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The Achilles Heel of the Dual Income Tax. The Norwegian Case
Alstadsæter, Annette - 2006
The dual income tax provides the self-employed individual with large incentives to participate in tax minimizing income shifting. The present paper analyses the income shifting incentives under the Norwegian split model in the presence of technology risk, and it concludes that the widely held...
Persistent link: https://www.econbiz.de/10011968244
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Designing an electricity tax system in presence of international regulations and multiple public goals: An empirical assessment
Bjertnæs, Geir H.; Fæhn, Taran; Aasness, Jørgen - 2008
The European competition rules restrict governments' opportunity to differentiate terms of energy accessibility among firms and industries. This easily runs counter with regional and industrial goals of national energy policies. Norway levies a tax on use of electricity, but exempts main...
Persistent link: https://www.econbiz.de/10011968325
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Assessing income tax perturbations
Christiansen, Vidar; Jia, Zhiyang; Thoresen, Thor Olav - 2020
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...
Persistent link: https://www.econbiz.de/10012801093
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Corporate taxes, investment and the self-financing rate: The effect of location decisions and exports
Frankovic, Ivan; Tölö, Eero - 2021
In this paper, we study how lower corporate tax rates impact investment by including two novel channels into a DSGE model used for fiscal policy analysis in Norway. We capture both how foreign firms relocate and invest in the country when corporate taxes are reduced and how the inflow of FDI...
Persistent link: https://www.econbiz.de/10012801103
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Shifts in organizational form under a dual income tax system
Thoresen, Thor O.; Alstadsæter, Annette - 2008
Evidence of owners of small businesses engaging in tax motivated shifts in organizational form is scarce. The main reason is lack of micro data enabling us to track tax-payers' movements across organizational modes. By exploiting new panel data that combine information from several public...
Persistent link: https://www.econbiz.de/10011968299
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The welfare effects of housing taxation in a distorted economy: A general equilibrium analysis
Bye, Brita; Åvitsland, Turid - 2001
Efficient capital taxation has been one of the most important objectives for large tax reforms implemented in several … imposing a neutral system of housing taxation are analyzed by using an intertemporal disaggregated numerical model for the … Norwegian economy. The tax reform implies a substantial increase in the tax revenue from housing taxation, and the welfare …
Persistent link: https://www.econbiz.de/10011968076
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Labour Supply models
Aaberge, Rolf; Colombino, Ugo - 2015
welfare functions and labour supply functions, the chapter then identifies how to model socially optimal income taxation. …
Persistent link: https://www.econbiz.de/10011968577
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Structural Labour Supply Models and Microsimulation
Aaberge, Rolf; Colombino, Ugo - 2018
. Combining welfare functions and labour supply functions, the paper discusses how to model socially optimal income taxation. …
Persistent link: https://www.econbiz.de/10011968647
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Equality of Opportunity versus Equality of Outcome in Analysing Optimal Income Taxation Empirical Evidence based on Italian Data
Aaberge, Rolf; Colombino, Ugo; Roemer, John E. - 2001
(EOp) framework for analysing optimal income taxation. EOp optimal tax rules seek to equalise income differentials arising …
Persistent link: https://www.econbiz.de/10011968077
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Optimal Combinations of Income Tax and Subsidies for Education
Bjertnæs, Geir Haakon - 2001
Nielsen and Sørensen (1997) find that progressive taxation of labour income is optimal when capital income is taxed …
Persistent link: https://www.econbiz.de/10011968083