Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/192630 
Erscheinungsjahr: 
2011
Schriftenreihe/Nr.: 
Discussion Papers No. 648
Verlag: 
Statistics Norway, Research Department, Oslo
Zusammenfassung: 
An evaluation strategy is presented for answering the question is the tax schedule more redistributive after a reform than prior to a reform? The proposed procedure builds upon addressing measures of tax redistribution, utilizing micro data from periods before and after the reform. Tax redistributional effects are measured in terms of a "common base" approach, which means that a benchmark is established to identify how the "redistributional efforts" of policy-makers develop over time. When applying this method for evaluation of the 2006 Norwegian tax reform, the results suggest that the modification of the dual income tax system of the 2006 reform has improved the redistributional effect of the schedule. This conclusion is qualified by addressing measurement challenges brought up by the
Schlagwörter: 
Redistributional effects
Income tax
Measurement problems
Common base
JEL: 
D31
D63
H24
Dokumentart: 
Working Paper

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