Discussion papers

In this paper we use an advanced micro-simulation model to study the distributional effects of the reformed Norwegian pension system with a particular focus on gender equality.

The standard static labor supply model ignores that it takes time for individuals to adjust to a tax-benefit reform.

The Carnegie effect (Holtz-Eakin, Joualfaian and Rosen, 1993) refers to the idea that inherited wealth harms recipient’s work efforts, and possesses a key role in the discussion of taxation of intergenerational transfers.

Using Norwegian administrative data, we study how sizable lottery prizes affect household expenditure and savings.

The elasticity of taxable income (ETI) is known to represent a summary measure of tax efficiency costs, which means that further information about the behavioral components of the ETI is not required for its use in tax policy design.

This paper uses Norwegian census data on occupational associations among grandfathers, fathers and sons from 1865 to 2011 and finds significant grandparental influence throughout the period.

In this paper, I investigate the importance of taking account of technological changes by allowing for different kinds of common factors, both within and between industries.

Extensive tree planting on new areas has been suggested as a climate policy measure in Norway. This paper presents some preliminary calculations related to carbon dynamics of such a measure when the tree planting takes place on areas with relative young birch forests.

In seeking to understand inequality today, a great deal can be learned from history. However, there are few countries for which the long-run development of income inequality has been charted. Many countries have records of incomes, taxes and social support. This paper presents a new methodology constructing income inequality indices from such tabular data.

This paper studies the oil market effects of phasing out oil consumption subsidies in the transport sector.

A phenomenon observed in many labor markets is that the supply of labor appears to depend on business cycles. In other words, workers who are searching for work become “discouraged” under unfavorable business cycle conditions because they believe that their chances of finding an acceptable job are so small that the costs of searching for work outweigh the benefits from searching.

The replacement of custodial with non-custodial sanctions holds the potential to reduce recidivism as well as other costs associated with imprisonment.

This paper documents, for the first time, municipality- and occupation-level estimates of income inequality between individuals in a European country in the nineteenth century, using a combination of several detailed data sets for Norway in the late 1860s.

We analyse the behaviour of OPEC as a group for the period 1992 to 2015 by formulating a model that encompasses several of the alternatives discussed in the literature.

As union dissolution rates increase in most modern societies, a growing number of children are living in post-separation families.

In the Norwegian national accounts, as in many other countries, it is quite common to use information on depreciation rates and profiles based on studies from the US, Canada and the Netherlands due to a lack of national studies.

We study the interactions between fuel efficiency improvements in the transport sector and the oil market, where the efficiency improvements are policy-induced in certain regions of the world

In a co-fractional vector autoregressive (VAR) model two more parameters are estimated, compared to the traditional cointegrated VAR model.

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.

This study derives the optimal combination of consumer taxes and producer taxes when both spatial and intertemporal leakages from the free-riders are taken into account.