Head of SKATTEFORSK - Senter for skatte- og adferdsforskning

Selected media coverage: The EconomistWashington Post, Bloomberg, Los Angeles Times, Frankfurter Allgemeine Zeitung, Aftenposten, SVT, DR, NRK P2, The Guardian, P4, Quartz, The IndependentVoxInvestopedia.

CV Annette Alstadsæter

 

Recent publications

Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter. (With Wojciech Kopczuk and Kjetil Telle ), International Tax and Public Finance, 2019, 26, 1291–1328. 

Tax Evasion and Inequality. (With Niels Johannesen and Gabriel Zucman), American Economic Review, 2019, 109(6), 2073-2103. [Appendix & data webpage].

Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality. (With Niels Johannesen and Gabriel Zucman), Journal of Public Economics, 2018, 162, 89-100. [Appendix & data webpage].

Tax incentives and non-compliance - Evidence from Swedish micro data. (With Martin Jacob),  Public Finance Review, 2018, 46(4), 609-634.

Patent Boxes Design, Patents Location and Local R&D. (With Salvador Barrios, Gaëtan Nicodeme, Agnieszka Skonieczna and Antonio Vezzani), Economic Policy, 2018, 33(93), 131–177. 

 

Work in progress

Tax Evasion and Tax Avoidance, with Niels Johannesen and Gabriel Zucman.

Collaborative tax evasion by employers and employees. Evidence from a randomized field experiment in Norway, with Marie Bjørneby and Kjetil Telle. CESifo Working Paper No. 7381, 2018.

Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway, with Martin Jacob, Wojciech Kopczuk and Kjetil Telle. NBER Working Paper No. 22888, 2016. 

 

Op-ed articles (full-text available here)

Skatteparadis angår oss alle. DN (2019);
Studentar lar seg ikkje dulte. DN (2019);
Bompengeparadokset. DN (2019); 
Heie eigedomsskatt! DN (2019); 
Misforstått dugnad. DN (2019); 
Ektefolk til karrieren skiller oss ad? DN (2018); 
Høgtflygande gebyr under radaren. DN (2018); 
Sukkeravgift og brysame tollgrenser. DN (2018);
Kva er eit skatteparadis? DN (2018); 
Tre triks mot skattetriksing. DN (2018); 
Ineffektive effektiviseringskutt. DN (2018); 
Tax evaders exposed: why the super-rich are even richer than we thought. (With Niels Johannesen and Gabriel Zucman). The Guardian (2017) 
Faktabaserte fake news?
DN (2017); 
Superrike skattesnytarar. DN (2017); 
Trump på skattejakt. DN (2017); 
Formueskattens fortreffelighet. DN (2017); 
Eit halvt oljefond – Årlig. (With Niels Johannesen) DN (2016); 
Utbytteskatt skjuler ulikhet. (With Kjetil Telle) DN (2016); 
Skatteparadis innan EU truar norsk FoU, DN (2015); 
Utbytteskatt bremsa investeringane, (With Martin Jacob.) DN (2015); 
Skattestödet till småföretag skapar inte fler riktiga jobb. (With Martin Jacob) Dagens Nyheter (2014);
Fråfall og taltull, DN (2014);   
3:12 reglarna har blivit för generösa. (With Martin Jacob) Balans (2012)
Nya företagsregler har ökat skatteplanering. (With Martin Jacob), Svenska Dagbladet (2012);   
Bør studentane betala for ei glede? Bergens Tidende (2013).

Annette Alstadsæter
  • Professor

Alstadsæter, Annette, Niels Johannesen, and Gabriel Zucman (2019): Tax Evasion and Inequality. American Economic Review, 109(6), 2073-2103. [Appendix & data webpage].

Alstadsæter, Annette, Wojciech Kopczuk, and Kjetil Telle (2019): Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter. International Tax and Public Finance, 26, 1291–1328. 

Alstadsæter, Annette, Niels Johannesen, and Gabriel Zucman (2018): Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality. Journal of Public Economics, 162, 89-100. [Appendix & data webpage].

Alstadsæter, Annette and Martin Jacob (2018): Tax incentives and non-compliance - Evidence from Swedish micro data. Public Finance Review 46(4), 609-634.

Alstadsæter, Annette, Salvador Barrios, Gaëtan Nicodeme, Agnieszka Skonieczna and Antonio Vezzani (2018): Patent Boxes Design, Patents Location and Local R&D. Economic Policy 33(93), 131–177.

Alstadsæter, Annette, Martin Jacob, and Roni Michaely (2017): Do dividend taxes affect corporate investment? Journal of Public Economics 151, 74-83.

Alstadsæter, Annette and Martin Jacob (2016): Who Participates in Tax Avoidance?-Evidence from Swedish micro data. Applied Economics 49(28), 2779-2796.

Alstadsæter, Annette and Martin Jacob (2016): Dividend taxes and income shifting, Scandinavian Journal of Economics 118(4), 693-717. 

Alstadsæter, Annette (2015): Hovedelementa i Scheel-utvalgets forslag til skattereform og meir om utbytteskattens investeringseffektar. Samfunnsøkonomen (2), 46-55.

Alstadsæter, Annette, Wojciech Kopczuk, and Kjetil Telle (2014): Are closely held firms tax shelters? In: Tax Policy and the Economy, volume 28, edt. By Jeffrey Brown, University of Chicago Press , 1-32.    

Alstadsæter, Annette, Martin Jacob and Altin Vejsiu (2014): 3:12 corporations in Sweden: Effects of the 2006 tax reform on investments, job creation, and business start-ups. Report to the Expert Group on Public Economics 2014:2,  Swedish Ministry of Finance. Fritzes, Stockholm. ISBN 978-91-38-24083-0.

Alstadsæter, Annette and Martin Jacob (2012): Income Shifting in Sweden. An empirical evaluation of the 3:12 rules, Report to the Expert Group on Public Economics 2012:4. Swedish Ministry of Finance. Fritzes, Stockholm.  ISBN 978-91-38-23749-6.                         

Alstadsæter, Annette (2011): Measuring the Consumption Value of Higher Education, CESifo Economic Studies, 57(3), 458-479.  

Thoresen, Thor Olav and Annette Alstadsæter (2010): Shifts in organizational form under a dual income tax system, FinanzArchiv/Public Finance Analysis, 66(4), 384-418.   

Alstadsæter, Annette and Knut Reidar Wangen (2010): Small corporations’ income shifting through ownership structure: A Norwegian case, Finnish Economic Papers, 23(2), 73–87.     

Alstadsæter, Annette and Erik Fjærli (2009): Neutral taxation of shareholder income? Corporate responses to an announced dividend tax, International Tax and Public Finance 16(4), 571-604.

Alstadsæter, Annette, Ann-Sofie Kolm and Birthe Larsen (2008): Money or Joy: The Choice of Educational Type, European Journal of Political Economy 24, 107-122. 

Alstadsæter, Annette (2007): The Achilles Heel of the Dual Income Tax. The Norwegian Case. Finnish Economic Papers 20(1), 1-18.

Alstadsæter, Annette (2003): Does the Tax System Encourage too Much Education? FinanzArchiv, 59(1), 27-48.

TÅRNBYGNING, T331, ÅS
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