Details about Thor O. Thoresen
Access statistics for papers by Thor O. Thoresen.
Last updated 2024-07-05. Update your information in the RePEc Author Service.
Short-id: pth259
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Working Papers
2024
- Explaining the Declining Labor Supply Responsiveness of Married Women
CESifo Working Paper Series, CESifo 
- Hedonic regression models for housing tax valuation
Discussion Papers, Statistics Norway, Research Department
- Micro and macro evidence of the relationship between income mobility and taxation
Discussion Papers, Statistics Norway, Research Department
2023
- Controlling for fixed effects in studies of income underreporting
Discussion Papers, Statistics Norway, Research Department View citations (1)
- The LOTTE system of tax microsimulation models
Discussion Papers, Statistics Norway, Research Department
See also Journal Article The LOTTE System of Tax Microsimulation Models, International Journal of Microsimulation, International Microsimulation Association (2024) (2024)
2022
- Wealth Taxation and Charitable Giving
CESifo Working Paper Series, CESifo
2021
- A wealth tax at work
Discussion Papers, Statistics Norway, Research Department View citations (4)
See also Journal Article A Wealth Tax at Work, CESifo Economic Studies, CESifo Group (2022) (2022)
- Alternatives to paying child benefit to the rich. means testing or higher tax?
Discussion Papers, Statistics Norway, Research Department
Also in CESifo Working Paper Series, CESifo (2020)
See also Journal Article Alternatives to Paying Child Benefit to the Rich: Means‐Testing or Higher Tax?, Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research (2023) (2023)
- Welfare effects of tax policy change when there are choice restrictions on labour supply
Discussion Papers, Statistics Norway, Research Department
2020
- Assessing income tax perturbations
Discussion Papers, Statistics Norway, Research Department
Also in CESifo Working Paper Series, CESifo (2018)
See also Journal Article Assessing income tax perturbations, International Tax and Public Finance, Springer (2022) (2022)
- Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway
CESifo Working Paper Series, CESifo View citations (5)
Also in Discussion Papers, Statistics Norway, Research Department (2020) View citations (5)
See also Journal Article Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway, Journal of Economic Behavior & Organization, Elsevier (2023) View citations (3) (2023)
2018
- An up-to-date joint labor supply and child care choice model
Discussion Papers, Statistics Norway, Research Department View citations (1)
Also in CESifo Working Paper Series, CESifo (2017)
See also Journal Article An up-to-date joint labor supply and child care choice model, European Economic Review, Elsevier (2019) View citations (7) (2019)
2017
- Distributional Effects of the Wealth Tax under a Lifetime-Dynastic Income Concept
CESifo Working Paper Series, CESifo View citations (6)
See also Journal Article Distributional Effects of a Wealth Tax under Lifetime‐Dynastic Income Concepts, Scandinavian Journal of Economics, Wiley Blackwell (2021) View citations (7) (2021)
2016
- Distributional Implications of Joint Tax Evasion
CESifo Working Paper Series, CESifo View citations (5)
See also Journal Article Distributional Implications of Joint Tax Evasion, The Economic Journal, Royal Economic Society (2019) View citations (12) (2019)
- Heterogeneity of the Carnegie Effect
Discussion Papers, Statistics Norway, Research Department View citations (9)
Also in CESifo Working Paper Series, CESifo (2015)
See also Journal Article Heterogeneity of the Carnegie Effect, Journal of Human Resources, University of Wisconsin Press (2019) View citations (10) (2019)
- Problematic response margins in the estimation of the elasticity of taxable income
Discussion Papers, Statistics Norway, Research Department
See also Journal Article Problematic response margins in the estimation of the elasticity of taxable income, International Tax and Public Finance, Springer (2020) View citations (4) (2020)
2015
- A common base answer to "Which country is most redistributive?"
Discussion Papers, Statistics Norway, Research Department View citations (1)
2014
- Taxes on the internet. Deterrence effects of public disclosure
Discussion Papers, Statistics Norway, Research Department View citations (16)
Also in CESifo Working Paper Series, CESifo (2013) View citations (3)
See also Journal Article Taxes on the Internet: Deterrence Effects of Public Disclosure, American Economic Journal: Economic Policy, American Economic Association (2015) View citations (69) (2015)
2013
- Distributional benchmarking in tax policy evaluations
Discussion Papers, Statistics Norway, Research Department
- Validation of structural labor supply model by the elasticity of taxable income
Discussion Papers, Statistics Norway, Research Department View citations (3)
2012
- Inequality Comparisons in a Multi-Period Framework: The Role of Alternative Welfare Metrics
Working Paper Series, Victoria University of Wellington, Chair in Public Finance
Also in Department of Economics - Working Papers Series, The University of Melbourne (2011) View citations (1)
See also Journal Article INEQUALITY COMPARISONS IN A MULTI-PERIOD FRAMEWORK: THE ROLE OF ALTERNATIVE WELFARE METRICS, Review of Income and Wealth, International Association for Research in Income and Wealth (2013) View citations (8) (2013)
- Theoretical and Practical Arguments for Modeling Labor Supply as a Choice among Latent Jobs
CESifo Working Paper Series, CESifo View citations (8)
Also in Discussion Papers, Statistics Norway, Research Department (2012) View citations (3)
See also Journal Article THEORETICAL AND PRACTICAL ARGUMENTS FOR MODELING LABOR SUPPLY AS A CHOICE AMONG LATENT JOBS, Journal of Economic Surveys, Wiley Blackwell (2014) View citations (31) (2014)
2011
- Evaluating the redistributional effects of tax policy changes: with an application to the 2006 Norwegian tax reform
Discussion Papers, Statistics Norway, Research Department View citations (3)
See also Journal Article A Suggestion for Evaluating the Redistributional Effects of Tax Changes: With an Application to the 2006 Norwegian Tax Reform, Public Finance Review (2012) View citations (18) (2012)
- Horizontal inequity under a dual income tax system: principles and measurement
Discussion Papers, Statistics Norway, Research Department View citations (1)
See also Journal Article Horizontal inequity under a dual income tax system: principles and measurement, International Tax and Public Finance, Springer (2012) View citations (8) (2012)
- On the meaning and measurement of redistribution in cross-country comparisons
Discussion Papers, Statistics Norway, Research Department View citations (9)
Also in LIS Working papers, LIS Cross-National Data Center in Luxembourg (2010) View citations (12)
- The inequality effects of a dual income tax system
Discussion Papers, Statistics Norway, Research Department View citations (2)
See also Journal Article The Inequality Effects of a Dual Income Tax System, The B.E. Journal of Economic Analysis & Policy, De Gruyter (2012) View citations (5) (2012)
2009
- Income Mobility of Owners of Small Businesses when Boundaries between Occupations are Vague
CESifo Working Paper Series, CESifo View citations (2)
2008
- More realistic estimates of revenue changes from tax cuts
Discussion Papers, Statistics Norway, Research Department
- Parents' Desire to Make Equal Inter Vivos Transfers
CESifo Working Paper Series, CESifo
See also Journal Article Parents' Desire to Make Equal Inter Vivos Transfers*, CESifo Economic Studies, CESifo Group (2011) View citations (11) (2011)
- 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 Shifts in Organizational Form under a Dual Income Tax System, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2010) View citations (26) (2010)
2007
- The Case for Labour Supply Incentives: A Comparison of Family Policies in Australia and Norway
Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne View citations (3)
2006
- Effects of Family Policy Reforms in Norway. Results from a Joint Labor Supply and Child Care Choice Microsimulation Analysis
Discussion Papers, Statistics Norway, Research Department View citations (13)
See also Journal Article Effects of family policy reforms in Norway: results from a joint labour supply and childcare choice microsimulation analysis, Fiscal Studies, Institute for Fiscal Studies (2006) View citations (27) (2006)
2005
- Base independence in the analysis of tax policy effects: with an application to Norway 1992-2004
Discussion Papers, Statistics Norway, Research Department View citations (12)
Also in University of Oregon Economics Department Working Papers, University of Oregon Economics Department (2005)
See also Journal Article Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004, International Tax and Public Finance, Springer (2009) View citations (24) (2009)
- The relationship between altruism and equal sharing. Evidence from inter vivos transfer behavior
Discussion Papers, Statistics Norway, Research Department View citations (2)
2002
- A Discrete Choice Model for Labor Supply and Child Care
Discussion Papers, Statistics Norway, Research Department View citations (27)
See also Journal Article A discrete choice model for labor supply and childcare, Journal of Population Economics, Springer (2007) View citations (117) (2007)
- Reduced Tax Progressivity in Norway in the Nineties The Effect from Tax Changes
Discussion Papers, Statistics Norway, Research Department View citations (10)
See also Journal Article Reduced Tax Progressivity in Norway in the Nineties: The Effect from Tax Changes, International Tax and Public Finance, Springer (2004) View citations (31) (2004)
1999
- Income Responses to Tax Changes - Evidence from the Norwegian Tax Reform
Discussion Papers, Statistics Norway, Research Department View citations (37)
See also Journal Article Income Responses to Tax Changes--Evidence From the Norwegian Tax Reform, National Tax Journal, National Tax Association (2001) View citations (52) (2001)
- Means-testing the Child Benefit
Discussion Papers, Statistics Norway, Research Department
See also Journal Article Means‐Testing the Child Benefit, Review of Income and Wealth, International Association for Research in Income and Wealth (2004) View citations (9) (2004)
1997
- The Norwegian Tax Reform; Distributional Effects and the High-income Response
Discussion Papers, Statistics Norway, Research Department View citations (8)
1995
- Distributional and Behavioural Effects of Child Care Subsidies
Discussion Papers, Statistics Norway, Research Department
- The Distributional Impact of the Norwegian Tax Reform Measured by Disproportionality
Discussion Papers, Statistics Norway, Research Department View citations (1)
Journal Articles
2024
- Accounting for Behavioral Effects in Microsimulation: A Reduced Form Approach
International Journal of Microsimulation, 2024, 17, (3), 44-72
- Editorial. 50 years with LOTTE
International Journal of Microsimulation, 2024, 17, (3), I-III
- The LOTTE System of Tax Microsimulation Models
International Journal of Microsimulation, 2024, 17, (3), 73-95
See also Working Paper The LOTTE system of tax microsimulation models, Discussion Papers (2023) (2023)
2023
- Alternatives to Paying Child Benefit to the Rich: Means‐Testing or Higher Tax?
Australian Economic Review, 2023, 56, (3), 328-354
See also Working Paper Alternatives to paying child benefit to the rich. means testing or higher tax?, Discussion Papers (2021) (2021)
- Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway
Journal of Economic Behavior & Organization, 2023, 207, (C), 305-326 View citations (3)
See also Working Paper Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway, CESifo Working Paper Series (2020) View citations (5) (2020)
2022
- A Wealth Tax at Work
(Behavioural Responses to a Wealth Tax)
CESifo Economic Studies, 2022, 68, (4), 321-361
See also Working Paper A wealth tax at work, Discussion Papers (2021) View citations (4) (2021)
- Assessing income tax perturbations
International Tax and Public Finance, 2022, 29, (2), 472-504
See also Working Paper Assessing income tax perturbations, Discussion Papers (2020) (2020)
2021
- Distributional Effects of a Wealth Tax under Lifetime‐Dynastic Income Concepts
Scandinavian Journal of Economics, 2021, 123, (1), 184-215 View citations (7)
See also Working Paper Distributional Effects of the Wealth Tax under a Lifetime-Dynastic Income Concept, CESifo Working Paper Series (2017) View citations (6) (2017)
2020
- A Common Base Answer to the Question “Which Country Is Most Redistributive?”
Scandinavian Journal of Economics, 2020, 122, (4), 1467-1479 View citations (4)
- Problematic response margins in the estimation of the elasticity of taxable income
International Tax and Public Finance, 2020, 27, (3), 721-752 View citations (4)
See also Working Paper Problematic response margins in the estimation of the elasticity of taxable income, Discussion Papers (2016) (2016)
2019
- An up-to-date joint labor supply and child care choice model
European Economic Review, 2019, 112, (C), 51-73 View citations (7)
See also Working Paper An up-to-date joint labor supply and child care choice model, Discussion Papers (2018) View citations (1) (2018)
- Distributional Implications of Joint Tax Evasion
The Economic Journal, 2019, 129, (620), 1894-1923 View citations (12)
See also Working Paper Distributional Implications of Joint Tax Evasion, CESifo Working Paper Series (2016) View citations (5) (2016)
- Heterogeneity of the Carnegie Effect
Journal of Human Resources, 2019, 54, (3), 726-759 View citations (10)
See also Working Paper Heterogeneity of the Carnegie Effect, Discussion Papers (2016) View citations (9) (2016)
2016
- Is there More Redistribution Now? A Review of Methods for Evaluating Tax Redistributional Effects
FinanzArchiv: Public Finance Analysis, 2016, 72, (3), 302-333 View citations (4)
2015
- Taxes on the Internet: Deterrence Effects of Public Disclosure
American Economic Journal: Economic Policy, 2015, 7, (1), 36-62 View citations (69)
See also Working Paper Taxes on the internet. Deterrence effects of public disclosure, Discussion Papers (2014) View citations (16) (2014)
- Validation of the discrete choice labor supply model by methods of the new tax responsiveness literature
Labour Economics, 2015, 37, (C), 38-53 View citations (40)
2014
- THEORETICAL AND PRACTICAL ARGUMENTS FOR MODELING LABOR SUPPLY AS A CHOICE AMONG LATENT JOBS
Journal of Economic Surveys, 2014, 28, (1), 134-151 View citations (31)
See also Working Paper Theoretical and Practical Arguments for Modeling Labor Supply as a Choice among Latent Jobs, CESifo Working Paper Series (2012) View citations (8) (2012)
2013
- INEQUALITY COMPARISONS IN A MULTI-PERIOD FRAMEWORK: THE ROLE OF ALTERNATIVE WELFARE METRICS
Review of Income and Wealth, 2013, 59, (2), 235-249 View citations (8)
See also Working Paper Inequality Comparisons in a Multi-Period Framework: The Role of Alternative Welfare Metrics, Working Paper Series (2012) (2012)
2012
- A Suggestion for Evaluating the Redistributional Effects of Tax Changes: With an Application to the 2006 Norwegian Tax Reform
Public Finance Review, 2012, 40, (3), 303-338 View citations (18)
See also Working Paper Evaluating the redistributional effects of tax policy changes: with an application to the 2006 Norwegian tax reform, Discussion Papers (2011) View citations (3) (2011)
- Horizontal inequity under a dual income tax system: principles and measurement
International Tax and Public Finance, 2012, 19, (5), 625-640 View citations (8)
See also Working Paper Horizontal inequity under a dual income tax system: principles and measurement, Discussion Papers (2011) View citations (1) (2011)
- Is there more redistribution in Scandinavia than in the US?
Economics Bulletin, 2012, 32, (3), 2146-2154 View citations (4)
- The Inequality Effects of a Dual Income Tax System
The B.E. Journal of Economic Analysis & Policy, 2012, 12, (1), 17 View citations (5)
See also Working Paper The inequality effects of a dual income tax system, Discussion Papers (2011) View citations (2) (2011)
2011
- Parents' Desire to Make Equal Inter Vivos Transfers*
CESifo Economic Studies, 2011, 57, (1), 121-155 View citations (11)
See also Working Paper Parents' Desire to Make Equal Inter Vivos Transfers, CESifo Working Paper Series (2008) (2008)
2010
- A comparison of family policy designs of Australia and Norway using microsimulation models
Review of Economics of the Household, 2010, 8, (2), 255-287 View citations (12)
- Shifts in Organizational Form under a Dual Income Tax System
FinanzArchiv: Public Finance Analysis, 2010, 66, (4), 384-418 View citations (26)
See also Working Paper Shifts in Organizational Form under a Dual Income Tax System, CESifo Working Paper Series (2008) View citations (5) (2008)
- The Short-Term Ratio of Self-Financing of Tax Cuts: An Estimate for Norway’s 2006 Tax Reform
National Tax Journal, 2010, 63, (1), 93-120 View citations (6)
2009
- Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004
International Tax and Public Finance, 2009, 16, (2), 219-252 View citations (24)
See also Working Paper Base independence in the analysis of tax policy effects: with an application to Norway 1992-2004, Discussion Papers (2005) View citations (12) (2005)
2007
- A discrete choice model for labor supply and childcare
Journal of Population Economics, 2007, 20, (4), 781-803 View citations (117)
See also Working Paper A Discrete Choice Model for Labor Supply and Child Care, Discussion Papers (2002) View citations (27) (2002)
2006
- Effects of family policy reforms in Norway: results from a joint labour supply and childcare choice microsimulation analysis
Fiscal Studies, 2006, 27, (3), 339-371 View citations (27)
See also Working Paper Effects of Family Policy Reforms in Norway. Results from a Joint Labor Supply and Child Care Choice Microsimulation Analysis, Discussion Papers (2006) View citations (13) (2006)
2004
- Means‐Testing the Child Benefit
Review of Income and Wealth, 2004, 50, (1), 29-49 View citations (9)
See also Working Paper Means-testing the Child Benefit, Discussion Papers (1999) (1999)
- Reduced Tax Progressivity in Norway in the Nineties: The Effect from Tax Changes
International Tax and Public Finance, 2004, 11, (4), 487-506 View citations (31)
See also Working Paper Reduced Tax Progressivity in Norway in the Nineties The Effect from Tax Changes, Discussion Papers (2002) View citations (10) (2002)
2001
- Income Responses to Tax Changes--Evidence From the Norwegian Tax Reform
National Tax Journal, 2001, 54, (2), 319-38 View citations (52)
See also Working Paper Income Responses to Tax Changes - Evidence from the Norwegian Tax Reform, Discussion Papers (1999) View citations (37) (1999)
Chapters
2007
- Model 15: LOTTE — The Norwegian Tax-Benefit Model System
A chapter in Modelling Our Future: Population Ageing, Health and Aged Care, 2007, pp 513-518
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