Add to ORKGWe 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
Several studies, conducted on U.S. data, have found rather strong income responses to changes in mar...
We revisit the identification of behavioral responses to tax reforms and develop a new approach for ...
We revisit the identification of behavioral responses to tax reforms and develop a new approach for ...
We present a scheme for analysing income tax perturbations, applied to a real Norwegian tax reform d...
Abstract: An evaluation strategy is presented for answering the question is the tax schedule more re...
The current paper studies the distributional effects from changes in the Norwegian wealth tax. Given...
Are we better or worse off after the Norwegian tax reform of 1992 and how has the reform influenced ...
Abstract: The inequality in pre-tax income increases in Norway in the 1990s, while the distribution ...
This paper focuses on the measurement of progressivity and the distributional effect of the Norwegia...
In this paper, we will examine the Norwegian tax reform from 2006, which included a decrease in over...
This paper focuses on the measurement of progressivity and the distributional effect of the Norwegia...
This paper presents evidence on taxable income responses using administrative data that link tax ret...
The elasticity of taxable income (ETI) is known to represent a summary measure of tax efficiency cos...
The distorting effects that lead to unintended behavioral responses in the population are an importa...
Abstracts with downloadable Discussion Papers in PDF are available on the Internet: http://www.ssb...
Several studies, conducted on U.S. data, have found rather strong income responses to changes in mar...
We revisit the identification of behavioral responses to tax reforms and develop a new approach for ...
We revisit the identification of behavioral responses to tax reforms and develop a new approach for ...
We present a scheme for analysing income tax perturbations, applied to a real Norwegian tax reform d...
Abstract: An evaluation strategy is presented for answering the question is the tax schedule more re...
The current paper studies the distributional effects from changes in the Norwegian wealth tax. Given...
Are we better or worse off after the Norwegian tax reform of 1992 and how has the reform influenced ...
Abstract: The inequality in pre-tax income increases in Norway in the 1990s, while the distribution ...
This paper focuses on the measurement of progressivity and the distributional effect of the Norwegia...
In this paper, we will examine the Norwegian tax reform from 2006, which included a decrease in over...
This paper focuses on the measurement of progressivity and the distributional effect of the Norwegia...
This paper presents evidence on taxable income responses using administrative data that link tax ret...
The elasticity of taxable income (ETI) is known to represent a summary measure of tax efficiency cos...
The distorting effects that lead to unintended behavioral responses in the population are an importa...
Abstracts with downloadable Discussion Papers in PDF are available on the Internet: http://www.ssb...
Several studies, conducted on U.S. data, have found rather strong income responses to changes in mar...
We revisit the identification of behavioral responses to tax reforms and develop a new approach for ...
We revisit the identification of behavioral responses to tax reforms and develop a new approach for ...