The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal … tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a … corporations' debt-equity ratios. The debt ratios drop sharply after the implementation of the reform. -- Neutral dividend tax …

Tax enforcement can be prohibitively costly when market transactions and participants are difficult to observe. Evasion … among market participants may reduce tax revenue and provide certain types of suppliers an undue competitive advantage … this paper, we show that an upper bound on pre-enforcement tax compliance can be obtained using market data on pre- and …

income tax framework. Contrary to the recommendation of the Review, our theoretical results imply that even if all goods … other than the good needed for working are separable from leisure, the optimal tax on these goods should not be uniform …. Instead, goods with larger expenditure elasticities should be discouraged relatively more by the tax system. If the government …

three most important issues in the field: (1) the evolution of the power to tax in (what are now) the mature constitutional … democracies; (2) the nature and determinants of modern tax structures; and (3) redistribution in pluralistic societies over …

This paper provides general and empirically implementable sufficient statistics formulas for optimal nonlinear tax … sources. We study unrestricted tax systems on income and savings (or other commodities), as well as simpler tax systems that … taxation in the U.S., and find that the optimal savings tax is positive and progressive. …

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 … complements tax audits. …

This paper explores the dynamic effects of trade liberalization on tax revenue using a worldwide panel dataset. Results … point to statistically significant negative effect of liberalization on (non- resource) tax revenues in the short term and … no significant effect in the medium term. Liberalization also alter the tax structure tilting revenues toward indirect …