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SKATT-Skatteøkonomi

An Empirical Evaluation of the Norwegian 2006 Tax Reform

Awarded: NOK 0.40 mill.

Project Manager:

Project Number:

180063

Application Type:

Project Period:

2007 - 2009

Funding received from:

Location:

Subject Fields:

The 2006 tax reform can be expected to have a wide range of consequences for both firms and personal tax payers. Since several important data sources have a time lag, we will start with preliminary studies that will serve as preparations to a more complet e evaluation when more data are available. Some of these preliminary analyses can be regarded as a continuation of our ongoing projects. The project plan consists of two partly overlapping parts. The first part is concerned with dividend behavior of corp orations. We are for instance going to compare the responses to the dividend tax in 2000 to the responses to the 2006 reform. In the second part we will study tax base erosion, a phenomenon that typically appears after tax reforms.

Funding scheme:

SKATT-Skatteøkonomi