorThoresen, Thor Olav
dc.date.accessioned2011-10-24T22:53:20Z
dc.date.available2011-10-24T22:53:20Z
dc.date.issued2011
dc.identifier.issn1892-753x
dc.identifier.urihttp://hdl.handle.net/11250/179973
dc.descriptionAbstracts with downloadable Discussion Papers in PDF are available on the Internet: http://www.ssb.noen_US
dc.description.abstractAbstract: 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 (HE) failures, or horizontal inequity (HI). HE and HI have a firm grip on assessment of fair tax policies, both from an academic point of view and in general public debate. The dual income tax system of Norway was modified by the tax reform of 2006 precisely because the previous schedule failed to deliver equal tax treatment of equals. This paper discusses the meaning and measurement of HI effects of dual income tax systems, and evaluates the development of HI for Norway over the time period 2000–2008 using micro data. A copula-based identification strategy efficiently establishes a framework for evaluations of HI over time. The dual income tax system and the early announcement of its impending revision during the period under examination created measurement problems which we had to account for by defining a new income concept for the empirical strategy. As expected, we find less HI in Norway after the reform of 2006. Keywords: Dual income tax, Horizontal inequity, Reranking, Copula estimationen_US
dc.description.sponsorshipThis work is part of the evaluation of the Norwegian tax reform of 2006, initiated and sponsored by the Norwegian Ministry of Finance.en_US
dc.language.isoengen_US
dc.publisherStatistics Norwayen_US
dc.relation.ispartofseriesDiscussion Papers;No. 647
dc.subjectIncome taxen_US
dc.subjectJEL classification: D31en_US
dc.subjectJEL classification: D63en_US
dc.subjectJEL classification: H31en_US
dc.titleHorizontal inequity under a dual income tax system : principles and measurementen_US
dc.typeWorking paperen_US
dc.subject.nsiVDP::Social science: 200::Economics: 210::Economics: 212en_US
dc.source.pagenumber18 s.en_US


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