0 projects

SKATT-Skatteøkonomi

12th Norwegian-German Seminar on Public Economics

The 12th Norwegian-German Seminar on Public Economics is another joint initiative of CESifo, NoCeT, and OFS, takes place in Munich, Germany, and brings together about 25 researchers (plus, if possible, some local non-presenting participants from the CESifo network in Munich). Traditionally, there...

Awarded: NOK 95,000

Project Period: 2021-2022

Location: Vestland

SKATT-Skatteøkonomi

11th Norwegian-German Seminar on Public Economics

The 11th Norwegian-German Seminar on Public Economics is another joint initiative of CESifo, NoCeT, and OFS, takes place in Munich, Germany, and brings together about 25 researchers plus some local non-presenting participants from the CESifo network in Munich. Traditionally, there are 10 to 12 pa...

Awarded: NOK 75,000

Project Period: 2019-2020

Location: Vestland

SKATT-Skatteøkonomi

New Evidence for the Debate on Wealth Taxation

Omtale av 5 papere: 1. Wealth Taxation and Household Saving: Evidence from Assessment Discontinuities in Norway a. Formuesskattens effekt på sparing står helt sentralt i vurderinger av denne type beskatning, og forventningen er at formuesskatt fører til redusert. Fra et teoretisk ståsted er ikk...

Awarded: NOK 3.0 mill.

Project Period: 2018-2022

Location: Oslo

SKATT-Skatteøkonomi

Optimal Taxation: A Modern Macroeconomic Approach

Grunnpilaren i den modern velferdsstaten er ulike former for overføringer og sosialforsikring, finansiert gjennom skattesystemet. Gjennom skatter og overføringer forsøker myndighetene å øke velferden gjennom redistribusjon og forsikring. Den optimale utformingen av velferdsstaten er imidlertid fo...

Awarded: NOK 2.0 mill.

Project Period: 2018-2021

Location: Oslo

SKATT-Skatteøkonomi

FISH TAX: Resource rent and taxation in the Norwegian Fisheries and Aquaculture industries

I dette prosjektet analyserer vi om det er en lønnsomhet i havbruk og fiskerier som er høyere enn det som er normalt i næringslivet, også kalt økonomisk rente. Vi undersøker hva som er årsakene til dette og hva dette kan bety for skattlegging. Dersom produksjonen utelukkende benytter reproduserba...

Awarded: NOK 2.0 mill.

Project Period: 2018-2021

Location: Rogaland

SKATT-Skatteøkonomi

Behavioral responses to taxes

Dette prosjektet bidrar med ny innsikt til de internasjonale og nasjonale debattene om hvordan skatt og støtteordninger påverkar aktørenes atferd, både når det gjeld lovlig og ulovlig skattetilpasning, også i relasjon til ulikhet. Norge et av få land med formuesskatt, og formuesskatt er nå i ...

Awarded: NOK 3.0 mill.

Project Period: 2018-2022

Location: Viken

SKATT-Skatteøkonomi

Oslo Fiscal Studies - A Centre for Empirical Research in Public Finance

OFS har bidratt til å styrke undervisning og forskning i offentlig økonomi ved Økonomisk Institutt. Instituttet tilbyr nå årlig to populære masterkurs i offentlig økonomi. Høsten 2021 er det 47studenter som har registrert seg for kurset Empirical Public Economics. Det er også mange studenter so...

Awarded: NOK 17.5 mill.

Project Period: 2017-2022

Location: Oslo

SKATT-Skatteøkonomi

Norwegian Center for Taxation

Det har vært stor aktivitet på Senter for skatteforskning (Norwegian Centre of Taxation (NoCeT) i perioden 01.10.2020-30.09.2021. Vi har i løpet av denne rapporteringsperioden publisert 24 artikler i tidsskrifter med konsulent-tjeneste (mot 17 i forrige rapporteringsperiode); publisert 4 ka...

Awarded: NOK 17.5 mill.

Project Period: 2017-2025

Location: Vestland

SKATT-Skatteøkonomi

The Payroll Tax as a Backstop for the Corporate Income Tax

De fleste land har tradisjonelt sett benyttet selskapsskatt til å skattlegge kapitalinntekt. Et uheldig aspekt ved selskapsskatten er at multinasjonale selskaper kan unngå beskatning, ved å overføre overskudd til datterselskaper i andre land som har lavere bedriftsbeskatning. Slik overføring av o...

Awarded: NOK 2.8 mill.

Project Period: 2014-2018

Location: Vestland

SKATT-Skatteøkonomi

Interactions Between Closely-Held Firms and Their Owners -Evidence from administrative data and a randomized field experiment

Forsking på korleis skattepolitikk påverkar selskap er stort sett gjort på store, børsnoterte selskap, der det er eit skilje mellom eigarar og leiarar. Dette trass i at majoriteten av selskap er små og mellomstore. Målet for dette prosjektet er å sjå på selskap og eigarar i samanheng og under...

Awarded: NOK 3.3 mill.

Project Period: 2014-2018

Location: Viken

SKATT-Skatteøkonomi

Evaluating the design of the tax system

Artikkelen "US versus Sweden" (Discussion Paper No. 761, Statistisk sentralbyrå) sammenligner og analyser effekter på arbeidstilbud, inntektsfordeling, skatt og regjeringens budsjett av å innføre hhv den amerikanske og svenske modellen for jobskattefradra g. Analysen, som er basert på data for en...

Awarded: NOK 2.8 mill.

Project Period: 2012-2015

Location: Oslo

SKATT-Skatteøkonomi

After the evaluation of the 2006 tax reform - missing pieces, unresolved issues and reassessments

First, we suggest assessing the new schedule's effect on macroeconomic stability. The idea is that when households experience shocks to their gross income, a progressive tax system acts as a buffer to disposable income. If there is incomplete consumption insurance the change in income will affec...

Awarded: NOK 2.3 mill.

Project Period: 2012-2015

Location: Oslo

SKATT-Skatteøkonomi

Oslo Fiscal Studies - a Centre for Public Economics

Hovedformålet til Oslo Fiscal Studies (OFS) er å øke omfanget og kvaliteten av utdanning og forskning i offentlig økonomi og skatteøkonomi spesielt. Undervisningen er styrket på alle nivåer. I masterprogrammet er antall avlagte studiepoeng og masteroppgaver i offentlig økonomi 2-3 ganger så høyt ...

Awarded: NOK 16.0 mill.

Project Period: 2012-2017

Location: Oslo

SKATT-Skatteøkonomi

Norwegian Center for Taxation (NoCeT)

Ikke relevant

Awarded: NOK 16.0 mill.

Project Period: 2012-2018

Location: Vestland

SKATT-Skatteøkonomi

Social Interactions and Tax Avoidance

Når skatteytarar deltar i lovlig skatteomgåing og/eller ulovleg skatteunndraging fører det til at staten taper skatteinntekter. Vi prøver å finna forklaringar på kvifor to ellers like individ ser ut til å ta ulike valg når det gjeld deltaking i skattetilpassing. Innsikten frå forskninga vår g...

Awarded: NOK 5.0 mill.

Project Period: 2012-2016

Location: Oslo

SKATT-Skatteøkonomi

Skatt og arbeidstilbud fra husholdninger

It is a well-established fact that econometrician do not wth certainty the preferences of households. Thus to the econometrician the preferences are random and probabilites can be derived to describe the behavior of the agents. This has been done by sever al reasearchers over the last two decades...

Awarded: NOK 1.0 mill.

Project Period: 2010-2011

Location: Oslo

SKATT-Skatteøkonomi

Dividend taxation and the timing of dividends for closely held firms

In 2006, Norway implemented a tax reform that implies that previously tax-exempt dividends now are taxed at a flat rate of 28 percent. Similar to portfolio investors, owners of closely held corporations can withdraw a tax-exempt amount of dividends (and c apital gains), the so-called Rate-of-Retu...

Awarded: NOK 1.2 mill.

Project Period: 2010-2011

Location: Oslo

SKATT-Skatteøkonomi

Tax avoidance and ownership structure: Evidence from Norway

The Shareholder income tax was introduced in 2006, but until now there has been little empirical evaluation of the effect of this in theory neutral tax on the behaviour of owners and firms. We provide an evaluation of the effects of the Shareholder income tax in two particular dimensions: the ef...

Awarded: NOK 0.55 mill.

Project Period: 2010-2011

Location: Oslo

SKATT-Skatteøkonomi

Corporate and Capital Taxation

The primary aim of this project is to study tax reform in an open economy and by doing so add knowledge to the evaluation process of the 2006 Norwegian tax reform. The first part of the project will address tax reform issues in the Norwegian economy and r elate them to the international debate of...

Awarded: NOK 1.0 mill.

Project Period: 2010-2011

Location: Vestland

SKATT-Skatteøkonomi

Timing of behavioural effects of tax changes. Interpretations and comparisons of results from microsimulation models and panel data approach

Individual behavioural response of taxation is at the heart of public policy. This is reflected in the economic literature by a large number of articles presenting evidence on how taxes influence individual behaviour. At the Research Department of Statist ics Norway, the importance of this policy...

Awarded: NOK 0.73 mill.

Project Period: 2010-2011

Location: Oslo

SKATT-Skatteøkonomi

Taxation of Capital Gains in the Housing Market

Analyze the role played by capital gains in the formation of house prices and how taxation of such gains may reduce the volatility of prices, stabilize the housing market, and generate revenue. Construct a theoretical apparatus with two types of buyers, f irst-time and nth time, and examine diffe...

Awarded: NOK 0.81 mill.

Project Period: 2010-2011

Location: Oslo

SKATT-Skatteøkonomi

Empirically based optimal taxation of labour income in the dual income tax system

1. Build a structural random utility labour supply model using relatively new Norwegian data. 2. Find the optimal rate structure on labour income taxation, conditional on welfare functions, and conditional on the capital tax rate, within a realistic clas s of tax systems that contains an approxi...

Awarded: NOK 0.50 mill.

Project Period: 2008-2010

Location: Oslo

SKATT-Skatteøkonomi

Housing and the Macroeconomy: What Role for Taxation?

We establish a full hedonic house price model for Norway and employ the model to impute the implicit income/consumption-stream owner-occupiers receive from their homes. and utilize the imputations to establish an overview of the full tax base in Norway, i ncluding labor income, capital income, an...

Awarded: NOK 1.0 mill.

Project Period: 2008-2009

Location: Oslo

SKATT-Skatteøkonomi

Relevation of tax evasion by random audits, Main Project, Part 2

Various methods used in different countries to estimate the overall magnitude of tax evasion have produced widely diverging results, both within and between countries. The idea of the present study is that random audits by experienced auditors will produc e a rather well-founded basis for estimat...

Awarded: NOK 0.50 mill.

Project Period: 2008-2009

Location: Oslo

SKATT-Skatteøkonomi

Corporate and Capital Taxation

The aim of this project is to undertake theoretical and empirical research on capital taxation. The research group wants to undertake studies along two dimensions. A set of theoretical studies aims at solving some puzzles in international capital taxati on that are not in line with the tax comp...

Awarded: NOK 2.0 mill.

Project Period: 2008-2010

Location: Vestland

SKATT-Skatteøkonomi

Cross-national comparisons of redistributional effects: tax progressivity in Norway in an international perspective

The implications of using different measures of tax progressivity have, however, not been sufficiently addressed. In this project we intend to explore the implications of using different measures of tax progressivity by ranking various countries in terms of redistributive effects. Lambert and Tho...

Awarded: NOK 0.75 mill.

Project Period: 2008-2009

Location: Oslo

SKATT-Skatteøkonomi

Tax reform 2006 and individual behavioural responses

One fruitful and much used approach to assess the effect of tax reforms is to calculate the elasticity of taxable income sometimes labelled as the new tax responsiveness literature. Early contributions to this literature are the work conducted by Lindsey (1987) and Feldstein (1995). More recent c...

Awarded: NOK 1.1 mill.

Project Period: 2008-2010

Location: Oslo

SKATT-Skatteøkonomi

Consequences of taxation on corporate financial structure and real investments: Empirical analyses

A prominent advantage of the 2006 tax reform is its neutrality with respect to marginal investment decisions, regardless of the preferred choice of financing, combined with a rather high average tax rate caused by double taxation. The investment neutralit y property is due to two features of the ...

Awarded: NOK 2.3 mill.

Project Period: 2008-2010

Location: Oslo

SKATT-Skatteøkonomi

An empirical analysis of cross-border income shifting among small and medium sized companies.(Videreføring av 179809/S20)

MNCs may take advantage of international differences in tax rates in order to maximize their global after tax return. This can be done by transfer price manipulations or financing decisions. Empirical evidence (primarily based on US data) suggest that MNC s are involved in such tax planning activ...

Awarded: NOK 0.70 mill.

Project Period: 2008-2010

Location: Oslo

SKATT-Skatteøkonomi

Income dynamics and tax progressivity

This project discusses important issues when interpreting recent developments in Norwegian income distributions and income inequality: If increased income inequality over time is associated with increased income mobility, it is possible that income inequ ality measured over several years has fal...

Awarded: NOK 0.25 mill.

Project Period: 2007-2009

Location: Oslo