• Assessing income tax perturbations 

      Christiansen, Vidar; Jia, Zhiyang; Thoresen, Thor Olav (Peer reviewed; Journal article, 2021)
      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 ...
    • A Common Base Answer to the Question “Which Country is Most Redistributive?” 

      Lambert, Peter J.; Nesbakken, Runa; Thoresen, Thor Olav (Peer reviewed; Journal article, 2019)
      We believe that what most authors have in mind when referring to the “most redistributive country” is a tax/transfer schedule that is most redistributive across all pre‐tax/transfer income distributions. To measure each ...
    • Controlling for fixed effects in studies of income underreporting 

      Nygård, Odd Erik; Thoresen, Thor Olav (Peer reviewed; Journal article, 2023)
    • Distributional Effects of a Wealth Tax under Lifetime-Dynastic Income Concepts 

      Halvorsen, Elin; Thoresen, Thor Olav (Peer reviewed; Journal article, 2019-08-14)
      Annual wealth tax is back on the policy agenda, but the discussion on itseffect is not well informed. When standard methodology is used and wealthtax burdens are measured against annual individual income, a large share ...
    • Heterogeneity of the Carnegie Effect 

      Thoresen, Thor Olav; Bø, Erlend Eide (Peer reviewed; Journal article, 2019-08-15)
      The Carnegie effect is the harm inherited wealth does to a recipient's work effort. Carnegie effect estimates are few, reflecting that such effects are hard to trace. Most previous studies rely on data from limited-size ...
    • Hvor likestilte er mor og far? Resultater fra en beslutningsmodell for familier med førskolebarn 

      Thoresen, Thor Olav; Vattø, Trine Engh (Peer reviewed; Journal article, 2020)
      Modeller som beskriver hvordan foreldre med førskolebarn responderer på endringer i familiepolitikken har så langt kun fokusert på morens arbeidstilbud. Underforstått er det dermed moren som er den alternative omsorgspersonen ...
    • Problematic response margins in the estimation of the elasticity of taxable income 

      Berg, Kristoffer; Thoresen, Thor Olav (Peer reviewed; Journal article, 2019-10-30)
      The elasticity of taxable income (ETI) holds the promise of representing a summary measure of tax efciency costs, which means that further information about the behavioral components of the ETI is not required for its use ...
    • An up-to-date joint labor supply and child care choice model 

      Thoresen, Thor Olav; Vattø, Trine Engh (Peer reviewed; Journal article, 2019)
      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 ...