Arbeitspapier
Assessing income tax perturbations
We present a scheme for analysing income tax perturbations, applied to a real Norwegian tax reform during 2016 - 2018. The framework decomposes the reform into a structural reform part and a tax level effect. The former consists of a distributional impact and a social effi ciency effect measured as the behavioural-induced change in tax revenue. Considering the overall welfare effect conditional on inequality aversion, we back out the pivotal value of the decision makers' inequality aversion, according to which unfavourable redistributional effects exactly cancel out a social efficiency enhancement.
- Sprache
-
Englisch
- Erschienen in
-
Series: Discussion Papers ; No. 945
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
- Thema
-
income tax
tax reform
tax perturbation
inequality aversion
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Christiansen, Vidar
Jia, Zhiyang
Thoresen, Thor Olav
- Ereignis
-
Veröffentlichung
- (wer)
-
Statistics Norway, Research Department
- (wo)
-
Oslo
- (wann)
-
2020
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Christiansen, Vidar
- Jia, Zhiyang
- Thoresen, Thor Olav
- Statistics Norway, Research Department
Entstanden
- 2020
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