Blar i Statistisk sentralbyrå på emneord "Tax reform"

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    • Assessing income tax perturbations 

      Christiansen, Vidar; Jia, Zhiyang; Thoresen, Thor Olav (Discussion Paper;No. 945, Working paper, 2020-12)
      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 ...

    • Corporate taxes, investment and the self-financing rate: The effect of location decisions and exports 

      Brasch, Thomas von; Frankovic, Ivan; Tölö, Eero (Discussion Paper;No. 955, Working paper, 2021-05)
      In this paper, we study how lower corporate tax rates impact investment by including two novel channels into a DSGE model used for fiscal policy analysis in Norway. We capture both how foreign firms relocate and invest in ...

    • Estimating the elasticity of taxable income when earnings responses are sluggish 

      Vattø, Trine Engh (Discussion Paper;No. 926, Working paper, 2020-04)
      Estimates of the elasticity of taxable income (ETI) is conventionally obtained by “stacking” three-year overlapping differences in the estimation. In effect, this means that the ETI estimate is an average of first-, second-, ...

    • Welfare effects of tax policy change when there are choice restrictions on labour supply 

      Jia, Zhiyang; Thoresen, Thor Olav (Discussion Paper;No. 959, Working paper, 2021-08)
      Information about individual choices of heterogeneous agents. Results can for example be used to describe the distributional effects of tax policy change, such as the effects on changes in money metric utility – distributions ...