61 projects

Date from new to old

SKATT-Skatteøkonomi

Lofoten International Symposium on Inequality and Taxation

The workshop “Lofoten International Symposium on Inequality and Taxation” will focus upon one of the currently most debated fields in taxation and economic policy: whether and how we should tax wealth in addition to the already in place global taxation of incomes. The Norwegian wealth tax experie...

Awarded: NOK 75,000

Project Period: 2023-2024

Location: Trøndelag - Trööndelage

SAMFUNN-SAMFUNN

Skatteforsk - Centre for tax research

Challenges related to the design and implementation of tax policy are far more than academic questions in today’s world. Concerns about tax evasion by firms and individuals generate major headlines across the globe. In times of high inequality, unfair tax systems can undermine tax morale and erod...

Awarded: NOK 30.0 mill.

Project Period: 2023-2027

Location: Akershus

SAMFUNN-SAMFUNN

Norwegian Fiscal Studies - A Centre for Research in Public Finance

The Norwegian state collects almost half of the national income in taxes. The design of the tax system therefore matters tremendously for the utilization and distribution of economic resources. Although there exists no consensus of what constitutes a good or optimal tax system, three dimensions ...

Awarded: NOK 30.0 mill.

Project Period: 2023-2027

Location: Oslo - Oslove

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

Review of 5 papers 1. Wealth Taxation and Household Saving: Evidence from Assessment Discontinuities in Norway a. We use a quasi-experiment in Norway to examine how households respond to capital taxation. The introduction of a new wealth assessment methodology in 2010 led to geographic disconti...

Awarded: NOK 3.0 mill.

Project Period: 2018-2022

Location: Oslo - Oslove

SKATT-Skatteøkonomi

Optimal Taxation: A Modern Macroeconomic Approach

The back-bone of the modern welfare state is various forms of transfers and social insurance, financed by taxation. Through the tax and transfer system, the government seeks to improve welfare through redistribution and insurance. The optimal design of such policies is, however, still heavily deb...

Awarded: NOK 2.0 mill.

Project Period: 2018-2021

Location: Oslo - Oslove

SKATT-Skatteøkonomi

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

In this project, we analyze if there is a profitability in aquaculture and fisheries that is higher than what is normal in the business sector, also called economic rent. We investigate what may be the causes of this and what this may imply for taxation. If production only uses reproducible input...

Awarded: NOK 2.0 mill.

Project Period: 2018-2021

Location: Rogaland

SKATT-Skatteøkonomi

Behavioral responses to taxes

This project provides new insights for the international and national debates on how taxes and public support schemes (negative taxes) affect agents' tax avoidance and tax evasion behavior, also in relation to inequality. Norway is one of the very few countries that imposes an annual wealth ta...

Awarded: NOK 3.0 mill.

Project Period: 2018-2022

Location: Akershus

SAMFUNN-SAMFUNN

Norwegian Center for Taxation

The Norwegian Center for Taxation (NoCeT) was established in 2013 and received renewed financing in 2017. The centre has maintained a high level of activity throughout the entire project period. The center's members have taught a number of courses at the bachelor's and master's levels. These cour...

Awarded: NOK 17.5 mill.

Project Period: 2017-2025

Location: Vestland

SKATT-Skatteøkonomi

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

OFS has had a major impact on teaching and research in public finance at the Department of Economics, UiO. The institute now offers two popular master's courses in public economics each year. In autumn 2022, there are 29 students enrolled in the Empirical Public Economics course. In the spring, w...

Awarded: NOK 17.5 mill.

Project Period: 2017-2022

Location: Oslo - Oslove

SKATT-Skatteøkonomi

The Payroll Tax as a Backstop for the Corporate Income Tax

Traditionally, most countries use the corporate tax as a means to tax capital income. A worrisome aspect of the corporate tax is that multinationals can avoid the tax by shifting profits to affiliates in jurisdictions with a lower corporate tax rate. This profit shifting leads to tax competition ...

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

Most tax research on firms is conducted on large corporations with separation between ownership and management. However, the majority of firms are small and medium sized and often owner-managed. For such firms, the owner decides on firm behavior to maximize his private level utility. The main...

Awarded: NOK 3.3 mill.

Project Period: 2014-2018

Location: Akershus

SKATT-Skatteøkonomi

Evaluating the design of the tax system

Awarded: NOK 2.8 mill.

Project Period: 2012-2015

Location: Oslo - Oslove

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 - Oslove

SKATT-Skatteøkonomi

Oslo Fiscal Studies - a Centre for Public Economics

See Norwegian version.

Awarded: NOK 16.0 mill.

Project Period: 2012-2017

Location: Oslo - Oslove

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

Awarded: NOK 5.0 mill.

Project Period: 2012-2016

Location: Oslo - Oslove

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 - Oslove

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 - Oslove

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 - Oslove

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 - Oslove

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 - Oslove

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 - Oslove

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 - Oslove

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 - Oslove

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

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 - Oslove

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 - Oslove

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