Assessing income tax perturbations
| dc.contributor.author | Christiansen, Vidar | |
| dc.contributor.author | Jia, Zhiyang | |
| dc.contributor.author | Thoresen, Thor Olav | |
| dc.coverage.spatial | Norway | en_US |
| dc.date.accessioned | 2021-02-04T13:27:28Z | |
| dc.date.available | 2021-02-04T13:27:28Z | |
| dc.date.issued | 2020-12 | |
| dc.identifier.issn | 1892-753X | |
| dc.identifier.uri | https://hdl.handle.net/11250/2726197 | |
| dc.description.abstract | 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 consists of a distributional impact and a social e¢ ciency effect measured as the behavioural-induced change in tax revenue. Considering the overall welfare e¤ect conditional on inequality aversion, we back out the pivotal value of the decision makers’ inequality aversion, according to which unfavourable redistributional e¤ects exactly cancel out a social efficiency enhancement. | en_US |
| dc.description.sponsorship | This paper is part of the research of Oslo Fiscal Studies supported by the Research Council of Norway. | en_US |
| dc.language.iso | eng | en_US |
| dc.publisher | Statistisk sentralbyrå | en_US |
| dc.relation.ispartofseries | Discussion Paper;No. 945 | |
| dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 Internasjonal | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/deed.no | * |
| dc.subject | Income tax | en_US |
| dc.subject | Tax reform | en_US |
| dc.subject | Tax perturbation | en_US |
| dc.subject | Inequality aversion | en_US |
| dc.title | Assessing income tax perturbations | en_US |
| dc.type | Working paper | en_US |
| dc.source.pagenumber | 31 | en_US |
Tilhørende fil(er)
Denne innførselen finnes i følgende samling(er)
-
Discussion Papers [1002]
Med mindre annet er angitt, så er denne innførselen lisensiert som Attribution-NonCommercial-NoDerivatives 4.0 Internasjonal