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. …

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. …

Supporters of public disclosure of personal tax information point to its deterrent effect on tax evasion, but this … effect has not been empirically explored. Although Norway has a long tradition of public disclosure of tax filings, it took a … disclosure, as tax information was distributed widely through paper catalogues that were locally disseminated. We observe income …

This paper is published as Chapter 7 of Handbook of Microsimulation Modelling edited by Cathal O''Donoghue, and issued … detailed discussion in relation to the development of the field of labour supply focused microsimulation models and … for policy simulation in terms of producing and interpreting simulation outcomes, outlining an extensive literature of …

aging will likely involve higher tax burdens on the working population in the years to come. As housing is taxed leniently … in Norway, increased taxation of housing stands out as a way of killing several birds with one stone: it generates tax … would follow a reform are estimated using a simple user-cost model. I find that the housing tax increase would increase …

The elasticity of taxable income (ETI) is known to represent a summary measure of tax efficiency costs, which means … that further information about the behavioral components of the ETI is not required for its use in tax policy design … tax reform of 2006 for illustration, we discuss how four different responses relate to the overall ETI, given …

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

changing association between the two types of income. An application using tax record data from Norway shows that the …