The VAT is one of the main sources of revenue for many countries, but it also is provides opportunities for fraud. EU estimates that export related VAT fraud led to 50 Billion Euro in lost tax revenue for EU in 2014. In spite of this, little research has been done on VAT and tax evasion in developed countries. We will study issues of tax fraud driven by rate differentials and export exemptions that have not been studied in the academic literature before.

Norway is one of the very few countries that imposes an annual wealth tax, and it was one of the main topics in the public debate leading up to the 2017 election. However, very little empirical research is done on the wealth tax, and the debate is mostly based on anecdotes and beliefs, rather than facts. We aim at shedding light at the impacts of the wealth tax design on wealth distribution.