This project utilizes rich Norwegian administrative micro data and innovative methods to analyze behavioral responses to taxes in various settings.
We will in particular analyze behavioral respones to the value added tax (VAT) and the wealth tax.
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.
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We are seeking a PhD candidate for a paid position related to the project Behavioral Responses to Taxes. Application deadline is March 1, 2019.
Publications:
Wojciech Kopczuk (2019): Discussion of Saez and Zucman "Progressive wealth taxation", Brookings Papers on Economic Activity.
Annette Alstadsæter, 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.
Wojciech Kopczuk (2019): Reflections on Taxation in Support of Redistributive Policies, prepared for Olivier Blanchard and Dani Rodrik (eds.), "Combating Inequality: Rethinking Policies to Reduce Inequality in Advanced Economies", MIT Press, forthcoming, December 2019.
Marie Bjørneby, Annette Alstadsæter, and Telle Kjetil (2018): Collusive Tax Evasion by Employers and Employees: Evidence from a Randomized Field Experiment in Norway. CESifo Working Paper Series No. 7381.
Popular science articles:
Gøril L. Andreassen: Innovasjon og økonomisk ulikhet henger sammen. Forskning.no, 9. november 2018.
Op-eds:
Annette Alstadsæter (2019): Bompengeparadokset. DN, 25. juni 2019.
Annette Alstadsæter (2019): Heia eigedomsskatt! DN, 30. april 2019.
Annette Alstadsæter (2018): Sukkeravgift og brysame tollgrenser. Dagens Næringsliv, 29. mai 2018.
In media:
Frykter nasjonal eiendomsskatt. NRK Radio Nyhetsmorgen (49-52), 8. juni 2020. Nyhetsmorgen tidspunkt 49-52.
Frykter regjeringen kan ty til nasjonal eiendomsskatt. NRK.no, 8. juni 2020.
Økokrim stiller spørsmål ved hvordan regjeringens nye nødhjelpspakke skal kontrolleres: – Når veldig mye penger skal ut i løpet av kort tid, er det i seg selv en stor risiko. Dagens Næringsliv, 3. april 2020.
Sanner vil ha kutt i formuesskatten. Finansavisen, 28. januar 2020.
Finansredaktør Terje Erikstad om DNs skattesaker: «Investeringsselskaper som sparekasser». Dagens Næringsliv, 19. desember 2019.
Politikerne laget en regel som sparte aksjeeiere for skatt. Så ble de svært overrasket over at så mange benyttet seg av den. Dagens Næringsliv, 18. desember 2019.
Professor Annette Alstadsæter: – Det er på tide å analysere hvor mye skatt de med mye kapital faktisk betaler. Dagens Næringsliv, 18. desember 2019.
De rikes skattefrie pengebinge. Dagens Næringsliv, 14. desember 2019.
Det statistikken ikke forteller oss om skatt og ulikhet. Dagens Næringsliv, 4. november 2019.
The Growing Debate Over Elizabeth Warren’s Wealth Tax. The New Yorker, 12. september 2019.
Skeptic of Elizabeth Warren's plan says 10 European countries scrapped wealth taxes. Politifact, 10. mai 2019.
For Democrats Aiming Taxes at the Superrich, ‘the Moment Belongs to the Bold’. The New York Times, 8. februar 2019.
Why Elizabeth Warren's Wealth Tax Would Work. The New Yorker. 31. januar 2019.
Course: BUS360 - Taxes, Inequality, and Sustainability I
Course: BUS361 - Taxes, Inequality, and Sustainability II
Mer om fagene her.
Gjesteforelesning «National tax and international competition: The digital economy from an owner’s perspective». March 11, 2020.
Gjesteforelesning «Uncovering Economic Crime and Shady Business». 15 January, 2020.
Dialogseminar med Nederlands finansdepartement. November 5, 2019
Call for Papers: Conference on the Value Added of Value-Added TaxesTime and place: May 9-10, 2019, Washington D.C. Submission Deadline: November 30.
Contact info
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