Analyses, articles and publications
Escape clauses, where small firms are exempt from particular tax rules, is a crucial feature of a number of corporate tax schemes, but creates incentives to avoid taxation by manipulating the measures that determine inclusion.
In 2006, Norway enacted a major tax reform that harmonized the tax rates between labor and capital income and introduced the dividends tax.
Reliable data on wealth and assets are central to official statistics, research and public agencies as tax base for the wealth tax. Norway is among few countries in the OECD who levy a wealth tax, where the tax base is market value of all assets.
Norway enacted multiple tax reforms in the period 2004-2018.