Oppdragsgivers prosjektnr.: 280350/GE
Frisch prosjekt: 1191 - The decline in employment and the rise of its social gradient
Saving Effects of a Real-Life Imperfectly Implemented Wealth Tax: Evidence from Norwegian Micro Data
Link to article:
Authors:
Alstadsæter, Annette , Marie Bjørneby, Wojciech Kopczuk, Simen Markussen, Knut Røed
Year:
2022
Reference:
112: 63-67Summary
Countries that implement wealth taxes make many practical compromises regarding relative treatment and approach to valuation of different categories of assets in order to ease assessment and liquidity difficulties with this form of taxation. Relying on Norwegian variation in tax and base rules, we illustrate the resulting complexity and evaluate the effect of taxation on saving and portfolio composition. Our results highlight the sensitivity of the strength of response to the base definition.
Project:
Oppdragsgiver: Norges ForskninsgrådOppdragsgivers prosjektnr.: 280350/GE
Frisch prosjekt: 1191 - The decline in employment and the rise of its social gradient
