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Mengel, Friederike - 2019

This paper provides new evidence on gender bias in teaching evaluations. We exploit a quasi-experimental dataset of 19,952 student evaluations of university faculty in a context where students are randomly allocated to female or male instructors. Despite the fact that neither students' grades...

Persistent link: https://www.econbiz.de/10012892308

Taxing Our Wealth

Scheuer, Florian; Slemrod, Joel - 2021

This paper evaluates proposals for an annual wealth tax. While a dozen OECD countries levied wealth taxes in the recent past, now only three retain them, with only Switzerland raising a comparable fraction of revenue as recent proposals for a US wealth tax. Studies of these taxes sometimes, but...

Persistent link: https://www.econbiz.de/10013314892

Collusive Tax Evasion by Employers and Employees : Evidence from a Randomized Field Experiment in Norway

Bjørneby, Marie - 2019

Third-party reporting and employers’ tax withholding are powerful compliance mechanisms, as long as the employer and employee do not collude to evade. Using data from randomly assigned on-site audits among 2,462 Norwegian firms, we provide evidence of collusive tax evasion. We find that firms...

Persistent link: https://www.econbiz.de/10012892201

Investments on the Norwegian Continental Shelf - an Empirical Analysis

Smarzynska Javorcik, Beata - 2019

Investments in oil and gas fields are regressed against variables on panel field-data from the start of oil and gas production on the Norwegian continental shelf in 1968 until 2016. Two alternative models track the observed investments aggregated across fields from 1970 until 2016 relatively...

Persistent link: https://www.econbiz.de/10012892216

Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway

Hebous, Shafik - 2020

The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic responses of compliant and noncompliant audited...

Persistent link: https://www.econbiz.de/10012825880

The Norwegian Pension Reform in 2011 : The Long Term Impact on Take-Up of Pension and Labor Supply

Hernæs, Erik - 2019

We investigate the impact on pension take-up and labour supply of a broad Norwegian pension reform. Focussing on the long term impact, we use a structural discrete choice model estimated on data for first groups to become eligible for the new pension, accounting for the opportunity cost of...

Persistent link: https://www.econbiz.de/10012866558

Emission Targets and Coalition Options for a Small, Ambitious Country : An Analysis of Welfare Costs and Distributional Impacts for Norway

Yonezawa, Hidemichi; Faehn, Taran - 2021

domestic income groups. Our example is the EU 2030 policies and Norway’s linking to it. In spite of theoretical ambiguity, the … findings suggest that the tighter the links with the EU, the lower the abatement costs for Norway. The distributional profile … cap-and-trade system without linking to the EU is the least cost-effective option for Norway but also the most progressive …

Persistent link: https://www.econbiz.de/10013246915