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Annette Alstadsæter
(Annette Alstadsaeter)

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality," NBER Working Papers 23805, National Bureau of Economic Research, Inc.

    Mentioned in:

    1. Bitcoin and Fundamentals
      by Steve Cecchetti and Kim Schoenholtz in Money, Banking and Financial Markets on 2017-12-04 18:12:34

Wikipedia or ReplicationWiki mentions

(Only mentions on Wikipedia that link back to a page on a RePEc service)
  1. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019. "Tax Evasion and Inequality," American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.

    Mentioned in:

    1. Tax Evasion and Inequality (AER 2019) in ReplicationWiki ()

Working papers

  1. Annette Alstadsæter & Julie Brun Bjørkheim & Ronald B. Davies & Johannes Scheuerer, 2022. "Pennies from Haven: Wages and Profit Shifting," CESifo Working Paper Series 9590, CESifo.

    Cited by:

    1. Katarzyna Bilicka & Evgeniya Dubinina & Petr Jansky, 2023. "Fiscal Consequences of Corporate Tax Avoidance," Working Papers IES 2023/13, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised May 2023.

  2. Annette Alstadsæter & Marie Bjørneby & Wojciech Kopczuk & Simen Markussen & Knut Røed, 2022. "Saving Effects of a Real-Life Imperfectly Implemented Net Wealth Tax: Evidence from Norwegian Micro Data," NBER Working Papers 30031, National Bureau of Economic Research, Inc.

    Cited by:

    1. Roberto Iacono & Bard Smedsvik, 2023. "Behavioral responses to wealth taxation: evidence from a Norwegian reform," Working Papers halshs-04423923, HAL.

  3. Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland, 2020. "Norwegian and US Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well," NBER Working Papers 27637, National Bureau of Economic Research, Inc.

    Cited by:

    1. Oikonomou, Myrto & Pierri, Nicola & Timmer, Yannick, 2023. "IT shields: Technology adoption and economic resilience during the COVID-19 pandemic," Labour Economics, Elsevier, vol. 81(C).
    2. Glenn Hubbard & Michael R. Strain, 2020. "Has the Paycheck Protection Program Succeeded?," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 51(3 (Fall)), pages 335-390.
    3. Didier Brandao,Tatiana & Huneeus,Federico & Larrain,Mauricio & Schmukler,Sergio L., 2020. "Financing Firms in Hibernation During the COVID-19 Pandemic," Research and Policy Briefs 147598, The World Bank.
    4. Claudio Deiana & Andrea Geraci & Gianluca Mazzarella & Fabio Sabatini, 2021. "Can relief measures nudge compliance in a public health crisis? Evidence from a kinked fiscal policy rule," Working Papers in Public Economics 214, Department of Economics and Law, Sapienza University of Roma.
    5. Robert W. Fairlie & Frank Fossen, 2021. "Did the $660 Billion Paycheck Protection Program and $220 Billion Economic Injury Disaster Loan Program Get Disbursed to Minority Communities in the Early Stages of COVID-19?," NBER Working Papers 28321, National Bureau of Economic Research, Inc.
    6. Kozeniauskas, Nicholas & Moreira, Pedro & Santos, Cezar, 2022. "On the cleansing effect of recessions and government policy: Evidence from Covid-19," European Economic Review, Elsevier, vol. 144(C).
    7. Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjorn Raaum, 2024. "Misreporting in the Norwegian Business Cash Support Scheme," NBER Working Papers 32801, National Bureau of Economic Research, Inc.
    8. Deiana, Claudio & Geraci, Andrea & Mazzarella, Gianluca & Sabatini, Fabio, 2021. "COVID-19 Relief Programs and Compliance with Confinement Measures," IZA Discussion Papers 14064, Institute of Labor Economics (IZA).
    9. Steffen Juranek & Jörg Paetzold & Hannes Winner & Floris Zoutman, 2021. "Labor market effects of COVID‐19 in Sweden and its neighbors: Evidence from administrative data," Kyklos, Wiley Blackwell, vol. 74(4), pages 512-526, November.
    10. Gärtner, Leo & Marek, Philipp, 2022. "The impact of German public support transfers on firm finance: Evidence from the Covid-19 crisis," Discussion Papers 19/2022, Deutsche Bundesbank.
    11. Wei Cui & Jeffrey Hicks & Max Norton, 2022. "How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1321-1347, October.
    12. Elías Albagli & Andrés Fernández & Juan Guerra-Salas & Federico Huneeus & Pablo Muñoz, 2023. "Anatomy of Firms’ Margins of Adjustment: Evidence from the COVID Pandemic," Working Papers Central Bank of Chile 981, Central Bank of Chile.
    13. Tønnessen, Øystein & Dhir, Amandeep & Flåten, Bjørn-Tore, 2021. "Digital knowledge sharing and creative performance: Work from home during the COVID-19 pandemic," Technological Forecasting and Social Change, Elsevier, vol. 170(C).
    14. Robert Fairlie & Frank M. Fossen, 2022. "Did the Paycheck Protection Program and Economic Injury Disaster Loan Program get disbursed to minority communities in the early stages of COVID-19?," Small Business Economics, Springer, vol. 58(2), pages 829-842, February.

  4. Kopczuk, Wojciech & Alstadsæter, Annette & Bratsberg, Bernt & Eielsen, Gaute & Markussen, Simen & Raaum, Oddbjørn & Røed, Knut, 2020. "The first weeks of the coronavirus crisis: Who got hit, when and why? Evidence from Norway," CEPR Discussion Papers 14825, C.E.P.R. Discussion Papers.

    Cited by:

    1. Jhon James Mora, 2021. "Analysis of Unemployment and Employment After a Strict COVID-19 Confinement Policy in Cali," Lecturas de Economía, Universidad de Antioquia, Departamento de Economía, issue 94, pages 165-193, Enero-Jun.
    2. Gaudecker, Hans-Martin von & Holler, Radost & Janys, Lena & Siflinger, Bettina M. & Zimpelmann, Christian, 2020. "Labour Supply during Lockdown and a "New Normal": The Case of the Netherlands," IZA Discussion Papers 13623, Institute of Labor Economics (IZA).
    3. Brandily, Paul & Brébion, Clément & Briole, Simon & Khoury, Laura, 2020. "A Poorly Understood Disease? The Unequal Distribution of Excess Mortality Due to COVID-19 Across French Municipalities," Discussion Paper Series in Economics 15/2020, Norwegian School of Economics, Department of Economics.
    4. Buchheim, Lukas & Dovern, Jonas & Krolage, Carla & Link, Sebastian, 2022. "Sentiment and firm behavior during the COVID-19 pandemic," Journal of Economic Behavior & Organization, Elsevier, vol. 195(C), pages 186-198.
    5. Roberto Iacono & Bard Smedsvik, 2023. "Behavioral responses to wealth taxation: evidence from a Norwegian reform," Working Papers halshs-04423923, HAL.
    6. Foremny, Dirk & Sorribas-Navarro, Pilar & Vall Castelló, Judit, 2024. "Income insecurity and mental health in pandemic times," Economics & Human Biology, Elsevier, vol. 53(C).
    7. Brodeur, Abel & Gray, David & Islam, Anik & Bhuiyan, Suraiya Jabeen, 2020. "A Literature Review of the Economics of COVID-19," GLO Discussion Paper Series 601, Global Labor Organization (GLO).
    8. Mohamed Ali Marouani & Phuong Le Minh, 2020. "The first victims of Covid-19 in developing countries? The most vulnerable workers to the lockdown of the Tunisian economy," Working Papers DT/2020/06, DIAL (Développement, Institutions et Mondialisation).
    9. Bjørnshagen, Vegar, 2021. "The mark of mental health problems. A field experiment on hiring discrimination before and during COVID-19," Social Science & Medicine, Elsevier, vol. 283(C).
    10. Bisin, Alberto & Moro, Andrea, 2022. "Spatial‐SIR with network structure and behavior: Lockdown rules and the Lucas critique," Journal of Economic Behavior & Organization, Elsevier, vol. 198(C), pages 370-388.
    11. Eliason, Marcus, 2021. "The unequal(?) burden of unemployment in Sweden during the first wave of the COVID-19 pandemic," Working Paper Series 2021:14, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    12. Mussida, Chiara & Zanin, Luca, 2023. "Asymmetry and (in-)stability of Okun’s coefficients in nine European countries," The Journal of Economic Asymmetries, Elsevier, vol. 28(C).
    13. Konstantins Benkovskis & Olegs Tkacevs & Karlis Vilerts, 2024. "Understanding How Job Retention Schemes Reshape the Within-Occupation Skill Profile of Employees within Firms," Working Papers 2024/02, Latvijas Banka.
    14. Carlos Díaz & Sebastian Fossati & Nicolás Trajtenberg, 2022. "Stay at home if you can: COVID‐19 stay‐at‐home guidelines and local crime," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 19(4), pages 1067-1113, December.
    15. Henning Holgersen & Zhiyang Jia & Simen Svenkerud, 2021. "Who and how many can work from home? Evidence from task descriptions," Journal for Labour Market Research, Springer;Institute for Employment Research/ Institut für Arbeitsmarkt- und Berufsforschung (IAB), vol. 55(1), pages 1-13, December.
    16. Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland, 2020. "Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(3), pages 805-828, September.
    17. Arpit Gupta & Anup Malani & Bartosz Woda, 2021. "Inequality in India Declined During COVID," NBER Working Papers 29597, National Bureau of Economic Research, Inc.
    18. Brandily, Paul & Brébion, Clément & Briole, Simon & Khoury, Laura, 2021. "A poorly understood disease? The impact of COVID-19 on the income gradient in mortality over the course of the pandemic," European Economic Review, Elsevier, vol. 140(C).
    19. Elena Ellmeier & Melanie Koch & Thomas Scheiber, 2023. "Saving behavior along the income distribution during the COVID-19 pandemic," Focus on European Economic Integration, Oesterreichische Nationalbank (Austrian Central Bank), issue Q1/23, pages 7-21.
    20. Han, Joseph, 2021. "Who's Hit Hardest? The Persistence of the Employment Shock by the COVID-19 Crisis," KDI Journal of Economic Policy, Korea Development Institute (KDI), vol. 43(2), pages 23-51.
    21. John Eric Humphries & Christopher Neilson & Gabriel Ulyssea, 2020. "Information Frictions and Access to the Paycheck Protection Program," Cowles Foundation Discussion Papers 2247, Cowles Foundation for Research in Economics, Yale University.
    22. Crossley, Thomas F. & Fisher, Paul & Low, Hamish, 2021. "The heterogeneous and regressive consequences of COVID-19: Evidence from high quality panel data," Journal of Public Economics, Elsevier, vol. 193(C).
    23. Lea Immel & Florian Neumeier & Andreas Peichl, 2022. "The Unequal Consequences of the Covid‐19 Pandemic: Evidence from a Large Representative German Population Survey," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 68(2), pages 471-496, June.
    24. Betcherman,Gordon & Giannakopoulos,Nicholas & Laliotis,Ioannis & Pantelaiou,Ioanna & Testaverde,Mauro & Tzimas,Giannis, 2020. "Reacting Quickly and Protecting Jobs : The Short-Term Impacts of the COVID-19 Lockdown on the Greek Labor Market," Policy Research Working Paper Series 9356, The World Bank.
    25. Marius Faber & Andrea Ghisletta & Kurt Schmidheiny, 2020. "A lockdown index to assess the economic impact of the coronavirus," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 156(1), pages 1-23, December.
    26. Zachary Swaziek & Abigail Wozniak, 2020. "Disparities Old and New in US Mental Health during the COVID‐19 Pandemic," Fiscal Studies, John Wiley & Sons, vol. 41(3), pages 709-732, September.
    27. Alstadsæter, Annette & Bratsberg, Bernt & Markussen, Simen & Raaum, Oddbjørn & Røed, Knut, 2023. "Social Gradients in Employment during and after the COVID-19 Pandemic," IZA Discussion Papers 16260, Institute of Labor Economics (IZA).
    28. Hans-Martin von Gaudecker & Radost Holler & Lena Janys & Bettina Sifinger & Christian Zimpelmann, 2020. "Labour Supply during Lockdown and a “New Normal”: The Case of the Netherlands Abstract: We document the evolution of hours of work using monthly data from February to June 2020. During this period, th," ECONtribute Discussion Papers Series 025, University of Bonn and University of Cologne, Germany.
    29. Bruno Carvalho & Susana Peralta & Joao Pereira dos Santos, 2020. "What and how did people buy during the Great Lockdown? Evidence from electronic payments," Working Papers ECARES 2020-20, ULB -- Universite Libre de Bruxelles.
    30. Hamish Low & Michaela Benzeval & Jon Burton & Thomas F. Crossley & Paul Fisher & Annette Jäckle & Brendan Read, 2020. "The Idiosyncratic Impact of an Aggregate Shock The Distributional Consequences of COVID-19," Economics Series Working Papers 911, University of Oxford, Department of Economics.
    31. Bennedsen, Morten & Larsen, Birthe & Schmutte, Ian & Scur, Daniela, 2020. "Preserving job matches during the COVID-19 pandemic: firm-level evidence on the role of government aid," GLO Discussion Paper Series 588, Global Labor Organization (GLO).
    32. Philip Wollborn & David Dornekott & Ulrike Holder, 2023. "Entrepreneurial efforts and opportunity costs: evidence from twitch streamers," International Entrepreneurship and Management Journal, Springer, vol. 19(3), pages 1209-1238, September.
    33. Arpit Gupta & Anup Malani & Bartek Woda, 2021. "Explaining the Income and Consumption Effects of COVID in India," NBER Working Papers 28935, National Bureau of Economic Research, Inc.
    34. Sewon Hur, 2023. "The Distributional Effects Of Covid‐19 And Optimal Mitigation Policies," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 64(1), pages 261-294, February.
    35. Zimpelmann, Christian & Gaudecker, Hans-Martin von & Holler, Radost & Janys, Lena & Siflinger, Bettina, 2021. "Hours and income dynamics during the Covid-19 pandemic: The case of the Netherlands," Labour Economics, Elsevier, vol. 73(C).
    36. Liu, Meijun & Zhang, Ning & Hu, Xiao & Jaiswal, Ajay & Xu, Jian & Chen, Hong & Ding, Ying & Bu, Yi, 2022. "Further divided gender gaps in research productivity and collaboration during the COVID-19 pandemic: Evidence from coronavirus-related literature," Journal of Informetrics, Elsevier, vol. 16(2).
    37. Da Gong & Andong Yan & Jialin Yu, 2024. "The Costs of Zero-Covid: Effects of Anti-contagious Policy on Labor Market Outcomes in China," Journal of Labor Research, Springer, vol. 45(3), pages 436-478, September.
    38. Gordon Betcherman & Nicholas Giannakopoulos & Ioannis Laliotis & Ioanna Pantelaiou & Mauro Testaverde & Giannis Tzimas, 2023. "The short-term impact of the 2020 pandemic lockdown on employment in Greece," Empirical Economics, Springer, vol. 65(3), pages 1273-1307, September.
    39. Steffen Juranek & Jörg Paetzold & Hannes Winner & Floris Zoutman, 2021. "Labor market effects of COVID‐19 in Sweden and its neighbors: Evidence from administrative data," Kyklos, Wiley Blackwell, vol. 74(4), pages 512-526, November.
    40. Melanie Koch & Thomas Scheiber, 2022. "Mitigating the impact of the pandemic on personal finances in CESEE: descriptive evidence for 2020," Focus on European Economic Integration, Oesterreichische Nationalbank (Austrian Central Bank), issue Q2/22, pages 63-96.
    41. Thiago Christiano Silva & Carlos Eduardo de Almeida, 2024. "COVID-19 and Supply Chain Disruptions: a novel perspective using a network of payments in Brazil," Working Papers Series 595, Central Bank of Brazil, Research Department.
    42. Daniel Goetz, 2022. "Does providing free internet access to low‐income households affect COVID‐19 spread?," Health Economics, John Wiley & Sons, Ltd., vol. 31(12), pages 2648-2663, December.

  5. Marie Bjørneby & Annette Alstadsæter & Kjetil Telle, 2018. "Collusive Tax Evasion by Employers and Employees: Evidence from a Randomized Field Experiment in Norway," CESifo Working Paper Series 7381, CESifo.

    Cited by:

    1. Ashintya Damayati & Chaikal Nuryakin & Muhammad Halley Yudhistira & Teguh Dartanto, 2024. "Industrial location policy, exporting activity, and firms’ collusive behavior: scrutinizing the unintended effect of industrial location policy in Indonesia," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, vol. 51(4), pages 815-858, December.
    2. Arun Advani, 2022. "Who does and doesn't pay taxes?," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 5-22, March.
    3. Bjørneby, Marie & Alstadsæter, Annette & Telle, Kjetil, 2021. "Limits to third-party reporting: Evidence from a randomized field experiment in Norway," Journal of Public Economics, Elsevier, vol. 203(C).
    4. M. Martin Boyer & Philippe d'Astous, 2023. "Tax compliance and firm response to electronic sales monitoring," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1430-1468, November.
    5. Kaisa Kotakorpi & Satu Metsälampi & Topi Miettinen & Tuomas Nurminen, 2019. "The effect of reporting institutions on tax evasion:Evidence from the lab," Discussion Papers 127, Aboa Centre for Economics.

  6. Zucman, Gabriel & Alstadsæter, Annette & Johannesen, Niels, 2018. "Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality," CEPR Discussion Papers 12779, C.E.P.R. Discussion Papers.

    Cited by:

    1. Marc Morgan & Pedro Carvalho Junior, 2021. "Taxing wealth: general principles, international perspectives and lessons for Brazil," Brazilian Journal of Political Economy, Center of Political Economy, vol. 41(1), pages 44-64.
    2. Buch-Hansen, Hubert & Koch, Max, 2019. "Degrowth through income and wealth caps?," Ecological Economics, Elsevier, vol. 160(C), pages 264-271.
    3. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
    4. Emmanuel Saez & Gabriel Zucman, 2019. "Progressive Wealth Taxation," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 50(2 (Fall)), pages 437-533.
    5. Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," Working Papers halshs-03226113, HAL.
    6. Emmanuel Gervais & Pierre Bui Quang, 2019. "How to identify “hidden securities assets” in the Balance of Payments: methods of Bank of France," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Are post-crisis statistical initiatives completed?, volume 49, Bank for International Settlements.
    7. Casi, Elisa & Spengel, Christoph & Stage, Barbara M. B., 2019. "Cross-border tax evasion after the common reporting standard: Game over?," ZEW Discussion Papers 18-036, ZEW - Leibniz Centre for European Economic Research, revised 2019.
    8. Aroop Chatterjee & Léo Czajka & Amory Gethin, 2021. "A Wealth Tax for South Africa," PSE Working Papers halshs-03131182, HAL.
    9. Jan Behringer & Till van Treeck, 2019. "The corporate sector and the current account," IMK Working Paper 196-2019, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    10. Bernini Federico Gastón & Donaldson Paula & Garcia-Lembergman Ezequiel & Juárez Leticia, 2024. "The Financial Channel of Tax Amnesty Policies," Asociación Argentina de Economía Política: Working Papers 4710, Asociación Argentina de Economía Política.
    11. Grégoire Rota-Graziosi & Islam Asif & Rabah Arezki, 2021. "Taming Private Leviathans : Regulation versus Taxation," CERDI Working papers hal-03129746, HAL.
    12. Niels Johannesen & Tim Stolper, 2017. "The Deterrence Effect of Whistleblowing: An Event Study of Leaked Customer Information from Banks in Tax Havens," CESifo Working Paper Series 6784, CESifo.
    13. James Alm, 2021. "Tax Evasion, Technology, and Inequality," Working Papers 2101, Tulane University, Department of Economics.
    14. Kasper Brandt, 2020. "Illicit financial flows and the Global South: A review of methods and evidence," WIDER Working Paper Series wp-2020-169, World Institute for Development Economic Research (UNU-WIDER).
    15. Aroop Chatterjee & Léo Czajka & Amory Gethin, 2021. "Wealth Inequality in South Africa, 1993-2017," Working Papers halshs-03266286, HAL.
    16. De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2019. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," The Warwick Economics Research Paper Series (TWERPS) 1194, University of Warwick, Department of Economics.
    17. Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2024. "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households," Tax Policy and the Economy, University of Chicago Press, vol. 38(1), pages 61-99.
    18. Ralph-C. Bayer & Roland Hodler & Paul A. Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," School of Economics and Public Policy Working Papers 2018-15, University of Adelaide, School of Economics and Public Policy.
    19. Rabah Arezki & Asif Islam & Grégoire Rota-Graziosi, 2021. "Working Paper 350 - Taming Private Leviathans: Regulation versus Taxation," Working Paper Series 2476, African Development Bank.
    20. Vincent Vicard & Guillin Amélie, 2021. "Grey ZOnes in Global Finance: the Distorted Geography of Cross Border Investments," Working Papers hal-03101473, HAL.
    21. Andreas Fagereng & Luigi Guiso & Davide Malacrino & Luigi Pistaferri, 2020. "Heterogeneity and Persistence in Returns to Wealth," Econometrica, Econometric Society, vol. 88(1), pages 115-170, January.
    22. Thomas Piketty & Emmanuel Saez & Gabriel Zucman, 2023. "Rethinking capital and wealth taxation," Post-Print halshs-04346950, HAL.
    23. Marcus Drometer & Marco Frank & Maria Hofbauer Pérez & Carla Rhode & Sebastian Schworm & Tanja Stitteneder, 2018. "Wealth and Inheritance Taxation: An Overview and Country Comparison," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(02), pages 45-54, August.
    24. Wu, Bao & Wang, Qi & Fang, Chevy-Hanqing & Tsai, Fu-Sheng & Xia, Yuanze, 2022. "Capital flight for family? Exploring the moderating effects of social connections on capital outflow of family business," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).
    25. Fauser, Hannes, 2019. "On income tax avoidance - the case of Germany revisited," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203550, Verein für Socialpolitik / German Economic Association.
    26. Clementi,Fabio & Fabiani,Michele & Molini,Vasco & Schettino,Francesco, 2022. "Is Inequality Systematically Underestimated in Sub-Saharan Africa ? A Proposal toOvercome the Problem," Policy Research Working Paper Series 10058, The World Bank.
    27. Arjan Lejour & Jan Möhlmann & Maarten ’t Riet, 2022. "The immeasurable tax gains by Dutch shell companies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(2), pages 316-357, April.
    28. Fagereng, Andreas & Guiso, Luigi & Pistaferri, Luigi, 2022. "Assortative Mating and Wealth Inequality," CEPR Discussion Papers 17148, C.E.P.R. Discussion Papers.
    29. Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2018. "Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts," NBER Working Papers 24366, National Bureau of Economic Research, Inc.
    30. James Alm, 2024. "Do we have the tools for achieving distributive tax justice?," South African Journal of Accounting Research, Taylor & Francis Journals, vol. 38(3), pages 211-228, September.
    31. Garcia Alvarado Fernando & Mandel Antoine, 2022. "The network structure of global tax evasion Evidence from the Panama Papers," Post-Print hal-03881348, HAL.
    32. Kohnert, Dirk, 2018. "Britain & Africa: heading for the Brexit rocks," EconStor Preprints 181879, ZBW - Leibniz Information Centre for Economics.
    33. Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
    34. Konovalova, Mayya & Tuck, Penelope & Ormeño Pérez, Rodrigo, 2023. "In search of the owner: Regulating through transparency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    35. Acciari, Paolo & Morelli, Salvatore, 2020. "Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995–2016," SocArXiv cysdw, Center for Open Science.
    36. Zucman, Gabriel & Jakobsen, Katrine & Jakobsen, Kristian & Kleven, Henrik, 2018. "Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark," CEPR Discussion Papers 12780, C.E.P.R. Discussion Papers.
    37. Campomanes, Ignacio P., 2024. "The political economy of inequality, mobility and redistribution," Journal of Macroeconomics, Elsevier, vol. 79(C).
    38. Aroop Chatterjee & Léo Czajka & Amory Gethin, 2020. "Estimating the Distribution of Household Wealth in South Africa," World Inequality Lab Working Papers hal-02876974, HAL.
    39. Samano Robles, Claudia & Brewer, Mike, 2019. "Top incomes in the UK: analysis of the 2015-16 Survey of Personal Incomes," ISER Working Paper Series 2019-06, Institute for Social and Economic Research.
    40. Arun Advani, 2022. "Who does and doesn't pay taxes?," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 5-22, March.
    41. Facundo Alvaredo & Anthony B Atkinson & Thomas Blanchet & Lucas Chancel & Luis Estevez Bauluz & Matthew Fisher-Post & Ignacio Flores & Bertrand Garbinti & Jonathan Goupille-Lebret & Clara Martínez-Tol, 2021. "Distributional National Accounts Guidelines Methods and Concepts Used in the World Inequality Database," PSE Working Papers hal-03307584, HAL.
    42. Ronen Palan & Hannah Petersen & Richard Phillips, 2023. "Arbitrage spaces in the offshore world: Layering, ‘fuses’ and partitioning of the legal structure of modern firms," Environment and Planning A, , vol. 55(4), pages 1041-1061, June.
    43. Leenders, Wouter & Lejour, Arjan & Rabate, Simon & Riet, Maarten van ‘t, 2020. "Offshore Tax Evasion and Wealth Inequality : Evidence from a Tax Amnesty in the Netherlands," Other publications TiSEM 8b755dfc-9376-4256-a10a-b, Tilburg University, School of Economics and Management.
    44. Olivier de Bandt & Sandrine Lecarpentier & Cyril Pouvelle, 2020. "Determinants of Banks’ Liquidity: a French Perspective on Interactions between Market and Regulatory Requirements [Les déterminants de la liquidité bancaire : une perspective française sur les inte," Débats économiques et financiers 35, Banque de France.
    45. Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018. "Tax Evasion and Inequality," CEPR Discussion Papers 12781, C.E.P.R. Discussion Papers.
    46. Pierce O’Reilly & Kevin Parra Ramirez & Michael A. Stemmer, 2019. "Exchange of information and bank deposits in international financial centres," OECD Taxation Working Papers 46, OECD Publishing.
    47. Ho-Chun Herbert Chang & Brooke Harrington & Feng Fu & Daniel Rockmore, 2023. "Complex Systems of Secrecy: The Offshore Networks of Oligarchs," Papers 2303.03371, arXiv.org.
    48. Sarah Kuypers & Francesco Figari & Gerlinde Verbist, 2020. "An assessment of wealth taxes in a joint income-wealth perspective," Working Papers 2006, Herman Deleeck Centre for Social Policy, University of Antwerp.
    49. James Alm & Matthias Kasper, 2020. "Tax Evasion, Market Adjustments, and Income Distribution," Working Papers 2005, Tulane University, Department of Economics.
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  7. Kopczuk, Wojciech & Alstadsæter, Annette & Telle, Kjetil, 2018. "Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter," CEPR Discussion Papers 13251, C.E.P.R. Discussion Papers.

    Cited by:

    1. Max Gillman, 2021. "Income tax evasion: tax elasticity, welfare, and revenue," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 533-566, June.
    2. Hoopes, Jeffrey L. & Reck, Daniel & Slemrod, Joel, 2015. "Taxpayer search for information: implications for rational attention," LSE Research Online Documents on Economics 88191, London School of Economics and Political Science, LSE Library.
    3. Frimmel, Wolfgang & Halla, Martin & Paetzold, Jörg, 2017. "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," IZA Discussion Papers 10529, Institute of Labor Economics (IZA).
    4. Debora Di Gioacchino & Domenico Fichera, 2022. "Tax evasion and social reputation: The role of influencers in a social network," Metroeconomica, Wiley Blackwell, vol. 73(4), pages 1048-1069, November.
    5. Puklavec, Žiga & Stavrova, Olga & Kogler, Christoph & Zeelenberg, Marcel, 2024. "Diffusion of tax-related communication on social media," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 110(C).
    6. Kopczuk, Wojciech & Alstadsæter, Annette & Jacob, Martin & Telle, Kjetil, 2016. "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from," CEPR Discussion Papers 11671, C.E.P.R. Discussion Papers.
    7. Annette Alstadsæter & Martin Jacob, 2013. "The effect of awareness and incentives on tax evasion," Working Papers 1314, Oxford University Centre for Business Taxation.
    8. Spencer Bastani & Thomas Giebe & Chizheng Miao, 2019. "Ethnicity and tax filing behavior," CESifo Working Paper Series 7576, CESifo.
    9. Áureo de Paula, 2016. "Econometrics of network models," CeMMAP working papers 06/16, Institute for Fiscal Studies.
    10. Gamannossi degl’Innocenti, Duccio & Rablen, Matthew D., 2020. "Tax evasion on a social network," Journal of Economic Behavior & Organization, Elsevier, vol. 169(C), pages 79-91.
    11. Di Gioacchino, Debora & Fichera, Domenico, 2020. "Tax evasion and tax morale: A social network analysis," European Journal of Political Economy, Elsevier, vol. 65(C).
    12. Boning, William C. & Guyton, John & Hodge, Ronald & Slemrod, Joel, 2020. "Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms," Journal of Public Economics, Elsevier, vol. 190(C).
    13. Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016. "Accounting for business income in measuring top income shares. Integrated accrual approach using individual and firm data from Norway," Discussion Papers 837, Statistics Norway, Research Department.
    14. Eerola, Essi & Kosonen, Tuomas & Kotakorpi, Kaisa & Lyytikäinen, Teemu & Tuimala, Jarno, 2019. "Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment," Working Papers 122, VATT Institute for Economic Research.
    15. Annisa Hayatun Nazmi Burhan & Anna Che Azmi & Mohamed Hisham Hanifa, 2024. "The interplay of social networks and taxes: a systematic literature review," Management Review Quarterly, Springer, vol. 74(4), pages 2215-2242, December.
    16. Berlinski, Samuel & Gagete-Miranda, Jessica, 2024. "Enforcement Spillovers under Different Networks: The Case of Quotas for Persons with Disabilities in Brazil," IDB Publications (Working Papers) 13681, Inter-American Development Bank.
    17. Alstadsæter, Annette & Johannesen, Niels & Le Guern Herry, Ségal & Zucman, Gabriel, 2022. "Tax evasion and tax avoidance," Journal of Public Economics, Elsevier, vol. 206(C).
    18. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 1-32, National Bureau of Economic Research, Inc.
    19. Francesco Drago & Friederike Mengel & Christian Traxler, 2015. "Compliance Behavior in Networks: Evidence from a Field Experiment," CSEF Working Papers 419, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
    20. Riedel, Nadine & Strohmaier, Kristina & Lediga, Collen, 2019. "Spatial Tax Enforcement Spillovers: Evidence from South Africa," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203500, Verein für Socialpolitik / German Economic Association.
    21. Blesse, Sebastian, 2021. "Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment," ZEW Discussion Papers 21-040, ZEW - Leibniz Centre for European Economic Research.
    22. Giulia Mascagni, 2018. "From The Lab To The Field: A Review Of Tax Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
    23. Masca, Simona-Gabriela & Chis, Diana-Maria, 2023. "Distributional implications of informal economy in the EU countries: Accounting for the spread of tax evasion benefits and cultural characteristics," Socio-Economic Planning Sciences, Elsevier, vol. 87(PB).

  8. Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018. "Tax Evasion and Inequality," CEPR Discussion Papers 12781, C.E.P.R. Discussion Papers.

    Cited by:

    1. Petr Janský & Miroslav Palanský, 2018. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," WIDER Working Paper Series wp-2018-21, World Institute for Development Economic Research (UNU-WIDER).
    2. Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2020. "The effects of income taxation on entrepreneurial investment: A puzzle?," Munich Reprints in Economics 84719, University of Munich, Department of Economics.
    3. Clara Martínez Toledano, 2020. "House Price Cycles, Wealth Inequality and Portfolio Reshuffling," World Inequality Lab Working Papers hal-02876979, HAL.
    4. Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers 27770, National Bureau of Economic Research, Inc.
    5. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
    6. Emmanuel Saez & Gabriel Zucman, 2019. "Progressive Wealth Taxation," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 50(2 (Fall)), pages 437-533.
    7. Max Gillman, 2021. "Income tax evasion: tax elasticity, welfare, and revenue," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 533-566, June.
    8. Huizinga, Harry & Todtenhaupt, Maximilian & Voget, Johannes & Wagner, Wolf, 2019. "Taxation and the External Wealth of Nations: Evidence from Bilateral Portfolio Holdings," CEPR Discussion Papers 14096, C.E.P.R. Discussion Papers.
    9. Bodo Herzog, 2021. "Sustainable Consumer Tax Evasion Theory under Information Inattention," Sustainability, MDPI, vol. 13(2), pages 1-13, January.
    10. Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," Working Papers halshs-03226113, HAL.
    11. Zareh Asatryan & David Gomtsyan, 2020. "The Incidence of VAT Evasion," CESifo Working Paper Series 8666, CESifo.
    12. Clara Martínez Toledano, 2017. "House Price Cycles, Wealth Inequality and Portfolio Reshuffling," World Inequality Lab Working Papers halshs-02797549, HAL.
    13. Florian Scheuer & Joel Slemrod, 2020. "Taxation and the Superrich," Annual Review of Economics, Annual Reviews, vol. 12(1), pages 189-211, August.
    14. José Mª Durán Cabré & Alejandro Esteller Moré, 2023. "Conocimiento fiscal: un aspecto clave para la evaluación de políticas públicas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 103(01), pages 214-247.
    15. Niels Johannesen & Tim Stolper, 2017. "The Deterrence Effect of Whistleblowing: An Event Study of Leaked Customer Information from Banks in Tax Havens," CESifo Working Paper Series 6784, CESifo.
    16. James Alm, 2021. "Tax Evasion, Technology, and Inequality," Working Papers 2101, Tulane University, Department of Economics.
    17. Aroop Chatterjee & Léo Czajka & Amory Gethin, 2021. "Wealth Inequality in South Africa, 1993-2017," Working Papers halshs-03266286, HAL.
    18. Evelyne Huber & Bilyana Petrova & John D. Stephens, 2018. "Financialization and Inequality in Coordinated and Liberal Market Economies," LIS Working papers 750, LIS Cross-National Data Center in Luxembourg.
    19. Thomas Rixen & Brigitte Unger, 2022. "Taxation: A Regulatory Multilevel Governance Perspective," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 621-633, July.
    20. Gonzalo E. Sánchez, 2022. "Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(3), pages 627-666, June.
    21. Roberto Iacono & Bard Smedsvik, 2023. "Behavioral responses to wealth taxation: evidence from a Norwegian reform," Working Papers halshs-04423923, HAL.
    22. Shahar Rotberg & Joseph B. Steinberg, 2024. "Tax Evasion and Capital Taxation," Journal of Political Economy, University of Chicago Press, vol. 132(7), pages 2488-2529.
    23. Antoine BOZIO & Bertrand GARBINTI & Malka GUILLOT & Jonathan GOUPILLE-LEBRET & Thomas PIKETTY, 2020. "Predistribution vs. Redistribution: Evidence from France and the U.S," Working Papers 2020-24, Center for Research in Economics and Statistics.
    24. Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2024. "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households," Tax Policy and the Economy, University of Chicago Press, vol. 38(1), pages 61-99.
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    166. Khalid, Muhammed Abdul & Yang, Li, 2021. "Income inequality and ethnic cleavages in Malaysia: Evidence from distributional national accounts (1984–2014)," Journal of Asian Economics, Elsevier, vol. 72(C).
    167. Calabuig, Vicente & Olcina, Gonzalo, 2023. "The elite, inequality and the emergence of progressive taxation," European Journal of Political Economy, Elsevier, vol. 79(C).
    168. Silvia Marchesi & Giovanna Marcolongo, 2023. "Knockin' on H(e)aven's door. Financial crises and hidden wealth," Working Papers 518, University of Milano-Bicocca, Department of Economics.
    169. Savina Princen & Athena Kalyva & Alexander Leodolter & Cécile Denis & Adriana Reut & Andreas Thiemann & Viginta Ivaskaite-Tamosiune, 2020. "Taxation of Household Capital in EU Member States Impact on Economic Efficiency, Revenue and Redistribution," European Economy - Discussion Papers 130, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    170. Dominik Bernhofer & Michael Ertl & Katharina Bohnenberger & Franziska Disslbacher & Julia Hofmann & Petra Innreiter & Markus Marterbauer & Patrick Mokre & Matthias Schnetzer, 2022. "Tax me if you can. Potenziale moderner Vermögensbesteuerung in Österreich," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 48(2), pages 207-230.
    171. Laila Ait Bihi Ouali, 2020. "Effects of signalling tax evasion on redistribution and voting preferences: Evidence from the Panama Papers," PLOS ONE, Public Library of Science, vol. 15(3), pages 1-22, March.
    172. Clara Martínez Toledano, 2017. "House Price Cycles, Wealth Inequality and Portfolio Reshuffling," PSE Working Papers halshs-02797549, HAL.
    173. Alstadsæter, Annette & Casi, Elisa & Miethe, Jakob & Stage, Barbara M. B., 2023. "Lost in Information: National Implementation of Global Tax Agreements," Discussion Papers 2023/22, Norwegian School of Economics, Department of Business and Management Science, revised 27 Sep 2024.
    174. Sarah Perret, 2021. "Why were most wealth taxes abandoned and is this time different?," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 539-563, September.
    175. Kern, Andreas & Nosrati, Elias & Reinsberg, Bernhard & Sevinc, Dilek, 2023. "Crash for cash: Offshore financial destinations and IMF programs," European Journal of Political Economy, Elsevier, vol. 78(C).
    176. Ebers, Axel & Thomsen, Stephan L., 2021. "How do warnings affect retail demand for Bitcoin? Evidence from an international survey experiment," Hannover Economic Papers (HEP) dp-683, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    177. Reck, Daniel & Guyton, John & Langetieg, Patrick & Risch, Max & Zucman, Gabriel, 2021. "Tax Evasion at the Top of the Income Distribution: Theory and Evidence," CEPR Discussion Papers 15851, C.E.P.R. Discussion Papers.
    178. Blesse, Sebastian, 2021. "Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment," ZEW Discussion Papers 21-040, ZEW - Leibniz Centre for European Economic Research.
    179. Levenko, Natalia & Staehr, Karsten, 2023. "Self-reported tax compliance in post-transition Estonia," Economic Systems, Elsevier, vol. 47(3).
    180. Advani, Arun & Summers, Andy & Tarrant, Hannah, 2020. "Measuring UK top incomes," CAGE Online Working Paper Series 490, Competitive Advantage in the Global Economy (CAGE).
    181. Louis-Sidois, Charles & Mougin, Elisa, 2023. "Silence the media or the story? Theory and evidence of media capture," European Economic Review, Elsevier, vol. 158(C).
    182. Jakob Kapeller & Rafael Wildauer, 2019. "Rank Correction: A New Approach to Differential Non-Response in Wealth Survey Data," ICAE Working Papers 101, Johannes Kepler University, Institute for Comprehensive Analysis of the Economy.
    183. Markina Oksana, 2022. "Taxation, Inequality, and Poverty: Evidence from Ukraine," Central European Economic Journal, Sciendo, vol. 9(56), pages 1-18, January.
    184. Vedanth Nair & Mekar Satria Utama, 2023. "Taxing high‐net‐worth individuals: experience from Indonesia," Fiscal Studies, John Wiley & Sons, vol. 44(3), pages 243-245, September.
    185. Berkel, Hanna & Estmann, Christian & Rand, John, 2022. "Local governance quality and law compliance: The case of Mozambican firms," World Development, Elsevier, vol. 157(C).
    186. Waldenström, Daniel, 2021. "Wealth and History: An Update," Working Paper Series 1411, Research Institute of Industrial Economics.
    187. Bag, Parimal K. & Wang, Peng, 2021. "Income tax evasion and audits under common and idiosyncratic shocks," Journal of Economic Behavior & Organization, Elsevier, vol. 184(C), pages 99-116.
    188. Helmut K. Anheier & Edward L. Knudsen, 2023. "The 21st century trust and leadership problem: Quoi faire?," Global Policy, London School of Economics and Political Science, vol. 14(1), pages 139-148, February.
    189. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," Working Papers hal-03811306, HAL.
    190. Behrouz Sadeghi Amroabadi & Seyed Amin Mansouri & Mohammad Ali Ahmadi, 2024. "Investigating The Factors Affecting The Income Distribution On The Afghan Economy With Emphasis On Taxes," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 16(2 (July)), pages 312-332.
    191. Alexander Krenek & Margit Schratzenstaller-Altzinger, 2018. "A European Net Wealth Tax," WIFO Working Papers 561, WIFO.
    192. Pier Luigi Sacco & Alex Arenas & Manlio De Domenico, 2022. "The resilience of the multirelational structure of geopolitical treaties is critically linked to past colonial world order and offshore fiscal havens," Papers 2203.00618, arXiv.org.
    193. Vitols, Sigurt, 2021. "Board Level Employee Representation and Tax Avoidance in Europe," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue Ahead-of-, pages 1-1.
    194. Enea Baselgia & Isabel Z. Martinez, 2022. "Tracking and Taxing the Super-Rich: Insights from Swiss Rich Lists," KOF Working papers 22-501, KOF Swiss Economic Institute, ETH Zurich.
    195. Wildauer, Rafael & Kapeller, Jakob, 2022. "Tracing the invisible rich: A new approach to modelling Pareto tails in survey data," Labour Economics, Elsevier, vol. 75(C).
    196. Agarwal, Sumit & Li, Keyang & Qin, Yu & Wu, Jing & Yan, Jubo, 2020. "Tax evasion, capital gains taxes, and the housing market," Journal of Public Economics, Elsevier, vol. 188(C).
    197. Niels Johannesen & Tim B.M. Stolper, 2017. "The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax Havens," Working Papers tax-mpg-rps-2017-04_2, Max Planck Institute for Tax Law and Public Finance.
    198. Margit Schratzenstaller, 2023. "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers 668, WIFO.
    199. Mathieu Dufour & Vivian Labrie & Simon Tremblay-Pepin, 2021. "Using the Market Basket Measure to Discuss Income Inequality from the Perspective of Basic Needs," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 155(2), pages 455-478, June.
    200. Hager, Sandy Brian, 2020. "Varieties of Top Incomes," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 18(4), pages 1175-1198.
    201. Orsetta Causa & Anna Vindics & Oguzhan Akgun, 2018. "An empirical investigation on the drivers of income redistribution across OECD countries," OECD Economics Department Working Papers 1488, OECD Publishing.
    202. Clara Martínez Toledano, 2020. "House Price Cycles, Wealth Inequality and Portfolio Reshuffling," PSE Working Papers hal-02876979, HAL.
    203. Mikołaj Raczyński, 2022. "Monetary policy and economic inequality: a literature review," Bank i Kredyt, Narodowy Bank Polski, vol. 53(2), pages 231-278.
    204. Noam Noked, 2018. "Tax Evasion and Incomplete Tax Transparency," Laws, MDPI, vol. 7(3), pages 1-15, August.
    205. Corneo, Giacomo, 2020. "Progressive Sovereign Wealth Funds," CEPR Discussion Papers 14746, C.E.P.R. Discussion Papers.
    206. Ooms, Tahnee, 2021. "Correcting the underestimation of capital incomes in inequality indicators: with an application to the UK, 1997–2016," LSE Research Online Documents on Economics 108900, London School of Economics and Political Science, LSE Library.
    207. Wilfried Altzinger, 2019. "Michele Alacevich and Anna Soci: A short history of inequality," Journal of Economics, Springer, vol. 126(1), pages 95-97, January.
    208. Johannes Becker & John D. Wilson, 2021. "Tax Competition with Two Tax Instruments - and Tax Evasion," CESifo Working Paper Series 9318, CESifo.
    209. Masca, Simona-Gabriela & Chis, Diana-Maria, 2023. "Distributional implications of informal economy in the EU countries: Accounting for the spread of tax evasion benefits and cultural characteristics," Socio-Economic Planning Sciences, Elsevier, vol. 87(PB).
    210. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," SciencePo Working papers hal-03811306, HAL.

  9. Kopczuk, Wojciech & Alstadsæter, Annette & Jacob, Martin & Telle, Kjetil, 2016. "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from," CEPR Discussion Papers 11671, C.E.P.R. Discussion Papers.

    Cited by:

    1. Andreas Fagereng & Luigi Guiso & Davide Malacrino & Luigi Pistaferri, 2020. "Heterogeneity and Persistence in Returns to Wealth," Econometrica, Econometric Society, vol. 88(1), pages 115-170, January.
    2. Waldenstrom, Daniel & Rubolino, Enrico, 2017. "Tax progressivity and top incomes: Evidence from tax reforms," CEPR Discussion Papers 11936, C.E.P.R. Discussion Papers.
    3. David Gallusser & Matthias Krapf, 2022. "Joint Income-Wealth Inequality: Evidence from Lucerne Tax Data," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 163(1), pages 251-295, August.
    4. Fagereng, Andreas & Guiso, Luigi & Pistaferri, Luigi, 2022. "Assortative Mating and Wealth Inequality," CEPR Discussion Papers 17148, C.E.P.R. Discussion Papers.
    5. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018. "Social networks and tax avoidance. Evidence from a well-defined Norwegian tax shelter," Discussion Papers 886, Statistics Norway, Research Department.
    6. Arun Advani & Andy Summers, 2020. "Capital Gains and UK Inequality," Working Papers halshs-03022609, HAL.
    7. Terhi Ravaska, 2018. "Top incomes and income dynamics from a gender perspective: Evidence from Finland 1995-2012," Working Papers 469, ECINEQ, Society for the Study of Economic Inequality.
    8. Moll, Benjamin & Fagereng, Andreas & Blomhoff Holm, Martin & Natvik, Gisle James, 2020. "Saving Behavior Across the Wealth Distribution: The Importance of Capital Gains," CEPR Discussion Papers 14355, C.E.P.R. Discussion Papers.
    9. Aaberge, Rolf & Atkinson, Tony & Modalsli, Jorgen Heibo, 2017. "On the Measurement of Long-Run Income Inequality: Empirical Evidence from Norway, 1875-2013," IZA Discussion Papers 10574, Institute of Labor Economics (IZA).
    10. Matthew Smith & Danny Yagan & Owen Zidar & Eric Zwick, 2019. "Capitalists in the Twenty-First Century," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 134(4), pages 1675-1745.
    11. Arjan Bruil (CBS) & Céline van Essen & Wouter Leenders & Arjan Lejour & Jan Möhlmann & Simon Rabaté, 2022. "Inequality and Redistribution in the Netherlands," CPB Discussion Paper 436, CPB Netherlands Bureau for Economic Policy Analysis.
    12. Thomas Blanchet & Ignacio Flores & Marc Morgan, 2018. "The Weight of the Rich: Improving Surveys Using Tax Data," World Inequality Lab Working Papers hal-02878315, HAL.
    13. Ravaska Terhi, 2018. "Top incomes and income dynamics from a gender perspective : Evidence from Finland 1995-2012," Working Papers 1822, Tampere University, Faculty of Management and Business, Economics.
    14. Pascal Paul, 2023. "Historical Patterns of Inequality and Productivity around Financial Crises," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 55(7), pages 1641-1665, October.
    15. Aaberge, Rolf & Atkinson, Anthony B. & Modalsli, Jørgen, 2020. "Estimating long-run income inequality from mixed tabular data: Empirical evidence from Norway, 1875–2017," Journal of Public Economics, Elsevier, vol. 187(C).
    16. Tahnee Christelle Ooms, 2021. "Correcting the Underestimation of Capital Incomes in Inequality Indicators: with an Application to the UK, 1997–2016," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 157(3), pages 929-953, October.
    17. Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Working Papers 2020-118, Becker Friedman Institute for Research In Economics.
    18. Alstadsæter, Annette & Casi, Elisa & Miethe, Jakob & Stage, Barbara M. B., 2023. "Lost in Information: National Implementation of Global Tax Agreements," Discussion Papers 2023/22, Norwegian School of Economics, Department of Business and Management Science, revised 27 Sep 2024.
    19. Sebastian Dyrda & Benjamin Pugsley, 2018. "Taxes, Regulations of Businesses and Evolution of Income Inequality in the US," 2018 Meeting Papers 318, Society for Economic Dynamics.
    20. Terhi Ravaska, 2018. "Top incomes and income dynamics from a gender perspective: Evidence from Finland 1995–2012," Working Papers 321, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    21. Advani, Arun & Summers, Andy & Tarrant, Hannah, 2020. "Measuring UK top incomes," CAGE Online Working Paper Series 490, Competitive Advantage in the Global Economy (CAGE).
    22. Pascal Paul, 2018. "Historical Patterns of Inequality and Productivity around Financial Crises," 2018 Meeting Papers 583, Society for Economic Dynamics.
    23. Carla Krolage & Andreas Peichl & Daniel Waldenström, 2022. "Long-run trends in top income shares: The role of income and population growth," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 20(1), pages 97-118, March.
    24. David Gallusser & Matthias Krapf, 2019. "Joint Income-Wealth Inequality: An Application Using Administrative Tax Data," CESifo Working Paper Series 7876, CESifo.
    25. Ooms, Tahnee, 2021. "Correcting the underestimation of capital incomes in inequality indicators: with an application to the UK, 1997–2016," LSE Research Online Documents on Economics 108900, London School of Economics and Political Science, LSE Library.

  10. Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016. "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway," NBER Working Papers 22888, National Bureau of Economic Research, Inc.

    Cited by:

    1. Andreas Fagereng & Luigi Guiso & Davide Malacrino & Luigi Pistaferri, 2020. "Heterogeneity and Persistence in Returns to Wealth," Econometrica, Econometric Society, vol. 88(1), pages 115-170, January.
    2. Waldenstrom, Daniel & Rubolino, Enrico, 2017. "Tax progressivity and top incomes: Evidence from tax reforms," CEPR Discussion Papers 11936, C.E.P.R. Discussion Papers.
    3. Fagereng, Andreas & Guiso, Luigi & Pistaferri, Luigi, 2022. "Assortative Mating and Wealth Inequality," CEPR Discussion Papers 17148, C.E.P.R. Discussion Papers.
    4. Pawel Bukowski & Filip Novokmet, 2019. "Between communism and capitalism: long-term inequality in Poland, 1892-2015," CEP Discussion Papers dp1628, Centre for Economic Performance, LSE.
    5. Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
    6. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018. "Social networks and tax avoidance. Evidence from a well-defined Norwegian tax shelter," Discussion Papers 886, Statistics Norway, Research Department.
    7. Arun Advani & Andy Summers, 2020. "Capital Gains and UK Inequality," Working Papers halshs-03022609, HAL.
    8. Thomas Blanchet, 2022. "Uncovering the Dynamics of the Wealth Distribution," Papers 2211.15509, arXiv.org.
    9. Terhi Ravaska, 2018. "Top incomes and income dynamics from a gender perspective: Evidence from Finland 1995-2012," Working Papers 469, ECINEQ, Society for the Study of Economic Inequality.
    10. Moll, Benjamin & Fagereng, Andreas & Blomhoff Holm, Martin & Natvik, Gisle James, 2020. "Saving Behavior Across the Wealth Distribution: The Importance of Capital Gains," CEPR Discussion Papers 14355, C.E.P.R. Discussion Papers.
    11. Aaberge, Rolf & Atkinson, Tony & Modalsli, Jorgen Heibo, 2017. "On the Measurement of Long-Run Income Inequality: Empirical Evidence from Norway, 1875-2013," IZA Discussion Papers 10574, Institute of Labor Economics (IZA).
    12. Matthew Smith & Danny Yagan & Owen Zidar & Eric Zwick, 2019. "Capitalists in the Twenty-First Century," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 134(4), pages 1675-1745.
    13. Kopczuk, Wojciech, 2016. "U.S. capital gains and estate taxation: a status report and directions for a reform," CEPR Discussion Papers 11208, C.E.P.R. Discussion Papers.
    14. Arjan Bruil (CBS) & Céline van Essen & Wouter Leenders & Arjan Lejour & Jan Möhlmann & Simon Rabaté, 2022. "Inequality and Redistribution in the Netherlands," CPB Discussion Paper 436, CPB Netherlands Bureau for Economic Policy Analysis.
    15. Paweł Bukowski & Filip Novokmet, 2021. "Between communism and capitalism: long-term inequality in Poland, 1892–2015," Journal of Economic Growth, Springer, vol. 26(2), pages 187-239, June.
    16. Thomas Blanchet & Ignacio Flores & Marc Morgan, 2018. "The Weight of the Rich: Improving Surveys Using Tax Data," World Inequality Lab Working Papers hal-02878315, HAL.
    17. Ravaska Terhi, 2018. "Top incomes and income dynamics from a gender perspective : Evidence from Finland 1995-2012," Working Papers 1822, Tampere University, Faculty of Management and Business, Economics.
    18. Carla Krolage & Andreas Peichl & Daniel Waldenström, 2018. "Richer or more Numerous or both? The Role of Population and Economic Growth for Top Income Shares," CESifo Working Paper Series 7385, CESifo.
    19. Pascal Paul, 2023. "Historical Patterns of Inequality and Productivity around Financial Crises," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 55(7), pages 1641-1665, October.
    20. Aaberge, Rolf & Atkinson, Anthony B. & Modalsli, Jørgen, 2020. "Estimating long-run income inequality from mixed tabular data: Empirical evidence from Norway, 1875–2017," Journal of Public Economics, Elsevier, vol. 187(C).
    21. Tahnee Christelle Ooms, 2021. "Correcting the Underestimation of Capital Incomes in Inequality Indicators: with an Application to the UK, 1997–2016," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 157(3), pages 929-953, October.
    22. Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Working Papers 2020-118, Becker Friedman Institute for Research In Economics.
    23. Harju, Jarkko & Juuti, Toni & Matikka, Tuomas, 2024. "Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance," Working Papers 168, VATT Institute for Economic Research.
    24. Alstadsæter, Annette & Casi, Elisa & Miethe, Jakob & Stage, Barbara M. B., 2023. "Lost in Information: National Implementation of Global Tax Agreements," Discussion Papers 2023/22, Norwegian School of Economics, Department of Business and Management Science, revised 27 Sep 2024.
    25. Sebastian Dyrda & Benjamin Pugsley, 2018. "Taxes, Regulations of Businesses and Evolution of Income Inequality in the US," 2018 Meeting Papers 318, Society for Economic Dynamics.
    26. Terhi Ravaska, 2018. "Top incomes and income dynamics from a gender perspective: Evidence from Finland 1995–2012," Working Papers 321, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    27. Advani, Arun & Summers, Andy & Tarrant, Hannah, 2020. "Measuring UK top incomes," CAGE Online Working Paper Series 490, Competitive Advantage in the Global Economy (CAGE).
    28. Pascal Paul, 2018. "Historical Patterns of Inequality and Productivity around Financial Crises," 2018 Meeting Papers 583, Society for Economic Dynamics.
    29. Carla Krolage & Andreas Peichl & Daniel Waldenström, 2022. "Long-run trends in top income shares: The role of income and population growth," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 20(1), pages 97-118, March.
    30. David Gallusser & Matthias Krapf, 2019. "Joint Income-Wealth Inequality: An Application Using Administrative Tax Data," CESifo Working Paper Series 7876, CESifo.
    31. Ooms, Tahnee, 2021. "Correcting the underestimation of capital incomes in inequality indicators: with an application to the UK, 1997–2016," LSE Research Online Documents on Economics 108900, London School of Economics and Political Science, LSE Library.

  11. Annette Alstadsater & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015. "Patent boxes design, patents, location and local R&D," Working Papers 1518, Oxford University Centre for Business Taxation.

    Cited by:

    1. Knoll, Bodo & Riedel, Nadine & Schwab, Thomas & Todtenhaupt, Maximilian & Voget, Johannes, 2021. "Cross-border effects of R&D tax incentives," Research Policy, Elsevier, vol. 50(9).
    2. Dimitrios Exadaktylos & Mahdi Ghodsi & Armando Rungi, 2021. "What do Firms Gain from Patenting? The Case of the Global ICT Industry," Papers 2108.00814, arXiv.org, revised Jul 2024.
    3. Andreas Haufler & Dirk Schindler, 2020. "Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies," CESifo Working Paper Series 8640, CESifo.
    4. Pranvera Shehaj & Alfons J. Weichenrieder, 2024. "Corporate income tax, IP boxes and the location of R&D," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 203-242, February.
    5. Fengfei Li & Tse‐Chun Lin, 2022. "Innovative firms’ cash holdings, tax policies, and institutional environments," Financial Management, Financial Management Association International, vol. 51(3), pages 869-902, September.
    6. Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2023. "Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform," Tax Policy and the Economy, University of Chicago Press, vol. 37(1), pages 57-108.
    7. Gundert Hannah & Nicolay Katharina & Steinbrenner Daniela & Wickel Sophia, 2024. "The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms," The Economists' Voice, De Gruyter, vol. 21(1), pages 97-132.
    8. Petros Gkotsis & Antonio Vezzani, 2016. "Advanced Manufacturing Activities of Top R&D investors: Geographical and Technological Patterns," JRC Research Reports JRC101970, Joint Research Centre.
    9. Ronald B. Davies & Dieter Franz Kogler & Ryan M. Hynes, 2020. "Patent Boxes and the Success Rate of Applications," Working Papers 202018, School of Economics, University College Dublin.
    10. Dhammika Dharmapala, 2016. "The economics of corporate and business tax reform," Working Papers 1604, Oxford University Centre for Business Taxation.
    11. Mark Vancauteren & Michael Polder & Marcel van den Berg, 2019. "The Relationship between Tax Payments and MNE’s Patenting Activities and Implications for Real Economic Activity: Evidence from the Netherlands," NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts, pages 237-269, National Bureau of Economic Research, Inc.
    12. Schwab, Thomas & Todtenhaupt, Maximilian, 2016. "Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms," ZEW Discussion Papers 16-073, ZEW - Leibniz Centre for European Economic Research.
    13. European Commission, 2016. "Tax Policies in the European Union: 2016 Survey," Taxation Survey 2016, Directorate General Taxation and Customs Union, European Commission.
    14. Martin T Braml & Gabriel J Felbermayr, 2019. "What Do We Really Know about the Transatlantic Current Account?," CESifo Economic Studies, CESifo Group, vol. 65(3), pages 255-274.
    15. Dhammika Dharmapala, 2018. "The Consequences of the TCJA's International Provisions: Lessons from Existing Research," CESifo Working Paper Series 7249, CESifo.
    16. Leonie Koch & Martin Simmler, 2020. "How Important are Local Knowledge Spillovers of Public R&D and What Drives Them?," EconPol Working Paper 42, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    17. Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021. "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series 9262, CESifo.
    18. Shih-Hao Wang & Chung-Lin Tsai & Han-Chao Chang, 2018. "Laboratory Environmental Conditions Influence Patent Inventors’ Creative Self-efficacy," International Business Research, Canadian Center of Science and Education, vol. 11(5), pages 159-166, May.
    19. Pietro Moncada-Paternò-Castello & Sara Amoroso & Michele Cincera, 2020. "Corporate R&D intensity decomposition: Different data, different results?," ULB Institutional Repository 2013/320470, ULB -- Universite Libre de Bruxelles.
    20. d’Andria, Diego, 2016. "Why are researchers paid bonuses? On technology spillovers and market rivalry," Research Policy, Elsevier, vol. 45(10), pages 2105-2112.
    21. Diego d'Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2017. "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," JRC Working Papers on Taxation & Structural Reforms 2017-03, Joint Research Centre.
    22. Koch, Leonie & Simmler, Martin, 2020. "How important are local knowledge spillovers of public R&D and what drives them?," Research Policy, Elsevier, vol. 49(7).
    23. Davies, Ronald B., 2019. "Thoughts on the demise of FDI," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-5.
    24. Martin Falk, 2016. "Austria 2025 – Corporate Investment in Austria. Stylised Facts, Impacts, Determinants and Investment Policies," WIFO Studies, WIFO, number 59183, January.
    25. Alexander Israel Silva-Gámez & Silvia Mariela Méndez-Prado & Andrés Arauz, 2022. "What’s Happening with the Patent Box Regimes? A Systematic Review," Sustainability, MDPI, vol. 14(18), pages 1-16, September.
    26. Dudar, Olena & Voget, Johannes, 2016. "Corporate taxation and location of intangible assets: Patents vs. trademarks," ZEW Discussion Papers 16-015, ZEW - Leibniz Centre for European Economic Research.
    27. Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2021. "Should there be lower taxes on patent income?," Research Policy, Elsevier, vol. 50(1).
    28. John Lester & Jacek Warda, 2018. "An International Comparison of Tax Assistance for R&D: 2017 Update and Extension to Patent Boxes," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 11(13), April.
    29. European Commission, 2018. "Tax Policies in the European Union: 2018 Survey," Taxation Survey 2018, Directorate General Taxation and Customs Union, European Commission.
    30. European Commission, 2019. "Tax Policies in the European Union: 2020 Survey," Taxation Survey 2020, Directorate General Taxation and Customs Union, European Commission.
    31. Marko Köthenbürger & Federica Liberini & Michael Stimmelmayr, 2018. "Is it just Luring Reported Profit? The Case of European Patent Boxes," CESifo Working Paper Series 7061, CESifo.
    32. Marko Koethenbuerger & Federica Liberini & Michael Stimmelmayr, 2019. "(Un)Intended Effects of Preferential Tax Regimes: The Case of European Patent Boxes," EconPol Working Paper 29, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    33. Bradley, Sebastien & Robinson, Leslie & Ruf, Martin, 2021. "The impact of IP box regimes on the M&A market," Journal of Accounting and Economics, Elsevier, vol. 72(2).
    34. Schwab, Thomas & Todtenhaupt, Maximilian, 2021. "Thinking outside the box: The cross-border effect of tax cuts on R&D," Journal of Public Economics, Elsevier, vol. 204(C).
    35. Manuel Carlos Nogueira & Óscar Afonso, 2019. "Engines of the Skill Premium in the Portuguese Economy," CESifo Economic Studies, CESifo Group, vol. 65(3), pages 318-341.
    36. Ciaramella, Laurie, 2023. "Taxation and the transfer of patents: Evidence from Europe," European Economic Review, Elsevier, vol. 151(C).
    37. Vasily Astrov & Serkan Çiçek & Mahdi Ghodsi & Branimir Jovanović, 2021. "Monthly Report No. 3/2021," wiiw Monthly Reports 2021-03, The Vienna Institute for International Economic Studies, wiiw.
    38. Kevin A. Bryan & Heidi L. Williams, 2021. "Innovation: Market Failures and Public Policies," NBER Working Papers 29173, National Bureau of Economic Research, Inc.
    39. Wolfram F. Richter, 2017. "Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 6564, CESifo.
    40. Richter, Wolfram F. & Breuer, Markus, 2016. "Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting," VfS Annual Conference 2016 (Augsburg): Demographic Change 145621, Verein für Socialpolitik / German Economic Association.
    41. Redonda, Agustin & de Sarralde, Santiago Diaz & Hallerberg, Mark & Johnson, Lise & Melamud, Ariel & Rozemberg, Ricardo & Schwab, Jakob & von Haldenwang, Christian, 2019. "Tax expenditure and the treatment of tax incentives for investment," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-11.
    42. Işıl Fulya ORKUNOĞLU ŞAHİN & Ahmet Burçin YERELİ, 2016. "Seçilmiş AB Ülkelerinde ve Türkiye’de Patent Gelirlerine İlişkin Vergileme “Patent Box” Rejimi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(29).
    43. Mafini Dosso & Ben R Martin & Pietro Moncada-Paternò-Castello, 2018. "Towards evidence-based industrial research and innovation policy," Science and Public Policy, Oxford University Press, vol. 45(2), pages 143-150.
    44. İrem Güçeri & Marko Köthenbürger & Martin Simmler, 2020. "Supporting Firm Innovation and R&D: What is the Optimal Policy Mix?," EconPol Policy Reports 20, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    45. Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Truger, Achim & Wieland, Volker, 2019. "Den Strukturwandel meistern. Jahresgutachten 2019/20 [Dealing with Structural Change. Annual Report 2019/20]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201920, September.
    46. Riedel Nadine, 2018. "Quantifying International Tax Avoidance: A Review of the Academic Literature," Review of Economics, De Gruyter, vol. 69(2), pages 169-181, August.
    47. Fabien Candau & Jacques Le Cacheux, 2018. "Taming Tax Competition with a European Corporate Income Tax," SciencePo Working papers Main hal-02138622, HAL.
    48. Salvador Barrios & Diego d'Andria, 2020. "Profit Shifting and Industrial Heterogeneity," CESifo Economic Studies, CESifo Group, vol. 66(2), pages 134-156.
    49. Bornemann, Tobias & Laplante, Stacie K. & Osswald, Benjamin, 2018. "The effect of intellectual property boxes on innovative activity & effective tax rates," arqus Discussion Papers in Quantitative Tax Research 234, arqus - Arbeitskreis Quantitative Steuerlehre.
    50. Dimitrios Exadaktylos & Mahdi Ghodsi & Julia Grübler & Tatiana Romanova & Roman Stöllinger, 2021. "Monthly Report No. 1/2021," wiiw Monthly Reports 2021-01, The Vienna Institute for International Economic Studies, wiiw.
    51. Martina Baumann & Tobias Boehm & Bodo Knoll & Nadine Riedel, 2020. "Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence," Public Finance Review, , vol. 48(4), pages 467-504, July.
    52. Stimmelmayr, Michael & Koethenbuerger, Marko & Liberini, Federica, 2016. "Is it Luring Innovations or just Profit? The Case of European Patent Boxes," VfS Annual Conference 2016 (Augsburg): Demographic Change 145582, Verein für Socialpolitik / German Economic Association.
    53. Bodo Knoll & Nadine Riedel, 2020. "Patent Shifing and Anti-Tax Avoidance Legislation," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(04), pages 25-29, January.
    54. d’Andria, D. & Savin, I., 2018. "A Win-Win-Win? Motivating innovation in a knowledge economy with tax incentives," Technological Forecasting and Social Change, Elsevier, vol. 127(C), pages 38-56.
    55. Agustin Redonda, 2016. "Tax Expenditures and Sustainability. An Overview," Discussion Notes 1603, Council on Economic Policies.
    56. Baptiste Souillard, 2022. "Profit Shifting, Employee Pay, and Inequalities: Evidence from US-Listed Companies," CESifo Working Paper Series 9720, CESifo.
    57. Stantcheva, Stefanie & Akcigit, Ufuk & Grigsby, John & Nicholas, Tom, 2018. "Taxation and Innovation in the 20th Century," CEPR Discussion Papers 13167, C.E.P.R. Discussion Papers.
    58. Alexander Coad & Nicola Grassano, 2016. "Disentangling the processes of firm growth and R&D investment," JRC Research Reports JRC103175, Joint Research Centre.
    59. Pfeiffer, Olena & Spengel, Christoph, 2017. "Tax incentives for research and development and their use in tax planning," ZEW Discussion Papers 17-046, ZEW - Leibniz Centre for European Economic Research.

  12. Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014. "Do Dividend Taxes Affect Corporate Investment?," CESifo Working Paper Series 4931, CESifo.

    Cited by:

    1. Noth, Felix & Rehbein, Oliver, 2019. "Badly hurt? Natural disasters and direct firm effects," Finance Research Letters, Elsevier, vol. 28(C), pages 254-258.
    2. Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2020. "Do tax incentives reduce investment quality?," arqus Discussion Papers in Quantitative Tax Research 248, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2023. "Do tax incentives affect investment quality?," Journal of Corporate Finance, Elsevier, vol. 80(C).
    4. Chay, J.B. & Chong, Byung-Uk & Im, Hyun Joong, 2023. "Dividend taxes and investment efficiency: Evidence from the 2003 U.S. personal taxation reform," Journal of Accounting and Economics, Elsevier, vol. 75(1).
    5. Pham, Ngoc-Sang, 2017. "Dividend taxation in an infinite-horizon general equilibrium model," MPRA Paper 80580, University Library of Munich, Germany.
    6. Yu, Jinliang & Qi, Yu, 2022. "BT-to-VAT reform and firm productivity: Evidence from a quasi-experiment in China," China Economic Review, Elsevier, vol. 71(C).
    7. Spataro, Luca & Crescioli, Tommaso, 2023. "How much capital should be taxed? A review of the quantitative and empirical literature," LSE Research Online Documents on Economics 123640, London School of Economics and Political Science, LSE Library.
    8. Masanori Orihara, 2023. "Election-Day Market Reactions to Tax Proposals: Evidence from a Close Vote," Working Papers 2219, Waseda University, Faculty of Political Science and Economics.
    9. Hadfi Bilel & Kouki Mondher, 2021. "What Can explain catering of dividend? Environment information and investor sentiment," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 45(3), pages 428-450, July.
    10. Shafik Hebous & Andualem Mengistu, 2024. "Efficient Economic Rent Taxation under a Global Minimum Corporate Tax," CESifo Working Paper Series 11147, CESifo.
    11. DeYoung, Robert & Jang, Karen Y., 2023. "Testing dividend tax theory: Firm and industry heterogeneity," Journal of Financial Intermediation, Elsevier, vol. 56(C).
    12. Ruhollah Eskandari & Morteza Zamanian, 2023. "Heterogeneous responses to corporate marginal tax rates: Evidence from small and large firms," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 38(7), pages 1018-1047, November.
    13. Katarzyna Bilicka & Irem Güçeri & Evangelos Koumanakos & Katarzyna Anna Bilicka & Irem Guceri, 2022. "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses," CESifo Working Paper Series 10185, CESifo.
    14. Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Claire Leroy & Clément Malgouyres, 2024. "Follow the money! Why dividends overreact to flat-tax reforms," PSE Working Papers halshs-02415470, HAL.
    15. K. Sankarganesh & K. R. Shanmugam, 2022. "Effect of Corporate Income Tax on Investment Decisions of Indian Manufacturing Firms," Working Papers 2022-233, Madras School of Economics,Chennai,India.
    16. Xiao, Renrui & Xu, Pingguo & Huang, Baocong, 2024. "Tax incentives and firm social insurance contributions: Evidence from China," China Economic Review, Elsevier, vol. 86(C).
    17. A. E. Biondo & G. Burgio & A. Pluchino & D. Puglisi, 2022. "Taxation and evasion: a dynamic model," Journal of Evolutionary Economics, Springer, vol. 32(3), pages 797-826, July.
    18. Kong, Dongmin & Ji, Mianmian, 2024. "Individual investors’ dividend tax reform and investment efficiency," International Review of Economics & Finance, Elsevier, vol. 89(PA), pages 1102-1119.
    19. Lee, Seung Chul & Park, S. Saeyeul, 2023. "Dividend taxes and corporate choice: Evidence from 2015 tax cut in South Korea," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
    20. Wen, Jun & Farooq, Umar & Tabash, Mosab I. & El Refae, Ghaleb A. & Ahmed, Jaleel & Subhani, Bilal Haider, 2021. "Government green environmental concerns and corporate real investment decisions: Does financial sector development matter?," Energy Policy, Elsevier, vol. 158(C).
    21. Bonga-Bonga, Lumengo & Erero, Jean Luc, 2019. "The Impact of the Dividend Tax in South Africa: A Dynamic CGE Model Analysis," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, vol. 72(2), pages 185-208.
    22. Hongsheng Fang & Yunqing Su & Weijun Lu, 2022. "Tax incentive and firm investment: Evidence from the Income Tax Revenue Sharing Reform in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(5), pages 4849-4884, December.
    23. Håkan Selin, 2024. "Taxing Dividends in a Dual Income Tax System - The Nordic Experience with the Income Splitting Rules," CESifo Working Paper Series 11491, CESifo.
    24. Kai Chang & Ning Lu & Ze Sheng Li & Yi Ran Wang, 2021. "The combined impacts of fiscal and credit policies on green firm's investment opportunity: Evidences from Chinese firm‐level analysis," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(7), pages 1822-1835, October.
    25. Fang, Hongsheng & Su, Yunqing & Lu, Weijun, 2022. "Tax incentive and corporate financial performance: Evidence from income tax revenue sharing reform in China," Journal of Asian Economics, Elsevier, vol. 81(C).
    26. Aliisa Koivisto, 2023. "Tax planning and investment responses to dividend taxation," Working Papers 15, Finnish Centre of Excellence in Tax Systems Research.
    27. Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022. "The effects of corporate taxes on small firms," Journal of Public Economics, Elsevier, vol. 212(C).
    28. M. Jonathan C. Eklund, 2022. "Do multinational firms respond to personal dividend income tax rates?," Empirical Economics, Springer, vol. 62(4), pages 1743-1771, April.
    29. Elert, Niklas & Henrekson, Magnus & Stenkula, Mikael, 2017. "Institutional Reform for Innovation and Entrepreneurship: An Agenda for Europe," Working Paper Series 1150, Research Institute of Industrial Economics, revised 16 Feb 2017.
    30. Jacob, Martin, 2021. "Dividend taxes, employment, and firm productivity," Journal of Corporate Finance, Elsevier, vol. 69(C).
    31. Kong, Dongmin & Ji, Mianmian & Zhang, Fan, 2022. "Individual investors’ dividend tax reform and corporate social responsibility," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 78(C).
    32. Ed-Dafali, Slimane & Patel, Ritesh & Iqbal, Najaf, 2023. "A bibliometric review of dividend policy literature," Research in International Business and Finance, Elsevier, vol. 65(C).
    33. Mona Yaghoubi & Reza Yaghoubi, 2021. "The Effect of SARS Outbreak on Corporate Investments," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 117-125.
    34. Jacob, Martin & Vossebürger, Robert, 2022. "The role of personal income taxes in corporate investment decisions," Journal of Corporate Finance, Elsevier, vol. 77(C).
    35. Pham, Ngoc-Sang, 2023. "Intertemporal equilibrium with physical capital and financial asset: Role of dividend taxation," Mathematical Social Sciences, Elsevier, vol. 123(C), pages 95-104.
    36. Anagnostopoulos, Alexis & Atesagaoglu, Orhan Erem, 2023. "Shareholder tax cuts with household and firm heterogeneity," Finance Research Letters, Elsevier, vol. 57(C).
    37. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
    38. Umar Farooq & Suhaib Anagreh & Mohammad Ahmad Al-Omari & Mosab I. Tabash, 2022. "Corporate Tax Rate, Financing Policy and Investment Decisions: Evidence from 8 Asian Economies," Hacienda Pública Española / Review of Public Economics, IEF, vol. 242(3), pages 29-51, September.
    39. Adrien Matray & Charles Boissel, 2020. "Higher Dividend Taxes, No Problem! Evidence from Taxing Entrepreneurs in France," Working Papers 276, Princeton University, Department of Economics, Center for Economic Policy Studies..

  13. Alstadsæter, Annette & Jacob, Martin, 2014. "Dividend taxes and income shifting," arqus Discussion Papers in Quantitative Tax Research 154, arqus - Arbeitskreis Quantitative Steuerlehre.

    Cited by:

    1. Holmberg, Johan, 2021. "Entrepreneurial Taxation with Endogenous Firm Entry and Unemployment," Umeå Economic Studies 994, Umeå University, Department of Economics.
    2. Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017. "Tax Bunching by Owners of Small Corporations," De Economist, Springer, vol. 165(4), pages 411-438, December.
    3. Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661921, HAL.
    4. Spataro, Luca & Crescioli, Tommaso, 2023. "How much capital should be taxed? A review of the quantitative and empirical literature," LSE Research Online Documents on Economics 123640, London School of Economics and Political Science, LSE Library.
    5. Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014. "Do Dividend Taxes Affect Corporate Investment?," CESifo Working Paper Series 4931, CESifo.
    6. Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
    7. Annette Alstadsæter & Martin Jacob, 2017. "Who participates in tax avoidance? Evidence from Swedish microdata," Applied Economics, Taylor & Francis Journals, vol. 49(28), pages 2779-2796, June.
    8. Halvarsson, Daniel & Korpi, Martin & Wennberg, Karl, 2018. "Entrepreneurship and income inequality," Journal of Economic Behavior & Organization, Elsevier, vol. 145(C), pages 275-293.
    9. Emma Lappi, 2024. "New hires, adjustment costs, and knowledge transfer—evidence from the mobility of entrepreneurs and skills on firm productivity," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 33(3), pages 712-737.
    10. Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Claire Leroy & Clément Malgouyres, 2024. "Follow the money! Why dividends overreact to flat-tax reforms," PSE Working Papers halshs-02415470, HAL.
    11. Lee, Sang-Yeob & Hong, Woo-Hyung, 2020. "Does tax really matter for corporate payout policy: Evidence from a policy experiment in South Korea," Pacific-Basin Finance Journal, Elsevier, vol. 62(C).
    12. Advani, Arun & Ooms, Tahnee & Summers, Andrew, 2022. "Missing incomes in the UK: evidence and policy implications," LSE Research Online Documents on Economics 114263, London School of Economics and Political Science, LSE Library.
    13. Lee, Seung Chul & Park, S. Saeyeul, 2023. "Dividend taxes and corporate choice: Evidence from 2015 tax cut in South Korea," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
    14. Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin, 2017. "The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis," ZEW Discussion Papers 17-034, ZEW - Leibniz Centre for European Economic Research.
    15. Annette Alstadsæter & Martin Jacob, 2018. "Tax Incentives and Noncompliance," Public Finance Review, , vol. 46(4), pages 609-634, July.
    16. Håkan Selin, 2024. "Taxing Dividends in a Dual Income Tax System - The Nordic Experience with the Income Splitting Rules," CESifo Working Paper Series 11491, CESifo.
    17. Björklund, Anders & Waldenström, Daniel, 2021. "Facts and Myths in the Popular Debate about Inequality in Sweden," Working Paper Series 1392, Research Institute of Industrial Economics.
    18. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    19. Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," Working Papers hal-02878153, HAL.
    20. Carlos Díaz-Caro & Jorge Onrubia, 2019. "How Did the ‘Dualization’ of the Spanish Income Tax Affect Horizontal Equity? Assessing its Impact Using Copula Functions," Hacienda Pública Española / Review of Public Economics, IEF, vol. 231(4), pages 81-124, December.
    21. Miao, Dingquan & Selin, Håkan & Söderström, Martin, 2022. "Earnings responses to even higher taxes," Working Paper Series 2022:12, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    22. Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).
    23. Selin, Håkan & Simula, Laurent, 2017. "Income shifting as income creation? The intensive vs. the extensive shifting margins," Working Paper Series 2017:10, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    24. Lina Aldén & Spencer Bastani & Mats Hammarstedt & Chizheng Miao, 2022. "Immigrant-native differences in long-term self-employment," Small Business Economics, Springer, vol. 58(3), pages 1661-1697, March.
    25. Aldén, Lina & Bastani, Spencer & Hammarstedt, Mats & Miao, Chizheng, 2020. "Ethnic Differences in Long-Term Self-Employment," Working Paper Series 1361, Research Institute of Industrial Economics.
    26. Jacob, Martin, 2014. "Cross-base tax elasticity of capital gains," arqus Discussion Papers in Quantitative Tax Research 169, arqus - Arbeitskreis Quantitative Steuerlehre.

  14. Jacob, Martin & Alstadsæter, Annette, 2013. "Payout policies of privately held firms: Flexibility and the role of income taxes," arqus Discussion Papers in Quantitative Tax Research 152, arqus - Arbeitskreis Quantitative Steuerlehre.

    Cited by:

    1. Annette Alstadsæter & Martin Jacob, 2013. "The effect of awareness and incentives on tax evasion," Working Papers 1314, Oxford University Centre for Business Taxation.
    2. Annette Alstadsæter & Martin Jacob, 2016. "Dividend Taxes and Income Shifting," Scandinavian Journal of Economics, Wiley Blackwell, vol. 118(4), pages 693-717, October.
    3. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 1-32, National Bureau of Economic Research, Inc.
    4. Harju Jarkko, 2014. "Policy evaluation methods in tax research – new evidence and interpretations," Nordic Tax Journal, Sciendo, vol. 2014(1), pages 76-92, May.

  15. Annette Alstadsæter & Martin Jacob, 2013. "The effect of awareness and incentives on tax evasion," Working Papers 1314, Oxford University Centre for Business Taxation.

    Cited by:

    1. Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
    2. Eichfelder, Sebastian & Lau, Mona, 2015. "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," arqus Discussion Papers in Quantitative Tax Research 195, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Sebastian Eichfelder & Mona Lau, 2015. "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," FEMM Working Papers 150019, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
    4. Eichfelder, Sebastian & Lau, Mona, 2014. "Capital gains taxes and asset prices: The impact of tax awareness and procrastination," arqus Discussion Papers in Quantitative Tax Research 170, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Eichfelder, Sebastian & Lau, Mona, 2014. "Capital gains taxes and asset prices: The impact of tax awareness and procrastination," Discussion Papers 2014/17, Free University Berlin, School of Business & Economics.
    6. Jolana Stejskalova, 2016. "Impact of the information on tax burden on the stock market," MENDELU Working Papers in Business and Economics 2016-62, Mendel University in Brno, Faculty of Business and Economics.
    7. Radu Claudia Florina & Dumiter Florin Cornel & Dudas Lavinia & Jimon Stefania Master, 2017. "Study On Budget Revenue Collection, Shadow Economy and Tax Losses Caused By It," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 27(2), pages 1-18, June.
    8. Jacob, Martin & Alstadsæter, Annette, 2013. "Payout policies of privately held firms: Flexibility and the role of income taxes," arqus Discussion Papers in Quantitative Tax Research 152, arqus - Arbeitskreis Quantitative Steuerlehre.
    9. Eichfelder, Sebastian & Lau, Mona, 2015. "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," Discussion Papers 2015/33, Free University Berlin, School of Business & Economics.
    10. Jolana Stejskalová, 2017. "The Impact of Attention to News about Tax Changes on the Stock Market," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(6), pages 2113-2121.

  16. Annette Alstadsæter & Martin Jacob, 2013. "Who Participates in Tax Avoidance?," CESifo Working Paper Series 4219, CESifo.

    Cited by:

    1. Lejour, Arjan & Massenz, Gabriella, 2020. "Income Shifting and Organizational Form Choice : Evidence from Europe," Discussion Paper 2020-013, Tilburg University, Center for Economic Research.
    2. Annette Alstadsæter & Martin Jacob, 2013. "The effect of awareness and incentives on tax evasion," Working Papers 1314, Oxford University Centre for Business Taxation.
    3. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Does legality matter? The case of tax avoidance and evasion," Discussion Papers 2015/23, Free University Berlin, School of Business & Economics.
    4. Annette Alstadsæter & Martin Jacob, 2018. "Tax Incentives and Noncompliance," Public Finance Review, , vol. 46(4), pages 609-634, July.
    5. Jacob, Martin, 2014. "Cross-base tax elasticity of capital gains," arqus Discussion Papers in Quantitative Tax Research 169, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Does legality matter? The case of tax avoidance and evasion," arqus Discussion Papers in Quantitative Tax Research 193, arqus - Arbeitskreis Quantitative Steuerlehre.

  17. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are Closely-Held Firms Tax Shelters?," NBER Working Papers 19609, National Bureau of Economic Research, Inc.

    Cited by:

    1. Aaberge, Rolf & Modalsli, Jorgen Heibo & Francesconi, Marco & Vestad, Ola L., 2024. "How Business Income Measures Affect Income Inequality and the Tax Burden," IZA Discussion Papers 17458, Institute of Labor Economics (IZA).
    2. Fagereng, Andreas & Halvorsen, Elin, 2017. "Imputing consumption from Norwegian income and wealth registry data," Journal of Economic and Social Measurement, IOS Press, issue 1, pages 67-100.
    3. Moortgat, Leentje & Annaert, Jan & Deloof, Marc, 2017. "Investor protection, taxation and dividend policy: Long-run evidence, 1838–2012," Journal of Banking & Finance, Elsevier, vol. 85(C), pages 113-131.
    4. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018. "Social networks and tax avoidance. Evidence from a well-defined Norwegian tax shelter," Discussion Papers 886, Statistics Norway, Research Department.
    5. Hargaden, Enda Patrick, 2020. "Taxpayer responses in good times and bad," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 653-690.
    6. Kopczuk, Wojciech & Alstadsæter, Annette & Jacob, Martin & Telle, Kjetil, 2016. "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from," CEPR Discussion Papers 11671, C.E.P.R. Discussion Papers.
    7. José María Durán-Cabré & Alejandro Esteller-Moré & Mariona Mas-Montserrat, 2019. "Behavioural responses to the (re)introduction of wealth taxes. Evidence from Spain," Working Papers 2019/04, Institut d'Economia de Barcelona (IEB).
    8. Katarzyna Bilicka & Irem Güçeri & Evangelos Koumanakos & Katarzyna Anna Bilicka & Irem Guceri, 2022. "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses," CESifo Working Paper Series 10185, CESifo.
    9. Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016. "Accounting for business income in measuring top income shares. Integrated accrual approach using individual and firm data from Norway," Discussion Papers 837, Statistics Norway, Research Department.
    10. Helen Miller & Thomas Pope & Kate Smith, 2024. "Intertemporal Income Shifting and the Taxation of Business Owner-Managers," The Review of Economics and Statistics, MIT Press, vol. 106(1), pages 184-201, January.
    11. Rustam Jamilov & Martin B. Holm & Marek Jasinski & Plamen Nenov, 2024. "Estimating the elasticity of Intertemporal Substitution using Dividend Tax News Shocks," Working Papers 02/2024, Centre for Household Finance and Macroeconomic Research (HOFIMAR), BI Norwegian Business School.
    12. Tuuli Paukkeri & Terhi Ravaska & Marja Riihelä, 2023. "The role of privately held firms in income inequality," IFS Working Papers W23/36, Institute for Fiscal Studies.
    13. Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Working Papers 2020-118, Becker Friedman Institute for Research In Economics.
    14. İrem Güçeri & Joel Slemrod, 2023. "Taxing the rich (more)," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 399-405.
    15. Alstadsæter, Annette & Casi, Elisa & Miethe, Jakob & Stage, Barbara M. B., 2023. "Lost in Information: National Implementation of Global Tax Agreements," Discussion Papers 2023/22, Norwegian School of Economics, Department of Business and Management Science, revised 27 Sep 2024.
    16. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.

  18. Annette Alstadsæter & Erik Fjaerli, 2009. "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series 2530, CESifo.

    Cited by:

    1. Thomas Brasch & Ivan Frankovic & Eero Tölö, 2023. "Corporate taxes and investment when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1297-1330, October.
    2. Aaberge, Rolf & Modalsli, Jorgen Heibo & Francesconi, Marco & Vestad, Ola L., 2024. "How Business Income Measures Affect Income Inequality and the Tax Burden," IZA Discussion Papers 17458, Institute of Labor Economics (IZA).
    3. Seppo Kari & Jussi Laitila, 2015. "Nonlinear Dividend Tax and the Dynamics of the Firm," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(2), pages 153-177, June.
    4. Sue-Tzeng Chuang & Ying-Hsiang Chen & Ching-Chieh Lin & Wen-Chih Lee, 2018. "The Impact of Tax Deduction Ratio Reduction on Dividend Payouts Under the Integrated Tax System: Evidence From Taiwan," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 9(3), pages 26-35, July.
    5. Fagereng, Andreas & Guiso, Luigi & Pistaferri, Luigi, 2022. "Assortative Mating and Wealth Inequality," CEPR Discussion Papers 17148, C.E.P.R. Discussion Papers.
    6. Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016. "Accounting for business income in measuring top income shares. Integrated accrual approach using individual and firm data from Norway," Discussion Papers 837, Statistics Norway, Research Department.
    7. Helen Miller & Thomas Pope & Kate Smith, 2024. "Intertemporal Income Shifting and the Taxation of Business Owner-Managers," The Review of Economics and Statistics, MIT Press, vol. 106(1), pages 184-201, January.
    8. Jolana Stejskalova, 2016. "Impact of the information on tax burden on the stock market," MENDELU Working Papers in Business and Economics 2016-62, Mendel University in Brno, Faculty of Business and Economics.
    9. Lee, Sang-Yeob & Hong, Woo-Hyung, 2020. "Does tax really matter for corporate payout policy: Evidence from a policy experiment in South Korea," Pacific-Basin Finance Journal, Elsevier, vol. 62(C).
    10. Ji, Philip Inyeob, 2016. "Is corporate payout taxation a long run phenomenon? Evidence from international data," The North American Journal of Economics and Finance, Elsevier, vol. 36(C), pages 84-100.
    11. Chris Edson, 2012. "The capital constraining effects of the norwegian wealth tax," Discussion Papers 724, Statistics Norway, Research Department.
    12. Thor O. Thoresen & Erlend E. Bø & Erik Fjærli & Elin Halvorsen, 2011. "Evaluating the redistributional effects of tax policy changes: with an application to the 2006 Norwegian tax reform," Discussion Papers 648, Statistics Norway, Research Department.
    13. Håkan Selin, 2024. "Taxing Dividends in a Dual Income Tax System - The Nordic Experience with the Income Splitting Rules," CESifo Working Paper Series 11491, CESifo.
    14. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 1-32, National Bureau of Economic Research, Inc.
    15. Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009. "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural experiment," Working Papers 251, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    16. Saez, Emmanuel & Stantcheva, Stefanie, 2018. "A simpler theory of optimal capital taxation," Journal of Public Economics, Elsevier, vol. 162(C), pages 120-142.
    17. Erlend Bø & Peter Lambert & Thor Thoresen, 2012. "Horizontal inequity under a dual income tax system: principles and measurement," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 625-640, October.

  19. Annette Alstadsæter & Hans Henrik Sievertsen, 2009. "The Consumption Value of Higher Education," CESifo Working Paper Series 2871, CESifo.

    Cited by:

    1. Gunnes, Trude & Kirkebøen, Lars J. & Rønning, Marte, 2013. "Financial incentives and study duration in higher education," Labour Economics, Elsevier, vol. 25(C), pages 1-11.

  20. Annette Alstadsæter, 2009. "Measuring the Consumption Value of Higher Education," CESifo Working Paper Series 2799, CESifo.

    Cited by:

    1. Brian Jacob & Brian McCall & Kevin Stange, 2018. "College as Country Club: Do Colleges Cater to Students’ Preferences for Consumption?," Journal of Labor Economics, University of Chicago Press, vol. 36(2), pages 309-348.
    2. Nick Huntington‐Klein, 2018. "College Choice As A Collective Decision," Economic Inquiry, Western Economic Association International, vol. 56(2), pages 1202-1219, April.
    3. Björn Kauder & Niklas Potrafke, 2013. "Government Ideology and Tuition Fee Policy: Evidence from the German States," CESifo Working Paper Series 4205, CESifo.
    4. Tomasz Gajderowicz & Gabriela Grotkowska & Jerzy Mycielski & Leszek Wincenciak, 2014. "Social and economic determinants of higher education choices in Poland," Ekonomia journal, Faculty of Economic Sciences, University of Warsaw, vol. 38.
    5. Mira Fischer & Patrick Kampkötter, 2017. "Effects of German Universities' Excellence Initiative on Ability Sorting of Students and Perceptions of Educational Quality," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 173(4), pages 662-687, December.
    6. Akyol, Pelin & Krishna, Kala, 2017. "Preferences, selection, and value added: A structural approach," European Economic Review, Elsevier, vol. 91(C), pages 89-117.
    7. Winter, Stefan & Pfitztner, Alexander, 2013. "Externalities and subsidization of higher education," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79993, Verein für Socialpolitik / German Economic Association.
    8. Annette Alstadsæter & Hans Henrik Sievertsen, 2009. "The Consumption Value of Higher Education," CESifo Working Paper Series 2871, CESifo.
    9. John V. Winters & Weineng Xu, 2013. "Geographic Differences in the Earnings of Economics Majors," Economics Working Paper Series 1405, Oklahoma State University, Department of Economics and Legal Studies in Business.
    10. S. Pelin Akyol & Verónica Frisancho & Kala M. Krishna & Cemile Yavas, 2013. "Preferences, Selection, and Value Added: A Structural Approach Applied to Turkish Exam High Schools," CESifo Working Paper Series 4302, CESifo.
    11. Nick Huntington-Klein & James Cowan & Dan Goldhaber, 2017. "Selection into Online Community College Courses and Their Effects on Persistence," Research in Higher Education, Springer;Association for Institutional Research, vol. 58(3), pages 244-269, May.
    12. Fricke, Hans, 2014. "Tuition Fees and Student Achievement - Evidence from a Differential Raise in Fees," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100521, Verein für Socialpolitik / German Economic Association.
    13. Grimaud, Andre & Tournemaine, Frederic, 2007. "Why can an environmental policy tax promote growth through the channel of education?," Ecological Economics, Elsevier, vol. 62(1), pages 27-36, April.
    14. Philip Oreopoulos & Kjell G. Salvanes, 2009. "How large are returns to schooling? Hint: Money isn't everything," NBER Working Papers 15339, National Bureau of Economic Research, Inc.
    15. Juntip Boonprakaikawe & Frédéric Tournemaine, 2006. "Production And Consumption Of Education In A R&D‐Based Growth Model," Scottish Journal of Political Economy, Scottish Economic Society, vol. 53(5), pages 565-585, November.
    16. OBARA, Takuya, 2017. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    17. Peter D. Lunn & Elish Kelly, 2015. "Participation in School Sport and Post-School Pathways: Evidence from Ireland," National Institute Economic Review, National Institute of Economic and Social Research, vol. 232(1), pages 51-66, May.
    18. Kraft, Holger & Munk, Claus & Seifried, Frank Thomas & Steffensen, Mogens, 2014. "Consumption and wage humps in a life-cycle model with education," SAFE Working Paper Series 53, Leibniz Institute for Financial Research SAFE.
    19. Long, Mark C. & Goldhaber, Dan & Huntington-Klein, Nick, 2015. "Do completed college majors respond to changes in wages?," Economics of Education Review, Elsevier, vol. 49(C), pages 1-14.
    20. Robert Dur & Amihai Glazer, 2005. "Subsidizing Enjoyable Education," Tinbergen Institute Discussion Papers 05-010/1, Tinbergen Institute, revised 29 Aug 2007.
    21. OBARA, Takuya, 2018. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66_v2, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    22. Anderberg, Dan, 2013. "Post-compulsory education: Participation and politics," European Journal of Political Economy, Elsevier, vol. 29(C), pages 134-150.

  21. Annette Alstadsæter & Knut Reidar Wangen, 2008. "Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large," CESifo Working Paper Series 2392, CESifo.

    Cited by:

    1. Thor O. Thoresen & Annette Alstadsæter, 2010. "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
    2. Annette Alstadsæter & Erik Fjærli, 2009. "Neutral taxation of shareholder income? Corporate responses to an announced dividend tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.

  22. Thor Olav Thoresen & Annette Alstadsæter, 2008. "Shifts in Organizational Form under a Dual Income Tax System," CESifo Working Paper Series 2273, CESifo.

    Cited by:

    1. Annette Alstadsater & Knut Reidar Wangen, 2010. "Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 23(2), pages 73-87, Autumn.
    2. Edmark, Karin & Gordon, Roger, 2013. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series 982, Research Institute of Industrial Economics.
    3. Bakke, Julia Tropina & Hopland, Arnt Ove & Møen, Jarle, 2019. "Profit shifting and the effect of stricter transfer pricing regulation on tax revenue," Discussion Papers 2019/11, Norwegian School of Economics, Department of Business and Management Science.
    4. John Creedy & Elin Halvorsen & Thor O. Thoresen, 2011. "Inequality Comparisons in a Multi-Period Framework: The Role of Alternative Welfare Metrics," Department of Economics - Working Papers Series 1127, The University of Melbourne.
    5. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018. "Social networks and tax avoidance. Evidence from a well-defined Norwegian tax shelter," Discussion Papers 886, Statistics Norway, Research Department.
    6. Lejour, Arjan & Massenz, Gabriella, 2020. "Income Shifting and Organizational Form Choice : Evidence from Europe," Discussion Paper 2020-013, Tilburg University, Center for Economic Research.
    7. Thor O. Thoresen & Jørgen Aasness & Zhiyang Jia, 2008. "More realistic estimates of revenue changes from tax cuts," Discussion Papers 545, Statistics Norway, Research Department.
    8. Kristoffer Berg & Thor O. Thoresen, 2016. "Problematic response margins in the estimation of the elasticity of taxable income," Discussion Papers 851, Statistics Norway, Research Department.
    9. Thor O Thoresen & Marius A K Ring & Odd E Nygård & Jon Epland, 2022. "A Wealth Tax at Work [Behavioural Responses to a Wealth Tax]," CESifo Economic Studies, CESifo Group, vol. 68(4), pages 321-361.
    10. Annette Alstadsæter & Erik Fjærli, 2009. "Neutral taxation of shareholder income? Corporate responses to an announced dividend tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
    11. Drange, Nina, 2012. "Crowding out Dad? The Effect of a Cash-for-Care Subsidy on Family time Allocation," UiS Working Papers in Economics and Finance 2012/3, University of Stavanger.
    12. Annette Alstadsæter & Martin Jacob, 2017. "Who participates in tax avoidance? Evidence from Swedish microdata," Applied Economics, Taylor & Francis Journals, vol. 49(28), pages 2779-2796, June.
    13. Thoresen, Thor O. & Vattø, Trine E., 2015. "Validation of the discrete choice labor supply model by methods of the new tax responsiveness literature," Labour Economics, Elsevier, vol. 37(C), pages 38-53.
    14. Annette Alstadsæter & Knut Reidar Wangen, 2008. "Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large," CESifo Working Paper Series 2392, CESifo.
    15. Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2015. "Taxes on the Internet: Deterrence Effects of Public Disclosure," American Economic Journal: Economic Policy, American Economic Association, vol. 7(1), pages 36-62, February.
    16. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, March.
    17. Arnaldur Kristjánsson & Peter Lambert, 2015. "Structural progression measures for dual income tax systems," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 13(1), pages 1-15, March.
    18. Vidar Christiansen & Zhiyang Jia & Thor O. Thoresen, 2022. "Assessing income tax perturbations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(2), pages 472-504, April.
    19. Thor O. Thoresen & Zhiyang Jia & Peter J. Lambert, 2016. "Is there More Redistribution Now? A Review of Methods for Evaluating Tax Redistributional Effects," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(3), pages 302-333, September.
    20. Shafik Hebous, 2011. "Money at the Docks of Tax Havens: A Guide," CESifo Working Paper Series 3587, CESifo.
    21. Håkan Selin, 2024. "Taxing Dividends in a Dual Income Tax System - The Nordic Experience with the Income Splitting Rules," CESifo Working Paper Series 11491, CESifo.
    22. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 1-32, National Bureau of Economic Research, Inc.
    23. Guttorm Schjelderup, 2015. "Taxing Mobile Capital and Profits: The Nordic Welfare States," CESifo Working Paper Series 5603, CESifo.
    24. Lambert Peter J. & Thoresen Thor O., 2012. "The Inequality Effects of a Dual Income Tax System," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-17, July.
    25. Nina Drange, 2015. "Crowding out Dad? The Effect of a Cash-for-Care Subsidy on Family Time Allocation," Nordic Journal of Political Economy, Nordic Journal of Political Economy, vol. 40, pages 1-2.
    26. Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Working Papers 2020-118, Becker Friedman Institute for Research In Economics.
    27. Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).
    28. Elschner, Christina, 2013. "Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes," Journal of Public Economics, Elsevier, vol. 97(C), pages 206-216.
    29. Thor O. Thoresen & Trine E. Vattø, 2013. "Validation of structural labor supply model by the elasticity of taxable income," Discussion Papers 738, Statistics Norway, Research Department.
    30. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
    31. Erlend Bø & Peter Lambert & Thor Thoresen, 2012. "Horizontal inequity under a dual income tax system: principles and measurement," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 625-640, October.

  23. Annette Alstadsæter, 2006. "The Achilles Heel of the Dual Income Tax. The Norwegian Case," Discussion Papers 474, Statistics Norway, Research Department.

    Cited by:

    1. Thor O. Thoresen & Annette Alstadsæter, 2010. "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
    2. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018. "Social networks and tax avoidance. Evidence from a well-defined Norwegian tax shelter," Discussion Papers 886, Statistics Norway, Research Department.
    3. Roberto Iacono & Elisa Palagi, 2020. "Still the Lands of Equality? On the Heterogeneity of Individual Factor Income Shares in the Nordics," LIS Working papers 791, LIS Cross-National Data Center in Luxembourg.
    4. Annette Alstadsæter & Erik Fjærli, 2009. "Neutral taxation of shareholder income? Corporate responses to an announced dividend tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
    5. Annette Alstadsæter & Knut Reidar Wangen, 2008. "Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large," CESifo Working Paper Series 2392, CESifo.
    6. Iacono Roberto & Palagi Elisa, 2022. "Still the Lands of Equality? Heterogeneity of Income Composition in the Nordics, 1975–2016," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 22(2), pages 221-268, April.
    7. Henrekson, Magnus & Sanandaji, Tino, 2016. "Owner-Level Taxes and Business Activity," Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 12(1), pages 1-94, March.
    8. Wagenhals Gerhard & Buck Jürgen, 2009. "Implementing a Dual Income Tax in Germany – Effects on Labor Supply and Income Distribution," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 229(1), pages 84-102, February.
    9. Savina Princen & Athena Kalyva & Alexander Leodolter & Cécile Denis & Adriana Reut & Andreas Thiemann & Viginta Ivaskaite-Tamosiune, 2020. "Taxation of Household Capital in EU Member States Impact on Economic Efficiency, Revenue and Redistribution," European Economy - Discussion Papers 130, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    10. Erlend Bø & Peter Lambert & Thor Thoresen, 2012. "Horizontal inequity under a dual income tax system: principles and measurement," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 625-640, October.

  24. Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen, 2005. "Tax Effects, Search Unemployment, and the Choice of Educational Type," CESifo Working Paper Series 1622, CESifo.

    Cited by:

    1. Alstadsí¦ter, Annette & Kolm, Ann-Sofie & Larsen, Birthe, 2008. "Money or joy: The choice of educational type," European Journal of Political Economy, Elsevier, vol. 24(1), pages 107-122, March.
    2. Heijdra, B.J. & Ligthart, J.E., 2006. "The Transitional Dynamics of Fiscal Policy in Small Open Economies," Other publications TiSEM 0012a555-1a7d-464e-baae-c, Tilburg University, School of Economics and Management.
    3. von Greiff, Camilo, 2007. "Specialization in Higher Education and Economic Growth," Research Papers in Economics 2007:13, Stockholm University, Department of Economics.

  25. Alstadsæter, Annette & Kolm, Anne-Sofie & Larsen, Birthe, 2005. "Money or Joy," Working Papers 23-2005, Copenhagen Business School, Department of Economics.

    Cited by:

    1. Debora Di Gioacchino & Paola Profeta, 2014. "Lobbying for Education in a Two-Sector Model," Economics and Politics, Wiley Blackwell, vol. 26(2), pages 212-236, July.
    2. Annette Alstadsæter & Hans Henrik Sievertsen, 2009. "The Consumption Value of Higher Education," CESifo Working Paper Series 2871, CESifo.
    3. Sieuwerd Gaastra, 2020. "Personal Income Taxation and College Major Choice: A Case Study of the 1986 Tax Reform Act," Public Finance Review, , vol. 48(1), pages 3-42, January.
    4. Robert Dur & Amihai Glazer, 2005. "Subsidizing Enjoyable Education," Tinbergen Institute Discussion Papers 05-010/1, Tinbergen Institute, revised 29 Aug 2007.

  26. Alstadsæter, Annette & Kolm, Ann-Sofie & Larsen, Birthe, 2005. "Tax Effects of Unemployment and the Choice of Educational Type," Research Papers in Economics 2005:4, Stockholm University, Department of Economics.

    Cited by:

    1. Alstadsí¦ter, Annette & Kolm, Ann-Sofie & Larsen, Birthe, 2008. "Money or joy: The choice of educational type," European Journal of Political Economy, Elsevier, vol. 24(1), pages 107-122, March.
    2. Heijdra, B.J. & Ligthart, J.E., 2006. "The Transitional Dynamics of Fiscal Policy in Small Open Economies," Other publications TiSEM 0012a555-1a7d-464e-baae-c, Tilburg University, School of Economics and Management.
    3. von Greiff, Camilo, 2007. "Specialization in Higher Education and Economic Growth," Research Papers in Economics 2007:13, Stockholm University, Department of Economics.

  27. Annette Alstadsæter, 2003. "The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments," CESifo Working Paper Series 1018, CESifo.

    Cited by:

    1. Ruud de Mooij & G. Nicod, 2008. "Corporate tax policy and incorporation in the EU," CPB Discussion Paper 97, CPB Netherlands Bureau for Economic Policy Analysis.
    2. Oeffner, Marc, 2005. "Die Duale Einkommensteuer des Sachverständigenrates in der Diskussion," W.E.P. - Würzburg Economic Papers 59, University of Würzburg, Department of Economics.
    3. Weiss, Martin, 2007. "How well does a cash-flow tax on wages approximate an economic income tax on labor income?," arqus Discussion Papers in Quantitative Tax Research 31, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Sahm, Marco, 2006. "Essays in Public Economic Theory," Munich Dissertations in Economics 5633, University of Munich, Department of Economics.
    5. Kari, Seppo & Karikallio, Hanna, 2007. "Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax," Discussion Papers 416, VATT Institute for Economic Research.
    6. Kiesewetter, Dirk & Lachmund, Andreas, 2004. "Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen [Effects of a flat rate tax on investment decisions and capital structure of companies]," MPRA Paper 27177, University Library of Munich, Germany.
    7. Kari, Seppo & Kanniainen, Vesa & Ylä-Liedenpohja, Jouko, 2007. "Nordic Dual Income Taxation of Entrepreneurs," Discussion Papers 415, VATT Institute for Economic Research.
    8. Marco Sahm, 2009. "Imitating Accrual Taxation On A Realization Basis," Journal of Economic Surveys, Wiley Blackwell, vol. 23(4), pages 734-761, September.
    9. Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate tax policy, entrepreneurship and incorporation in the EU," European Economy - Economic Papers 2008 - 2015 269, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

  28. Annette Alstadsæter, 2003. "Income Tax, Consumption Value of Education, and the Choice of Educational Type," CESifo Working Paper Series 1055, CESifo.

    Cited by:

    1. Safoura Moeeni, 2021. "Married women’s labor force participation and intra-household bargaining power," Empirical Economics, Springer, vol. 60(3), pages 1411-1448, March.
    2. Alstadsí¦ter, Annette & Kolm, Ann-Sofie & Larsen, Birthe, 2008. "Money or joy: The choice of educational type," European Journal of Political Economy, Elsevier, vol. 24(1), pages 107-122, March.
    3. Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen, 2005. "Tax Effects, Search Unemployment, and the Choice of Educational Type," CESifo Working Paper Series 1622, CESifo.
    4. Asplund, Rita, 2004. "A Macroeconomic Perspective on Education and Inequality," Discussion Papers 906, The Research Institute of the Finnish Economy.
    5. Kim Heide & Dennis Fredriksen & Erling Holmøy & Ingeborg Foldøy Solli, 2006. "The Declining Skill-premium in Norway: How Skill-Biased Technical Change is Compatible with a Declining Wage Premium," EcoMod2006 272100038, EcoMod.
    6. Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen, 2005. "Tax Effects on Unemployment and the Choice of Educational Type," Discussion Papers 419, Statistics Norway, Research Department.
    7. Robert Dur & Amihai Glazer, 2005. "Subsidizing Enjoyable Education," Tinbergen Institute Discussion Papers 05-010/1, Tinbergen Institute, revised 29 Aug 2007.
    8. Lari Arthur Viianto, 2007. "On the positive effects of taxation on education," Working Papers. Serie AD 2007-30, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).

  29. Annette Alstadsæter, 2001. "Does the Tax System Encourage too much Education?," CESifo Working Paper Series 612, CESifo.

    Cited by:

    1. Lari Arthur Viianto, 2010. "The effects of the tax system on education decisions and welfare," Working Papers. Serie AD 2010-11, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).

Articles

  1. Annette Alstadsæter & Marie Bjørneby & Wojciech Kopczuk & Simen Markussen & Knut Røed, 2022. "Saving Effects of a Real-Life Imperfectly Implemented Wealth Tax: Evidence from Norwegian Micro Data," AEA Papers and Proceedings, American Economic Association, vol. 112, pages 63-67, May.

    Cited by:

    1. Roberto Iacono & Bard Smedsvik, 2023. "Behavioral responses to wealth taxation: evidence from a Norwegian reform," Working Papers halshs-04423923, HAL.
    2. Juliana Londoño-Vélez & Javier Avila-Mahecha, 2024. "Behavioral Responses to Wealth Taxation: Evidence from Colombia," NBER Working Papers 32134, National Bureau of Economic Research, Inc.

  2. Alstadsæter, Annette & Johannesen, Niels & Le Guern Herry, Ségal & Zucman, Gabriel, 2022. "Tax evasion and tax avoidance," Journal of Public Economics, Elsevier, vol. 206(C).

    Cited by:

    1. Trung Kien Tran & Minh Tuan Truong & Kim Tu Bui & Phung Duc Duong & Minh Vuong Huynh & Tran Thai Ha Nguyen, 2023. "Firm Risk and Tax Avoidance in Vietnam: Do Good Board Characteristics Interfere Effectively?," Risks, MDPI, vol. 11(2), pages 1-17, February.
    2. Baselgia, Enea & Martínez, Isabel Z., 2023. "Behavioral Responses to Special Tax Regimes for the Super-Rich: Insights from Swiss Rich Lists," CEPR Discussion Papers 17967, C.E.P.R. Discussion Papers.
    3. Rubolino, Enrico, 2023. "Does weak enforcement deter tax progressivity?," Journal of Public Economics, Elsevier, vol. 219(C).
    4. Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
    5. Leenders, Wouter & Lejour, Arjan & Rabate, Simon & Riet, Maarten van ‘t, 2020. "Offshore Tax Evasion and Wealth Inequality : Evidence from a Tax Amnesty in the Netherlands," Other publications TiSEM 8b755dfc-9376-4256-a10a-b, Tilburg University, School of Economics and Management.
    6. Agneša Víghová, 2022. "Detection of tax evasion using tax audits in the Slovak Republic," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 10(1), pages 214-225, September.
    7. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," SciencePo Working papers Main hal-03811306, HAL.
    8. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," Working Papers hal-03811306, HAL.
    9. Enea Baselgia & Isabel Z. Martinez, 2022. "Tracking and Taxing the Super-Rich: Insights from Swiss Rich Lists," KOF Working papers 22-501, KOF Swiss Economic Institute, ETH Zurich.
    10. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," SciencePo Working papers hal-03811306, HAL.

  3. Bjørneby, Marie & Alstadsæter, Annette & Telle, Kjetil, 2021. "Limits to third-party reporting: Evidence from a randomized field experiment in Norway," Journal of Public Economics, Elsevier, vol. 203(C).

    Cited by:

    1. Jarkko Harju & Kaisa Kotakorpi & Tuomas Matikka & Annika Nivala, 2024. "How Do Firms Respond to Risk-based Tax Audits?," Working Papers 22, Finnish Centre of Excellence in Tax Systems Research.
    2. Andrea Mangani & Andrea Antonelli, 2024. "Hidden Advertising and Firm size: the Symmetry Effect," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 14(2), pages 1-6.
    3. Burgstaller, Lilith & Feld, Lars P. & Pfeil, Katharina, 2022. "Working in the shadow: Survey techniques for measuring and explaining undeclared work," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 661-671.
    4. Burgstaller, Lilith & Pfeil, Katharina, 2024. "You don’t need an invoice, do you? An online experiment on collaborative tax evasion," Journal of Economic Psychology, Elsevier, vol. 101(C).
    5. Burgstaller, Lilith & Pfeil, Katharina, 2022. "You don't need an invoice, do you? An online experiment on collaborative tax evasion," Freiburg Discussion Papers on Constitutional Economics 22/6, Walter Eucken Institut e.V..
    6. Arezzo, Maria Felice & Horodnic, Ioana A. & Williams, Colin C. & Guagnano, Giuseppina, 2024. "Measuring participation in undeclared work in Europe using survey data: A method for resolving social desirability bias," Socio-Economic Planning Sciences, Elsevier, vol. 91(C).
    7. Kotakorpi, Kaisa & Nurminen, Tuomas & Miettinen, Topi & Metsälampi, Satu, 2024. "Bearing the burden — Implications of tax reporting institutions on evasion and incidence," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 81-134.
    8. Anikó Bíró & Daniel Prinz & László Sándor, 2021. "The minimum wage, informal pay and tax enforcement," IFS Working Papers W21/41, Institute for Fiscal Studies.
    9. Kaisa Kotakorpiⓡ & Tuomas Nurminenⓡ & Topi Miettinen ⓡ & Satu Metsälampiⓡ & Kaisa Kotakorpi, 2022. "Bearing the Burden - Implications of Tax Reporting Institutions and Image Concerns on Evasion and Incidence," CESifo Working Paper Series 9791, CESifo.
    10. Bjørkheim, Julie Brun & Nygård, Odd E., 2024. "Gender Differences in Tax Evasion: Evidence from Norwegian Administrative Data," Discussion Papers 2024/8, Norwegian School of Economics, Department of Business and Management Science.
    11. Kaisa Kotakorpi & Tuomas Nurminen & Topi Miettinen & Satu Metsälampi, 2022. "Bearing the burden – Implications of tax reporting institutions and image concerns on evasion and incidence," Working Papers 3, Finnish Centre of Excellence in Tax Systems Research.

  4. Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland, 2020. "Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(3), pages 805-828, September.
    See citations under working paper version above.
  5. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2019. "Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1291-1328, December.
    See citations under working paper version above.
  6. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019. "Tax Evasion and Inequality," American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.
    See citations under working paper version above.
  7. Alstadsæter, Annette & Johannesen, Niels & Zucman, Gabriel, 2018. "Who owns the wealth in tax havens? Macro evidence and implications for global inequality," Journal of Public Economics, Elsevier, vol. 162(C), pages 89-100.
    See citations under working paper version above.
  8. Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 33(93), pages 131-177.
    See citations under working paper version above.
  9. Annette Alstadsæter & Martin Jacob, 2017. "Who participates in tax avoidance? Evidence from Swedish microdata," Applied Economics, Taylor & Francis Journals, vol. 49(28), pages 2779-2796, June.

    Cited by:

    1. Spencer Bastani & Thomas Giebe & Chizheng Miao, 2019. "Ethnicity and tax filing behavior," CESifo Working Paper Series 7576, CESifo.
    2. Selin, Håkan & Simula, Laurent, 2017. "Income shifting as income creation? The intensive vs. the extensive shifting margins," Working Paper Series 2017:10, IFAU - Institute for Evaluation of Labour Market and Education Policy.

  10. Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017. "Do dividend taxes affect corporate investment?," Journal of Public Economics, Elsevier, vol. 151(C), pages 74-83.
    See citations under working paper version above.
  11. Annette Alstadsæter & Martin Jacob, 2016. "Dividend Taxes and Income Shifting," Scandinavian Journal of Economics, Wiley Blackwell, vol. 118(4), pages 693-717, October.
    See citations under working paper version above.
  12. Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," Tax Policy and the Economy, University of Chicago Press, vol. 28(1), pages 1-32.
    See citations under working paper version above.
  13. Annette Alstadsæter, 2011. "Measuring the Consumption Value of Higher Education," CESifo Economic Studies, CESifo Group, vol. 57(3), pages 458-479, September.
    See citations under working paper version above.
  14. Thor O. Thoresen & Annette Alstadsæter, 2010. "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
    See citations under working paper version above.
  15. Annette Alstadsater & Knut Reidar Wangen, 2010. "Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 23(2), pages 73-87, Autumn.

    Cited by:

    1. Thor O. Thoresen & Annette Alstadsæter, 2010. "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
    2. Bakke, Julia Tropina & Hopland, Arnt Ove & Møen, Jarle, 2019. "Profit shifting and the effect of stricter transfer pricing regulation on tax revenue," Discussion Papers 2019/11, Norwegian School of Economics, Department of Business and Management Science.
    3. Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!," TEPP Working Paper 2023-05, TEPP.
    4. Segura III, Jerome, 2016. "A Regional Tale of Two Income Taxes," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 46(2), December.
    5. Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).

  16. Annette Alstadsæter & Erik Fjærli, 2009. "Neutral taxation of shareholder income? Corporate responses to an announced dividend tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
    See citations under working paper version above.
  17. Alstadsí¦ter, Annette & Kolm, Ann-Sofie & Larsen, Birthe, 2008. "Money or joy: The choice of educational type," European Journal of Political Economy, Elsevier, vol. 24(1), pages 107-122, March.

    Cited by:

    1. Debora Di Gioacchino & Paola Profeta, 2014. "Lobbying for Education in a Two-Sector Model," Economics and Politics, Wiley Blackwell, vol. 26(2), pages 212-236, July.
    2. Bas Jacobs, 2007. "Optimal Redistributive Tax and Education Policies in General Equilibrium," CESifo Working Paper Series 2162, CESifo.
    3. Sana Sellami & Dieter Verhaest & Walter Nonneman & Walter Van Trier, 2020. "Education as investment, consumption or adapting to social norm: implications for educational mismatch among graduates," Education Economics, Taylor & Francis Journals, vol. 28(1), pages 26-45, January.
    4. Annette Alstadsæter, 2009. "Measuring the Consumption Value of Higher Education," CESifo Working Paper Series 2799, CESifo.
    5. Annette Alstadsæter & Hans Henrik Sievertsen, 2009. "The Consumption Value of Higher Education," CESifo Working Paper Series 2871, CESifo.

  18. Annette Alstadsaeter, 2007. "The Achilles Heel of the Dual Income Tax: The Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
    See citations under working paper version above.

Chapters

  1. Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017. "Do Dividend Taxes Affect Corporate Investment?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  2. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 1-32, National Bureau of Economic Research, Inc.
    See citations under working paper version above.Sorry, no citations of chapters recorded.

Books

    Sorry, no citations of books recorded.
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