Annette Alstadsæter
Biographic Data
| ID | 4466979 |
|---|---|
| NAME | Annette Alstadsæter |
| GIVEN NAMES | Annette |
| FAMILY NAME | Alstadsæter |
| SIGNATURE | ALSTADSÆTER A |
| AFFILIATIONS | Norwegian University of Life Sciences |
| ORCID | 0000-0002-2554-3365 |
| VERIFIED | Yes |
| TOTAL WORKS | 5 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 5 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2003 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 0 |
The real effects of tax havens
It is common to summarize the impact of tax havens as a shift of tax revenues from high to low-tax jurisdictions. This chapter discusses the economic impact of tax havens that goes beyond a zero-sum transfer of the tax base, what we label real effects. We review the literature and focus on exploring how profit shifting affects employment, investment, and innovation in firms. We consider in turn how real effects shape market structure and their im…
Social gradients in employment during and after the Covid-19 pandemic
We examine employment effects of the COVID-19 crisis in Norway from March 2020 through June 2022: during the initial lockdown, through the subsequent recovery, and after the dust had settled. While we identify large and socially skewed effects of the crisis through its early phases, we find no long-term effects on employees exposed to early risk of job loss. For those employed at the onset of the pandemic, both the level and the socioeconomic com…
Tax Evasion and Inequality
Drawing on a unique dataset of leaked customer lists from offshore financial institutions matched to administrative wealth records in Scandinavia, we show that offshore tax evasion is highly concentrated among the rich. The skewed distribution of offshore wealth implies high rates of tax evasion at the top: we find that the 0.01 percent richest households evade about 25 percent of their taxes. By contrast, tax evasion detected in stratified rando…
Shifts in Organizational Form under a Dual Income Tax System
There is scant evidence of business owners engaging in tax-motivated shifts in organizational form. The main reason is the lack of micro data for tracking the movement of taxpayers across organizational modes. By utilizing rich Norwegian micro data on individuals, firms, and firms' owners in the period 1993-2003, we are able to follow a panel of existing businesses and their owners over time and evaluate the effect of a shift in a firm's organiza…
Does the Tax System Encourage Too Much Education?
This paper provides an efficiency argument in favor of progressive labor income taxation. When the consumer faces a trade-off between investments in financial and human capital, a proportional comprehensive income tax tends to discriminate in favor of human capital investments. This effect is strengthened when education no longer is a pure investment, but also holds a direct consumption value.A comprehensive proportional income tax works as a tax…
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Does the Tax System Encourage Too Much Education?
This paper provides an efficiency argument in favor of progressive labor income taxation. When the consumer faces a trade-off between investments in financial and human capital, a proportional comprehensive income tax tends to discriminate in favor of human capital investments. This effect is strengthened when education no longer is a pure investment, but also holds a direct consumption value.A comprehensive proportional income tax works as a tax…
Shifts in Organizational Form under a Dual Income Tax System
There is scant evidence of business owners engaging in tax-motivated shifts in organizational form. The main reason is the lack of micro data for tracking the movement of taxpayers across organizational modes. By utilizing rich Norwegian micro data on individuals, firms, and firms' owners in the period 1993-2003, we are able to follow a panel of existing businesses and their owners over time and evaluate the effect of a shift in a firm's organiza…
Tax Evasion and Inequality
Drawing on a unique dataset of leaked customer lists from offshore financial institutions matched to administrative wealth records in Scandinavia, we show that offshore tax evasion is highly concentrated among the rich. The skewed distribution of offshore wealth implies high rates of tax evasion at the top: we find that the 0.01 percent richest households evade about 25 percent of their taxes. By contrast, tax evasion detected in stratified rando…
The real effects of tax havens
It is common to summarize the impact of tax havens as a shift of tax revenues from high to low-tax jurisdictions. This chapter discusses the economic impact of tax havens that goes beyond a zero-sum transfer of the tax base, what we label real effects. We review the literature and focus on exploring how profit shifting affects employment, investment, and innovation in firms. We consider in turn how real effects shape market structure and their im…
Social gradients in employment during and after the Covid-19 pandemic
We examine employment effects of the COVID-19 crisis in Norway from March 2020 through June 2022: during the initial lockdown, through the subsequent recovery, and after the dust had settled. While we identify large and socially skewed effects of the crisis through its early phases, we find no long-term effects on employees exposed to early risk of job loss. For those employed at the onset of the pandemic, both the level and the socioeconomic com…
Economics (4 works) · Fiscal Policy and Economic Growth (4 works) · Corporate Taxation and Avoidance (3 works) · Public economics (2 works) · Taxation and Compliance Studies (2 works) · 2019-20 coronavirus outbreak (1 works) · Art (1 works) · Biology (1 works) · Business (1 works) · Coronavirus disease 2019 (COVID-19 (1 works)