Taxation of capital income and wealth redistributes from the rich but may harm the Norwegian economy as business investments is distorted. This study shows how to redistribute from the richest without distorting investment decisions of foreign and domestic investors within a simplified model framework designed for modest levels of taxes on capital income and wealth. A wealth tax without a discount for working capital combined with a tax rate on ordinary income equal to the corporate tax rate abroad achieves these goals. This tax proposal is assessed based on previous results on taxation
In this thesis I use a bunching design and regression discontinuity to examine how the Norwegian wea...
This thesis seeks to answer what are the main distortions in the Norwegian tax system and to determ...
For different reasons the oil companies might apply higher required rates of return than they did so...
Taxation of capital income and wealth designed to redistribute from the rich may harm small open ec...
Over the past decade, the question of whether and how to tax household wealth has risen to the foref...
This paper investigates if the Norwegian wealth tax imposes capital constraints on small privately h...
The interest in capital taxation has been revived by increasing inequality over the past decades. N...
In this paper, we study how lower corporate tax rates impact investment by including two novel chann...
Wealth taxation is a widely debated topic, especially in the context of rising inequality. Empirica...
This paper will focus on a particular provision in the Norwegian tax reform of 1992, the imputation ...
Master's thesis in Accounting and auditingSammendrag I forbindelse med Skatteetatens årlige offen...
This paper analyzes a tax system where personal share income in excess of the risk-free return on eq...
The Norwegian public policy debate regularly returns to the private housing market. Housing prices h...
The current paper studies the distributional effects from changes in the Norwegian wealth tax. Given...
Many countries have recently abandoned or experienced significant reduction in tax rates and revenue...
In this thesis I use a bunching design and regression discontinuity to examine how the Norwegian wea...
This thesis seeks to answer what are the main distortions in the Norwegian tax system and to determ...
For different reasons the oil companies might apply higher required rates of return than they did so...
Taxation of capital income and wealth designed to redistribute from the rich may harm small open ec...
Over the past decade, the question of whether and how to tax household wealth has risen to the foref...
This paper investigates if the Norwegian wealth tax imposes capital constraints on small privately h...
The interest in capital taxation has been revived by increasing inequality over the past decades. N...
In this paper, we study how lower corporate tax rates impact investment by including two novel chann...
Wealth taxation is a widely debated topic, especially in the context of rising inequality. Empirica...
This paper will focus on a particular provision in the Norwegian tax reform of 1992, the imputation ...
Master's thesis in Accounting and auditingSammendrag I forbindelse med Skatteetatens årlige offen...
This paper analyzes a tax system where personal share income in excess of the risk-free return on eq...
The Norwegian public policy debate regularly returns to the private housing market. Housing prices h...
The current paper studies the distributional effects from changes in the Norwegian wealth tax. Given...
Many countries have recently abandoned or experienced significant reduction in tax rates and revenue...
In this thesis I use a bunching design and regression discontinuity to examine how the Norwegian wea...
This thesis seeks to answer what are the main distortions in the Norwegian tax system and to determ...
For different reasons the oil companies might apply higher required rates of return than they did so...