Arbeitspapier

Assessing income tax perturbations

to related objects

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.

Language: Englisch

Bibliographic citation: Series: Discussion Papers ; No. 945

Classification: Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes

Subject: income tax
tax reform
tax perturbation
inequality aversion

Event: Geistige Schöpfung

(who): Christiansen, Vidar
Jia, Zhiyang
Thoresen, Thor Olav

Event: Veröffentlichung

(who): Statistics Norway, Research Department

(where): Oslo

(when): 2020

Handle: http://hdl.handle.net/10419/249135

Last update: 10.03.2025, 11:44 AM CET

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Object type

Arbeitspapier

Associated

Christiansen, Vidar
Jia, Zhiyang
Thoresen, Thor Olav
Statistics Norway, Research Department

Time of origin

2020

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