Procedures of revenue estimation of changes in the personal income tax are discussed. Using revenue estimates of the … 2006 tax cuts in the personal income tax in Norway as an example, we show that estimates of costs of cuts differ … 56 percent comes back as increased tax revenues from other tax bases and increased personal income tax following from …

Microsimulation models of the LOTTE system are key tools for tax policy-making in Norway and are extensively used in …-behavioral tax-benefit model for personal income tax (LOTTESkatt), a labor supply model (LOTTE-Arbeid), and a model for … microsimulation models, we give examples of how the models are used in practical and academic work. …

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax … includes all taxpayers in the top percentile of the gross income distribution. We show that despite substantial tax base … erosion and significant reductions of top statutory marginal tax rates, German income taxation has remained effectively …

Given an objective to exploit cross-sectional micro data to evaluate the distributional effects of tax policies over a … benchmarking can be exploited to describe methodological options for the tax policy analyst. We present classifications of the … empirical illustrations and interpretations for the case of the personal income tax schedule of Norway for the period 2000-2010. …

dominant component. When using the model to simulate the path of adjustment to a general tax cut, we find that state dependence …

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 consists of a … distributional impact and a social effi ciency effect measured as the behavioural-induced change in tax revenue. Considering the …