Discussion Papers no. 648

With an application to the 2006 Norwegian tax reform

Evaluating the redistributional effects of tax policy changes

Publisert:

Åpne og les publikasjonen i PDF (32 sider)

An evaluation strategy is presented for answering the question is the tax schedule more redistributive after a reform than prior to a reform? The proposed procedure builds upon addressing measures of tax redistribution, utilizing micro data from periods before and after the reform. Tax redistributional effects are measured in terms of a “common base” approach, which means that a benchmark is established to identify how the “redistributional efforts” of policy-makers develop over time. When applying this method for evaluation of the 2006 Norwegian tax reform, the results suggest that the modification of the dual income tax system of the 2006 reform has improved the redistributional effect of the schedule. This conclusion is qualified by addressing measurement challenges brought up by the

Om publikasjonen

Tittel

Evaluating the redistributional effects of tax policy changes. With an application to the 2006 Norwegian tax reform

Ansvarlige

Thor Olav Thoresen, Erlend Eide Bø, Erik Fjærli, Elin Halvorsen

Serie og -nummer

Discussion Papers no. 648

Utgiver

Statistics Norway

Emne

Discussion Papers

ISSN

1892-753X

Antall sider

32

Målform

Engelsk

Om Discussion Papers

Discussion papers comprise research papers intended for international journals and books. A preprint of a Discussion Paper may be longer and more elaborate than a standard journal article as it may include intermediate calculations, background material etc.

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