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

Tildelt: kr 2,3 mill.





2012 - 2015

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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 affect consumption and welfare. In this sense progressive taxation can act as social insurance and be welfare enhancing. We suggest assessing the economic stability of the post-2006 tax system using new imputed consumpt ion data. Second, we discuss the distributional effect of the wealth tax. This is often discussed with reference to the distribution of income in one single year. However, the focus on annual income in is questionable when the wealth tax base is heavily i nfluenced by life-cycle adjustments. We wish to establish a data set that links parents and children, and uses information about incomes over a longer time period to discuss distributional and behavioural effects of wealth taxation.

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