Assessing income tax perturbations
Peer reviewed, Journal article
Published version
Date
2021Metadata
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Original version
Christiansen, V., Jia, Z. & Thoresen, T.O. (2021). Assessing income tax perturbations. International Tax and Public Finance, 29, 472–504. https://doi.org/10.1007/s10797-021-09673-2 10.1007/s10797-021-09673-2Abstract
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 efficiency effect measured as the behavioural-induced change in tax revenue. Considering the overall welfare effect conditional on inequality aversion, we back out the pivotal value of the decision makers’ inequality aversion, according to which unfavourable redistributional effects exactly cancel out a social efficiency enhancement.
Publisher
Springer Nature.Journal
International Tax and Public FinanceCopyright
Open Access This article is licensed under a Creative Commons Attribution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons licence.
Except where otherwise noted, this item's license is described as Navngivelse-Ikkekommersiell 4.0 Internasjonal