In this thesis I use a bunching design and regression discontinuity to examine how the Norwegian wealth tax affect taxpayers’ portfolio composition. The hypothesis is that taxpayers change the composition of their investment portfolios to minimize or avoid wealth taxation. Using Norwegian tax data from 2009 to 2016 I estimate bunching around the wealth tax threshold and investigate discontinuities in ownership of different asset classes among taxpayers above and below the threshold. I expect to see some degree of bunching below the tax threshold, and to see a discontinuity in ownership of assets with high valuation discounts in the wealth tax system. The results show no evidence for bunching, and no significant discontinuities in ownership ...
Taxation of capital income and wealth redistributes from the rich but may harm the Norwegian econom...
Many countries have recently abandoned or experienced significant reduction in tax rates and revenue...
Over the past decade, the question of whether and, in the event, how to tax household wealth has ris...
In this thesis I use a bunching design and regression discontinuity to examine how the Norwegian wea...
The interest in capital taxation has been revived by increasing inequality over the past decades. N...
In this thesis, I explain the concept of bunching around kink points in the tax schedule, and invest...
The current paper studies the distributional effects from changes in the Norwegian wealth tax. Given...
Wealth taxation is a widely debated topic, especially in the context of rising inequality. Empirical...
This paper estimates the effect of capital taxation on portfolio composition and savings using quasi...
This paper investigates if the Norwegian wealth tax imposes capital constraints on small privately h...
Abstract: The household portfolio is dominated by a small number of assets; primarily housing and m...
Over the past decade, the question of whether and how to tax household wealth has risen to the foref...
The distorting effects that lead to unintended behavioral responses in the population are an importa...
While redistribution and the need for government revenue typically make up the arguments for the tax...
This paper addresses the behavioral effects of an annual wealth tax. I use Swedish tax records over ...
Taxation of capital income and wealth redistributes from the rich but may harm the Norwegian econom...
Many countries have recently abandoned or experienced significant reduction in tax rates and revenue...
Over the past decade, the question of whether and, in the event, how to tax household wealth has ris...
In this thesis I use a bunching design and regression discontinuity to examine how the Norwegian wea...
The interest in capital taxation has been revived by increasing inequality over the past decades. N...
In this thesis, I explain the concept of bunching around kink points in the tax schedule, and invest...
The current paper studies the distributional effects from changes in the Norwegian wealth tax. Given...
Wealth taxation is a widely debated topic, especially in the context of rising inequality. Empirical...
This paper estimates the effect of capital taxation on portfolio composition and savings using quasi...
This paper investigates if the Norwegian wealth tax imposes capital constraints on small privately h...
Abstract: The household portfolio is dominated by a small number of assets; primarily housing and m...
Over the past decade, the question of whether and how to tax household wealth has risen to the foref...
The distorting effects that lead to unintended behavioral responses in the population are an importa...
While redistribution and the need for government revenue typically make up the arguments for the tax...
This paper addresses the behavioral effects of an annual wealth tax. I use Swedish tax records over ...
Taxation of capital income and wealth redistributes from the rich but may harm the Norwegian econom...
Many countries have recently abandoned or experienced significant reduction in tax rates and revenue...
Over the past decade, the question of whether and, in the event, how to tax household wealth has ris...