Personal tax
Statistics
Analyses, articles and publications
Substitution and income effects of labor income taxation
The elasticity of taxable income (ETI) parameter is a key quantity in empirical analysis of tax policy and labor supply. We examine when a commonly applied class of ETI estimands can be used to learn about individuals’ ETI parameters and their (un)compensated elasticities of labor supply.
A practical framework for behavioral microsimulation using external evidence
When structural labor supply models are unavailable or impractical, the paper proposes a practical method for incorporating behavioral responses into static taxbenefit microsimulation models.
Comparison of secondary housing statistics
The housing report (Meld. St. 13) presented figures for secondary homes from both Statistics Norway (SSB) and Ambita.
The LOTTE system of tax microsimulation models
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 the rich and the cost of raising tax revenue
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.
Taxation of the rich and incentives for investments. The case of Norway
Taxation of capital income and wealth redistributes from the rich but may harm the Norwegian economy as business investments is distorted.
Public disclosure of tax information: Compliance tool or social network?
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.
A wealth tax at work
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.
Older analyses, articles and publications
for subtopic personal tax.