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Bjertnæs, Geir H. - 2020

This study calculates efficient taxes on gasoline and road use designed to combat driving related externalities when motorists avoid taxes due to an excessive economic driving-style. The efficient tax on gasoline is reduced below the Pigouvian rate due to such avoidance. The current US tax rate...

Persistent link: https://www.econbiz.de/10012844204

Healthy Climate, Healthy Bodies : Optimal Fuel Taxation and Physical Activity

den Bijgaart, Inge van; Klenert, David; Mattauch, Linus; … - 2021

Transport has significant externalities including carbon emissions and air pollution. Public health research has identified additional social gains from active travel, due to health benefits of physical exercise. Per mile, these benefits greatly exceed the external costs from car use. We...

Persistent link: https://www.econbiz.de/10013314801

Estimating Pass-Through Rates for the 2022 Tax Reduction on Fuel Prices in Germany

Dovern, Jonas; Frank, Johannes; Glas, Alexander; … - 2022

We analyze the effectiveness of the German tax reduction on fuel prices (‘Tankrabatt’) that was introduced for three months, starting on 1 June 2022. Using the synthetic control method to compare actual prices of gasoline and diesel to those in a counterfactual situation without the tax...

Persistent link: https://www.econbiz.de/10014244339

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

Regulation and Pricing of Pharmaceuticals : Reference Pricing or Price Cap Regulation?

Brekke, Kurt Richard; Grasdal, Astrid; Holmas, Tor Helge - 2021

experiment from Norway, which in 2003 introduced a reference price (RP) system called "index pricing" for a sub-sample of off …

Persistent link: https://www.econbiz.de/10013316907

Does Reference Pricing Drive Out Generic Competition in Pharmaceutical Markets? Evidence from a Policy Reform

Brekke, Kurt Richard; Canta, Chiara; Straume, Odd Rune - 2022

counter- vailing effects, we exploit a policy reform in Norway with a gradual implementation of reference pricing across …

Persistent link: https://www.econbiz.de/10014080046