Analyses, articles and publications
Microsimulation models of the LOTTE system are key tools for tax policy-making in Norway and are extensively used in the budget process.
Taxation of capital income and wealth redistributes from the rich but may harm the Norwegian economy as business investments is distorted.
Taxation of capital income and wealth designed to redistribute from the rich may harm small open economies with a globalized capital market as investments are distorted.
We conduct the first-ever study of actual searches done in a public tax disclosure system, analyzing about one million searches done in 2014 and 2015 in Norway.
Over the past decade, the question of whether and how to tax household wealth has risen to the forefront of policy debates across the world.