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The Achilles Heel of the Dual Income Tax. The Norwegian Case
Alstadsæter, Annette - Statistisk Sentralbyrå, Government of Norway - 2006
The dual income tax provides the self-employed individual with large incentives to participate in tax minimizing income shifting. The present paper analyses the income shifting incentives under the Norwegian split model in the presence of technology risk, and it concludes that the widely held...
Persistent link: https://www.econbiz.de/10004980593
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Designing an electricity tax system in presence of international regulations and multiple public goals: An empirical assessment
Bjertnæs, Geir H.; Fæhn, Taran; Aasness, Jørgen - Statistisk Sentralbyrå, Government of Norway - 2008
The European competition rules restrict governments’ opportunity to differentiate terms of energy accessibility among firms and industries. This easily runs counter with regional and industrial goals of national energy policies. Norway levies a tax on use of electricity, but exempts main...
Persistent link: https://www.econbiz.de/10004980557
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Some Issues About the Norwegian Capital Income Imputation Model
Aarbu, Karl Ove - Statistisk Sentralbyrå, Government of Norway - 1995
This paper will focus on a particular provision in the Norwegian tax reform of 1992, the imputation of capital income for self employed and small incorporated firms with active owners. A simple user cost model is derived, and this model is used to discuss the impact on investment incentives that...
Persistent link: https://www.econbiz.de/10004980547
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Shifts in organizational form under a dual income tax system
Thoresen, Thor O.; Alstadsæter, Annette - Statistisk Sentralbyrå, Government of Norway - 2008
Evidence of owners of small businesses engaging in tax motivated shifts in organizational form is scarce. The main reason is lack of micro data enabling us to track tax-payers’ movements across organizational modes. By exploiting new panel data that combine information from several public...
Persistent link: https://www.econbiz.de/10004980787
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The welfare effects of housing taxation in a distorted economy: A general equilibrium analysis
Bye, Brita; Åvitsland, Turid - Statistisk Sentralbyrå, Government of Norway - 2001
Efficient capital taxation has been one of the most important objectives for large tax reforms implemented in several … imposing a neutral system of housing taxation are analyzed by using an intertemporal disaggregated numerical model for the … Norwegian economy. The tax reform implies a substantial increase in the tax revenue from housing taxation, and the welfare …
Persistent link: https://www.econbiz.de/10004980906
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Validation of structural labor supply model by the elasticity of taxable income
Thoresen, Thor O.; Vattø, Trine E. - Statistisk Sentralbyrå, Government of Norway - 2013
Given that structural labor supply models continue to play a key role in the process of policy design, it is important to validate their capacity to provide reasonable predictions of alternative hypothetical policy options. Comparing outcomes before and after a realized policy change (such as a...
Persistent link: https://www.econbiz.de/10010817210
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Accounting for Family Background when Designing Optimal Income Taxes. A Microeconometric Simulation Analysis
Aaberge, Rolf; Colombino, Ugo - Statistisk Sentralbyrå, Government of Norway - 2010
(EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp …
Persistent link: https://www.econbiz.de/10008485545
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Tax Effects on Unemployment and the Choice of Educational Type
Alstadsæter, Annette; Kolm, Ann-Sofie; Larsen, Birthe - Statistisk Sentralbyrå, Government of Norway - 2005
This paper examines the effect of taxes on the individuals' choices of educational direction, and thus on the economy's skill composition. A proportional labour income tax induces too many workers with high innate ability to choose an educational type with high consumption value and low effort...
Persistent link: https://www.econbiz.de/10004980734
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Optimal Combinations of Income Tax and Subsidies for Education
Bjertnæs, Geir Haakon - Statistisk Sentralbyrå, Government of Norway - 2001
Nielsen and Sørensen (1997) find that progressive taxation of labour income is optimal when capital income is taxed …
Persistent link: https://www.econbiz.de/10004980788
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Equality of Opportunity versus Equality of Outcome in Analysing Optimal Income Taxation Empirical Evidence based on Italian Data
Aaberge, Rolf; Colombino, Ugo; Roemer, John E. - Statistisk Sentralbyrå, Government of Norway - 2001
(EOp) framework for analysing optimal income taxation. EOp optimal tax rules seek to equalise income differentials arising …
Persistent link: https://www.econbiz.de/10004980819