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SKATT-Skatteøkonomi

A Systematic Evaluation of the 1992 Norwegian Tax Reform Hovedprosjekt Hovedprosjekt

Awarded: NOK 7.0 mill.

Project Number:

158143

Application Type:

Project Period:

2003 - 2007

Funding received from:

Subject Fields:

Partner countries:

The far-reaching Norwegian tax reform of 1992 was designed (i) to reduce tax-induced distortions and thereby increase the efficiency of the economy, (ii) to protect the distrbutional intent of the tax system against erosion due to tax arbitrage opportunit ies, and (iii) to simplify the tax process. It attemted to achieve these objectives by broadening the base of the corporation income tax and lowering its rate. In addition, it introduced a flat rate of 28% on capital income, while retaining a graduatede s tructure of taxes on personal income.This project focuses on the dual income, split system and is organized around the fundamental tension between the objectives of equity and efficiency, and would, if successful, help to clarify what the terms of the tra de.off are. The main pillars of the project centre around:1) The Norwegian Dual Incom Tax, Split System2) Distributional Implications of the Reform3) The Efficiency Cost of Taxation

Funding scheme:

SKATT-Skatteøkonomi

Thematic Areas and Topics

No thematic area or topic related to the project