Head of SKATTEFORSK - Senter for skatte- og adferdsforskning.
Selected media coverage: The Economist, Washington Post, Bloomberg, Los Angeles Times, Frankfurter Allgemeine Zeitung, Aftenposten, SVT, DR, NRK P2, The Guardian, P4, Quartz, The Independent, Vox, Investopedia.
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.
Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter, with Wojciech Kopczuk and Kjetil Telle. NBER Working Paper No. 25191. SSB Discussion Paper No. 886.
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, November 2016. Invited resubmission: Journal of the European Economic Association.
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Publikasjoner
Alstadsæter, Annette, Niels Johannesen, and Gabriel Zucman: Tax Evasion and Inequality. American Economic Review, forthcoming.
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.
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.
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Forskning & prosjekt
Prosjekter
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