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dc.contributor.authorChristiansen, Vidar
dc.contributor.authorJia, Zhiyang
dc.contributor.authorThoresen, Thor Olav
dc.date.accessioned2022-03-24T15:56:08Z
dc.date.available2022-03-24T15:56:08Z
dc.date.created2021-08-29T23:41:59Z
dc.date.issued2021
dc.identifier.citationChristiansen, V., Jia, Z. & Thoresen, T.O. (2021). Assessing income tax perturbations. International Tax and Public Finance, 29, 472–504. https://doi.org/10.1007/s10797-021-09673-2en_US
dc.identifier.issn0927-5940
dc.identifier.urihttps://hdl.handle.net/11250/2987478
dc.description.abstractWe 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.en_US
dc.language.isoengen_US
dc.publisherSpringer Nature.en_US
dc.rightsNavngivelse-Ikkekommersiell 4.0 Internasjonal*
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/deed.no*
dc.titleAssessing income tax perturbationsen_US
dc.typePeer revieweden_US
dc.typeJournal articleen_US
dc.description.versionpublishedVersionen_US
dc.rights.holderOpen 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.en_US
dc.subject.nsiVDP::Samfunnsvitenskap: 200::Økonomi: 210en_US
dc.source.pagenumber472-504.en_US
dc.source.volume29en_US
dc.source.journalInternational Tax and Public Financeen_US
dc.identifier.doi10.1007/s10797-021-09673-2
dc.identifier.cristin1929571
dc.relation.projectNorges forskningsråd: 267428en_US
cristin.ispublishedtrue
cristin.fulltextoriginal
cristin.qualitycode1


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Navngivelse-Ikkekommersiell 4.0 Internasjonal
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