Norway, we are able to attribute business income to personal owners as it accrues rather than when it is realized. This …Business income is important in the upper tail of the personal income distribution, but the extent to which it is … captured by measures of personal income varies substantially across tax regimes. Using linked individual and firm data from …

The dissertation elaborates on topics that are related to (i) intergenerational transfers of wealth and to (ii) how … government ideology and elections influence outcomes (income inequality and budget consolidation) and political processes (fiscal … government ideology and globalization were associated with top income shares in OECD countries. The fourth study shows that …

in wealth tax rates, estimating the causal effects of an unprecedented municipal wealth tax reform in Norway. We leverage … municipality in Norway to unilaterally reduce the municipal wealth tax rate since 1978. We document a significant 60% increase in …How do wealthy individuals respond to wealth tax reforms? We analyse behavioral responses to intensive margin variation …