Oppdragsgivers prosjektnr.: 280350/GE
Frisch prosjekt: 1191 - Den fallende sysselsettingsraten og dens tiltagende sosiale gradient
Saving Effects of a Real-Life Imperfectly Implemented Wealth Tax: Evidence from Norwegian Micro Data
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Forfattere:
Alstadsæter, Annette , Marie Bjørneby, Wojciech Kopczuk, Simen Markussen, Knut Røed
År:
2022
Referanse:
112: 63-67Sammendrag (engelsk)
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.
Prosjekt info:
Oppdragsgiver: Norges ForskninsgrådOppdragsgivers prosjektnr.: 280350/GE
Frisch prosjekt: 1191 - Den fallende sysselsettingsraten og dens tiltagende sosiale gradient
