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Details about Annette Alstadsæter

Workplace:School of Economics and Business, Norges miljø- og biovitenskapelig universitet (Norwegian University of Life Sciences), (more information at EDIRC)
Observatoire Européen de la Fiscalité (EU Tax Observatory), Paris School of Economics, (more information at EDIRC)

Access statistics for papers by Annette Alstadsæter.

Last updated 2024-05-07. Update your information in the RePEc Author Service.

Short-id: pal346


Jump to Journal Articles Chapters

Working Papers

2024

  1. Lost in Information: National Implementation of Global Tax Agreements
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads
  2. Misreporting in the Norwegian Business Cash Support Scheme
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads

2023

  1. Social Gradients in Employment during and after the COVID-19 Pandemic
    IZA Discussion Papers, Institute of Labor Economics (IZA) Downloads
  2. The Real Effects of of Tax Havens
    Working Papers, HAL
    Also in Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL (2023)

2022

  1. Increasing Cross-Border Ownership of Real Estate: Evidence from Norway
    Working Papers, HAL Downloads
  2. Pennies from Haven: Wages and Profit Shifting
    CESifo Working Paper Series, CESifo Downloads View citations (1)
  3. 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 Downloads View citations (1)
  4. Who Owns Offshore Real Estate? Evidence from Dubai
    Working Papers, HAL Downloads

2020

  1. Norwegian and US Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (20)
    See also Journal Article Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well, National Tax Journal, National Tax Association (2020) Downloads View citations (12) (2020)
  2. 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 Downloads View citations (48)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2020) Downloads View citations (49)

2018

  1. Collusive Tax Evasion by Employers and Employees: Evidence from a Randomized Field Experiment in Norway
    CESifo Working Paper Series, CESifo Downloads View citations (6)
    Also in Discussion Papers, Statistics Norway, Research Department (2018) Downloads View citations (6)
  2. Patent boxes design, patents location, and local R&D
    ULB Institutional Repository, ULB -- Universite Libre de Bruxelles View citations (40)
    Also in CESifo Working Paper Series, CESifo (2015) Downloads View citations (26)
    JRC Working Papers on Corporate R&D and Innovation, Joint Research Centre (2015) Downloads View citations (13)
    Working Papers, Oxford University Centre for Business Taxation (2015) Downloads View citations (10)
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2015) Downloads View citations (28)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2015) Downloads View citations (37)

    See also Journal Article Patent boxes design, patents location, and local R&D, Economic Policy, CEPR, CESifo, Sciences Po (2018) Downloads View citations (37) (2018)
  3. Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (6)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2018) Downloads View citations (6)
    Discussion Papers, Statistics Norway, Research Department (2018) Downloads View citations (27)

    See also Journal Article Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter, International Tax and Public Finance, Springer (2019) Downloads View citations (18) (2019)
  4. Tax Evasion and Inequality
    CEPR Discussion Papers, C.E.P.R. Discussion Papers Downloads View citations (14)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2017) Downloads View citations (74)

    See also Journal Article Tax Evasion and Inequality, American Economic Review, American Economic Association (2019) Downloads View citations (179) (2019)
  5. Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality
    CEPR Discussion Papers, C.E.P.R. Discussion Papers Downloads View citations (161)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2017) Downloads View citations (22)

    See also Journal Article Who owns the wealth in tax havens? Macro evidence and implications for global inequality, Journal of Public Economics, Elsevier (2018) Downloads View citations (143) (2018)

2016

  1. 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 Downloads View citations (35)
  2. 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 Downloads View citations (37)
    Also in Discussion Papers, Statistics Norway, Research Department (2016) Downloads View citations (41)

2014

  1. Dividend taxes and income shifting
    arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre Downloads View citations (5)
    See also Journal Article Dividend Taxes and Income Shifting, Scandinavian Journal of Economics, Wiley Blackwell (2016) Downloads View citations (32) (2016)
  2. Do Dividend Taxes Affect Corporate Investment?
    CESifo Working Paper Series, CESifo Downloads
    Also in arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre (2014) Downloads View citations (1)

    See also Chapter Do Dividend Taxes Affect Corporate Investment?, NBER Chapters, National Bureau of Economic Research, Inc (2017) View citations (41) (2017)
    Journal Article Do dividend taxes affect corporate investment?, Journal of Public Economics, Elsevier (2017) Downloads View citations (33) (2017)

2013

  1. Are Closely-Held Firms Tax Shelters?
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (3)
    Also in Discussion Papers, Statistics Norway, Research Department (2013) Downloads View citations (4)

    See also Journal Article Are Closely Held Firms Tax Shelters?, Tax Policy and the Economy, University of Chicago Press (2014) Downloads View citations (18) (2014)
    Chapter Are Closely Held Firms Tax Shelters?, NBER Chapters, National Bureau of Economic Research, Inc (2014) Downloads View citations (19) (2014)
  2. Payout policies of privately held firms: Flexibility and the role of income taxes
    arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre Downloads View citations (7)
  3. The Effect of Awareness and Incentives on Tax Evasion
    CESifo Working Paper Series, CESifo Downloads View citations (10)
    Also in Working Papers, Oxford University Centre for Business Taxation (2013) Downloads View citations (10)
    arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre (2013) Downloads View citations (10)
  4. Who Participates in Tax Avoidance?
    CESifo Working Paper Series, CESifo Downloads View citations (9)
    Also in arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre (2013) Downloads View citations (9)

2009

  1. Measuring the Consumption Value of Higher Education
    CESifo Working Paper Series, CESifo Downloads View citations (7)
    Also in Econometric Society 2004 Australasian Meetings, Econometric Society (2004) Downloads View citations (4)

    See also Journal Article Measuring the Consumption Value of Higher Education, CESifo Economic Studies, CESifo Group (2011) Downloads View citations (15) (2011)
  2. Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax
    CESifo Working Paper Series, CESifo Downloads View citations (14)
    See also Journal Article Neutral taxation of shareholder income? Corporate responses to an announced dividend tax, International Tax and Public Finance, Springer (2009) Downloads View citations (10) (2009)
  3. The Consumption Value of Higher Education
    CESifo Working Paper Series, CESifo Downloads View citations (1)

2008

  1. Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large
    CESifo Working Paper Series, CESifo Downloads View citations (3)
  2. Shifts in Organizational Form under a Dual Income Tax System
    CESifo Working Paper Series, CESifo Downloads View citations (5)
    Also in Discussion Papers, Statistics Norway, Research Department (2008) Downloads View citations (19)

    See also Journal Article Shifts in Organizational Form under a Dual Income Tax System, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2010) Downloads View citations (24) (2010)

2006

  1. The Achilles Heel of the Dual Income Tax. The Norwegian Case
    Discussion Papers, Statistics Norway, Research Department Downloads
    See also Journal Article The Achilles Heel of the Dual Income Tax: The Norwegian Case, Finnish Economic Papers, Finnish Economic Association (2007) Downloads View citations (12) (2007)

2005

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

2003

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

2001

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

Journal Articles

2022

  1. Saving Effects of a Real-Life Imperfectly Implemented Wealth Tax: Evidence from Norwegian Micro Data
    AEA Papers and Proceedings, 2022, 112, 63-67 Downloads View citations (2)
  2. Tax evasion and tax avoidance
    Journal of Public Economics, 2022, 206, (C) Downloads View citations (14)

2021

  1. Limits to third-party reporting: Evidence from a randomized field experiment in Norway
    Journal of Public Economics, 2021, 203, (C) Downloads View citations (14)

2020

  1. Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well
    National Tax Journal, 2020, 73, (3), 805-828 Downloads View citations (12)
    See also Working Paper Norwegian and US Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well, NBER Working Papers (2020) Downloads View citations (20) (2020)

2019

  1. Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter
    International Tax and Public Finance, 2019, 26, (6), 1291-1328 Downloads View citations (18)
    See also Working Paper Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter, NBER Working Papers (2018) Downloads View citations (6) (2018)
  2. Tax Evasion and Inequality
    American Economic Review, 2019, 109, (6), 2073-2103 Downloads View citations (179)
    See also Working Paper Tax Evasion and Inequality, CEPR Discussion Papers (2018) Downloads View citations (14) (2018)

2018

  1. Patent boxes design, patents location, and local R&D
    Economic Policy, 2018, 33, (93), 131-177 Downloads View citations (37)
    See also Working Paper Patent boxes design, patents location, and local R&D, ULB Institutional Repository (2018) View citations (40) (2018)
  2. Tax Incentives and Noncompliance
    Public Finance Review, 2018, 46, (4), 609-634 Downloads
  3. Who owns the wealth in tax havens? Macro evidence and implications for global inequality
    Journal of Public Economics, 2018, 162, (C), 89-100 Downloads View citations (143)
    See also Working Paper Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality, CEPR Discussion Papers (2018) Downloads View citations (161) (2018)

2017

  1. Do dividend taxes affect corporate investment?
    Journal of Public Economics, 2017, 151, (C), 74-83 Downloads View citations (33)
    See also Chapter Do Dividend Taxes Affect Corporate Investment?, NBER Chapters, 2017 (2017) View citations (41) (2017)
    Working Paper Do Dividend Taxes Affect Corporate Investment?, CESifo Working Paper Series (2014) Downloads (2014)
  2. Who participates in tax avoidance? Evidence from Swedish microdata
    Applied Economics, 2017, 49, (28), 2779-2796 Downloads View citations (5)

2016

  1. Dividend Taxes and Income Shifting
    Scandinavian Journal of Economics, 2016, 118, (4), 693-717 Downloads View citations (32)
    See also Working Paper Dividend taxes and income shifting, arqus Discussion Papers in Quantitative Tax Research (2014) Downloads View citations (5) (2014)

2014

  1. Are Closely Held Firms Tax Shelters?
    Tax Policy and the Economy, 2014, 28, (1), 1 - 32 Downloads View citations (18)
    See also Working Paper Are Closely-Held Firms Tax Shelters?, NBER Working Papers (2013) Downloads View citations (3) (2013)
    Chapter Are Closely Held Firms Tax Shelters?, NBER Chapters, 2014, 1-32 (2014) Downloads View citations (19) (2014)

2011

  1. Measuring the Consumption Value of Higher Education
    CESifo Economic Studies, 2011, 57, (3), 458-479 Downloads View citations (15)
    See also Working Paper Measuring the Consumption Value of Higher Education, CESifo Working Paper Series (2009) Downloads View citations (7) (2009)

2010

  1. Shifts in Organizational Form under a Dual Income Tax System
    FinanzArchiv: Public Finance Analysis, 2010, 66, (4), 384-418 Downloads View citations (24)
    See also Working Paper Shifts in Organizational Form under a Dual Income Tax System, CESifo Working Paper Series (2008) Downloads View citations (5) (2008)
  2. Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case
    Finnish Economic Papers, 2010, 23, (2), 73-87 Downloads View citations (6)

2009

  1. Neutral taxation of shareholder income? Corporate responses to an announced dividend tax
    International Tax and Public Finance, 2009, 16, (4), 571-604 Downloads View citations (10)
    See also Working Paper Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax, CESifo Working Paper Series (2009) Downloads View citations (14) (2009)

2008

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

2007

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

2005

  1. 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 Downloads

Chapters

2017

  1. Do Dividend Taxes Affect Corporate Investment?
    A chapter in Personal Income Taxation and Household Behavior (TAPES), 2017 View citations (41)
    See also Journal Article Do dividend taxes affect corporate investment?, Elsevier (2017) Downloads View citations (33) (2017)
    Working Paper Do Dividend Taxes Affect Corporate Investment?, CESifo (2014) Downloads (2014)

2014

  1. Are Closely Held Firms Tax Shelters?
    A chapter in Tax Policy and the Economy, Volume 28, 2014, pp 1-32 Downloads View citations (19)
    See also Working Paper Are Closely-Held Firms Tax Shelters?, National Bureau of Economic Research, Inc (2013) Downloads View citations (3) (2013)
    Journal Article Are Closely Held Firms Tax Shelters?, University of Chicago Press (2014) Downloads View citations (18) (2014)
 
Page updated 2024-12-07