Details about Annette Alstadsæter

Access statistics for papers by Annette Alstadsæter.

Last updated 2022-01-04. Update your information in the RePEc Author Service.

Short-id: pal346

Working Papers

2022

1. Saving Effects of a Real-Life Imperfectly Implemented Net Wealth Tax: Evidence from Norwegian Micro Data
   NBER Working Papers, National Bureau of Economic Research, Inc

2020

2. Norwegian and US Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (19)
   See also Journal Article in National Tax Journal (2020)
3. The First Weeks of the Coronavirus Crisis: Who Got Hit, When and Why? Evidence from Norway
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (42)
   Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2020) View citations (43)

2018

4. Collusive Tax Evasion by Employers and Employees: Evidence from a Randomized Field Experiment in Norway
   CESifo Working Paper Series, CESifo View citations (5)
   Also in Discussion Papers, Statistics Norway, Research Department (2018) View citations (5)
5. Patent boxes design, patents location, and local R&D
   ULB Institutional Repository, ULB -- Universite Libre de Bruxelles View citations (37)
   Also in JRC Working Papers on Corporate R&D and Innovation, Joint Research Centre (Seville site) (2015) View citations (13)
   Working Papers, Oxford University Centre for Business Taxation (2015) View citations (10)
   Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2015) View citations (28)
   CESifo Working Paper Series, CESifo (2015) View citations (26)
   CEPR Discussion Papers, C.E.P.R. Discussion Papers (2015) View citations (37)
   See also Journal Article in Economic Policy (2018)
6. Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
   Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2018) View citations (6)
   Discussion Papers, Statistics Norway, Research Department (2018) View citations (27)
   See also Journal Article in International Tax and Public Finance (2019)
7. Tax Evasion and Inequality
   CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (14)
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2017) View citations (74)
   See also Journal Article in American Economic Review (2019)
8. Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality
   CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (145)
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2017) View citations (22)
   See also Journal Article in Journal of Public Economics (2018)

2016

9. Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from
   CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (35)
10. Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (37)
    Also in Discussion Papers, Statistics Norway, Research Department (2016) View citations (41)

2014

11. Dividend taxes and income shifting
    arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre View citations (5)
    See also Journal Article in Scandinavian Journal of Economics (2016)
12. Do Dividend Taxes Affect Corporate Investment?
    CESifo Working Paper Series, CESifo
    Also in arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre (2014) View citations (1)
    See also Chapter (2017)
    Journal Article in Journal of Public Economics (2017)

2013

13. Are Closely-Held Firms Tax Shelters?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
    Also in Discussion Papers, Statistics Norway, Research Department (2013) View citations (4)
    See also Journal Article in Tax Policy and the Economy (2014)
    Chapter (2014)
14. Payout policies of privately held firms: Flexibility and the role of income taxes
    arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre View citations (7)
15. The Effect of Awareness and Incentives on Tax Evasion
    CESifo Working Paper Series, CESifo View citations (9)
    Also in arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre (2013) View citations (9)
    Working Papers, Oxford University Centre for Business Taxation (2013) View citations (9)
16. Who Participates in Tax Avoidance?
    CESifo Working Paper Series, CESifo View citations (9)
    Also in arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre (2013) View citations (9)

2009

17. Measuring the Consumption Value of Higher Education
    CESifo Working Paper Series, CESifo View citations (7)
    Also in Econometric Society 2004 Australasian Meetings, Econometric Society (2004) View citations (4)
    See also Journal Article in CESifo Economic Studies (2011)
18. Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax
    CESifo Working Paper Series, CESifo View citations (14)
    See also Journal Article in International Tax and Public Finance (2009)
19. The Consumption Value of Higher Education
    CESifo Working Paper Series, CESifo View citations (1)

2008

20. Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large
    CESifo Working Paper Series, CESifo View citations (3)
21. Shifts in Organizational Form under a Dual Income Tax System
    CESifo Working Paper Series, CESifo View citations (5)
    Also in Discussion Papers, Statistics Norway, Research Department (2008) View citations (19)
    See also Journal Article in FinanzArchiv: Public Finance Analysis (2010)

2006

22. The Achilles Heel of the Dual Income Tax. The Norwegian Case
    Discussion Papers, Statistics Norway, Research Department
    See also Journal Article in Finnish Economic Papers (2007)

2005

23. Money or Joy
    Working Papers, Copenhagen Business School, Department of Economics View citations (5)
24. Tax Effects of Unemployment and the Choice of Educational Type
    Research Papers in Economics, Stockholm University, Department of Economics View citations (4)
    Also in Discussion Papers, Statistics Norway, Research Department (2005) View citations (4)
25. Tax Effects, Search Unemployment, and the Choice of Educational Type
    CESifo Working Paper Series, CESifo View citations (4)

2003

26. Income Tax, Consumption Value of Education, and the Choice of Educational Type
    CESifo Working Paper Series, CESifo View citations (10)
27. The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments
    CESifo Working Paper Series, CESifo View citations (15)

2001

28. Does the Tax System Encourage too much Education?
    CESifo Working Paper Series, CESifo View citations (1)

Journal Articles

2021

1. Limits to third-party reporting: Evidence from a randomized field experiment in Norway
   Journal of Public Economics, 2021, 203, (C) View citations (8)

2020

2. Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well
   National Tax Journal, 2020, 73, (3), 805-828 View citations (11)
   See also Working Paper (2020)

2019

3. Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter
   International Tax and Public Finance, 2019, 26, (6), 1291-1328 View citations (16)
   See also Working Paper (2018)
4. Tax Evasion and Inequality
   American Economic Review, 2019, 109, (6), 2073-2103 View citations (152)
   See also Working Paper (2018)

2018

5. Patent boxes design, patents location, and local R&D
   Economic Policy, 2018, 33, (93), 131-177 View citations (34)
   See also Working Paper (2018)
6. Tax Incentives and Noncompliance
   Public Finance Review, 2018, 46, (4), 609-634
7. Who owns the wealth in tax havens? Macro evidence and implications for global inequality
   Journal of Public Economics, 2018, 162, (C), 89-100 View citations (143)
   See also Working Paper (2018)

2017

8. Do dividend taxes affect corporate investment?
   Journal of Public Economics, 2017, 151, (C), 74-83 View citations (33)
   See also Working Paper (2014)
   Chapter (2017)
9. Who participates in tax avoidance? Evidence from Swedish microdata
   Applied Economics, 2017, 49, (28), 2779-2796 View citations (5)

2016

10. Dividend Taxes and Income Shifting
    Scandinavian Journal of Economics, 2016, 118, (4), 693-717 View citations (31)
    See also Working Paper (2014)

2014

11. Are Closely Held Firms Tax Shelters?
    Tax Policy and the Economy, 2014, 28, (1), 1 - 32 View citations (15)
    See also Working Paper (2013)
    Chapter (2014)

2011

12. Measuring the Consumption Value of Higher Education
    CESifo Economic Studies, 2011, 57, (3), 458-479 View citations (14)
    See also Working Paper (2009)

2010

13. Shifts in Organizational Form under a Dual Income Tax System
    FinanzArchiv: Public Finance Analysis, 2010, 66, (4), 384-418 View citations (24)
    See also Working Paper (2008)
14. Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case
    Finnish Economic Papers, 2010, 23, (2), 73-87 View citations (6)

2009

15. Neutral taxation of shareholder income? Corporate responses to an announced dividend tax
    International Tax and Public Finance, 2009, 16, (4), 571-604 View citations (10)
    See also Working Paper (2009)

2008

16. Money or joy: The choice of educational type
    European Journal of Political Economy, 2008, 24, (1), 107-122 View citations (5)

2007

17. The Achilles Heel of the Dual Income Tax: The Norwegian Case
    Finnish Economic Papers, 2007, 20, (1), 5-22 View citations (12)
    See also Working Paper (2006)

2005

18. Gradstein, M., Justman, M., and Meier V.: The Political Economy of Education: Implications for Growth and Inequality
    Journal of Economics, 2005, 85, (2), 205-207

Chapters

2017

1. Do Dividend Taxes Affect Corporate Investment?
   A chapter in Personal Income Taxation and Household Behavior (TAPES), 2017 View citations (35)
   See also Working Paper (2014)
   Journal Article in Journal of Public Economics (2017)

2014

2. Are Closely Held Firms Tax Shelters?
   A chapter in Tax Policy and the Economy, Volume 28, 2014, pp 1-32 View citations (16)
   See also Working Paper (2013)
   Journal Article in Tax Policy and the Economy (2014)