Evaluating the redistributional effects of tax policy changes: with an application to the 2006 Norwegian tax reform

Thor Thoresen, Erlend Bø, Erik Fjærli and Elin Halvorsen
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Elin Halvorsen: Statistics Norway, https://www.ssb.no/en/forskning/ansatte

Discussion Papers from Statistics Norway, Research Department

Abstract: An evaluation strategy is presented for answering the question is the tax schedule more redistributive after a reform than prior to a reform? The proposed procedure builds upon addressing measures of tax redistribution, utilizing micro data from periods before and after the reform. Tax redistributional effects are measured in terms of a "common base" approach, which means that a benchmark is established to identify how the "redistributional efforts" of policy-makers develop over time. When applying this method for evaluation of the 2006 Norwegian tax reform, the results suggest that the modification of the dual income tax system of the 2006 reform has improved the redistributional effect of the schedule. This conclusion is qualified by addressing measurement challenges brought up by the

Keywords: Redistributional effects; Income tax; Measurement problems; Common base (search for similar items in EconPapers)
JEL-codes: D31 D63 H24 (search for similar items in EconPapers)
Date: 2011-02
New Economics Papers: this item is included in nep-acc
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Citations: View citations in EconPapers (3)

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Related works:
Journal Article: A Suggestion for Evaluating the Redistributional Effects of Tax Changes: With an Application to the 2006 Norwegian Tax Reform (2012)
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