Head of SKATTEFORSK - Senter for skatte- og adferdsforskning.
My research has been covered by for instance The Economist, Washington Post, Bloomberg, Frankfurter Allgemeine Zeitung, Aftenposten, SVT, DR, NRK P2, Dagens Næringsliv, The Guardian. See here for updated media coverage.
Work in progress
KORONAKRISEN – Sysselsettingsutviklingen 2020. Med Bernt Bratsberg, Simen Markussen, Oddbjørn Raaum og Knut Røed
Tax Evasion and Tax Avoidance. With Ségal Le Guern Herry, Niels Johannesen, and Gabriel Zucman.
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.
Recent research papers
Collaborative tax evasion by employers and employees. Evidence from a randomized field experiment in Norway. With Marie Bjørneby and Kjetil Telle. Journal of Public Economics, forthcoming.
Norwegian and US policies alleviate business vulnerability due to the Covid-19 shock equally well, with Julie Brun Bjørkheim, Wojciech Kopczuk, and Andreas Økland. National Tax Journal, 2020, 73(3), 805–828.
The first weeks of the Corona crisis: Who got hit, when and why? Evidence from Norway, with Bernt Bratsberg, Gaute Eielsen, Wojciech Kopczuk, Simen Markussen, Oddbjørn Raaum, and Knut Røed. Covid Economics 2020, 15, 63-87.
Tax Evasion and Inequality. (With Niels Johannesen and Gabriel Zucman), American Economic Review, 2019, 109(6), 2073-2103. [Appendix & data webpage].
-
Publikasjoner
Collaborative tax evasion by employers and employees. Evidence from a randomized field experiment in Norway. With Marie Bjørneby and Kjetil Telle. Journal of Public Economics, forthcoming.
Norwegian and US policies alleviate business vulnerability due to the Covid-19 shock equally well, with Julie Brun Bjørkheim, Wojciech Kopczuk, and Andreas Økland. National Tax Journal, 2020, 73(3), 805–828.
Alstadsæter, Annette, Bernt Bratsberg, Gaute Eielsen, Wojciech Kopczuk, Simen Markussen, Oddbjørn Raaum, and Knut Røed (2020): The first weeks of the Corona crisis: Who got hit, when and why? Evidence from Norway. Covid Economics 15, 63-87, 2020.
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.
Op-ed articles
Vi må dele på rekninga for koronastøtta. DN (2021); Tellende tiltak må til. DN (2020); Postnummer trumfar karakterar. DN (2020); Krisetiltaka funkar. DN (2020); Fare for større sosiale forskjellar. DN (2020); Digitalisering gir nye muligheter i høgare utdanning. DN (2020); Vi treng ein ny skattereform. DN (2020); Hemmeleghald om skatte- paradis må bekjempes. DN (2019) Skatteparadis angår oss alle. DN (2019); Studentar lar seg ikkje dulte. DN (2019); Bompengeparadokset. DN (2019); Heia 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). -
Undervisning
BUS360 - Taxes, Inequality and Sustainability 1.
BUS361 - Taxes, Inequality and Sustainability 2. - Currently paused.
-
Forskning & prosjekt
Prosjekter
The long-term effects of the Covid-19 crisis and the policy measures.
What happened, why, and what were the effects of policy measures.
How much wealth is hidden in tax havens, who benefits, and what are the consequences?
Innovasjonsprosjektet tar i bruk stordata og maskinlæring for å utvikle digitale verktøy som skal forhindre feilaktig utbetaling av helserefusjoner, og dermed sikre mer effektiv ressursbruk.
This project utilizes rich Norwegian administrative micro data and innovative methods to analyze behavioral responses to taxes in various settings.
The main goal of this project is bringing businesses and individuals together and investigating how the ties between individuals and firms could potentially affect behavioral responses to taxes.
There is growing concern about the practicality of taxing capital in a globalized world. Half of the world's foreign direct investments are routed through offshore tax havens.
Forskningsområder
-
Annet & CV
PROFESSIONAL ACTIVITIES / COMMISSIONS OF TRUST
Founder and Head of Skatteforsk – Centre for Tax Research, NMBU, 2016 –Government appointed member of the Norwegian Rådgivende utvalg for finanspolitiske analyser, 2021 –
Government appointed member of the Swedish Fiscal Policy Council, 2020 –
Columnist in Dagens Næringsliv (DN), the main Norwegian business newspaper, 2017 –
Member of international jury of the doc.funds program of the Austrian Science Fund, 2020.
Government appointed member of the Norwegian Special Board of Appeal for Petroleum Taxation, 2015 – 2019.
Member of the committee to develop a new macro economic research program within the Research Council of Norway, 2018 – 2019.
Government appointed member of the Climate Committee for Fisheries (Klimautvalg for fiskeflåten), 2018 – 2019.
Board member of the Swedish Expert Group on Public Economics (ESO), 2017 – 2019.
Government appointed board member of Nordic Tax Research Council, 2009 – 2019.
Elected board member of the International Institute of Public Finance, 2017 – 2020.
Elected board member of School of Economics and Business at NMBU, 2016 – 2020.
Member of the Scientific Committee for the 2016 and 2017 annual Congresses of IIPF in Lake Tahoe, USA, and Tokyo, Japan.
Member of the Scientific Committee for the 2018, 2019, 2020 meetings of the Norwegian Association of Economists in Bergen, Tromsø, and Ås.
Board member of UNIFOR, a Norwegian foundation that manages assets close to 2 Billion NOK for underlying foundations and distributes grants for research purposes, 2008 – 2015.
Government appointed member of the Norwegian Business Tax Commission (Scheel-Utvalget), assessing the business taxation in an international context, 2013-2014.
Expert assignment for the European Commission on R&D tax incentives, 2014.
Expert witness on the taxation of closely held corporations in the Swedish Parliament, Sveriges Riksdag, 2012, 2013 and 2014.