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
Who benefits from tax havens? With Julie Brun Bjørkheim, Ronald B. Davies, and Johannes Scheuerer.
Wealth tax and saving. With Marie Bjørneby, Wojciech Kopczuk, Simen Markussen, and Knut Røed.
Capital Flight. With Ségal Le Guern Herry, Niels Johannesen, and Gabriel Zucman.
Tax Evasion and Tax Avoidance. With Ségal Le Guern Herry, 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.
Recent research papers
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].
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.
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Publikasjoner
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). -
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