Thor O Thoresen
Biographic Data
| ID | 5734417 |
|---|---|
| NAME | Thor O Thoresen |
| GIVEN NAMES | Thor |
| FAMILY NAME | O Thoresen |
| SIGNATURE | THORESEN T O |
| AFFILIATIONS | Statistics Norway |
| ORCID | 0000-0002-5764-5825 |
| VERIFIED | Yes |
| TOTAL WORKS | 7 |
| TOTAL CITATIONS | 15 |
| AUTHOR COUNT | 7 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2005 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 1 |
Controlling for fixed effects in studies of income underreporting
The expenditure method of Pissarides and Weber (J Public Econ 39(1):17–32, 1989) shows how one backs out measure of income underreporting by the self-employed by using food consumption as trace of true income. In this paper we make a case for using panel data and fixed effects estimation in such analysis, instead of OLS estimation. The main argument is that fixed effects estimation addresses the problem of omitted variable bias in the identificat…
Wealth Taxation and Charitable Giving
We use third-party reported data and two quasi-experiments from Norway to study how tax incentives affect charitable giving. First, using a shock to wealth tax exposure, we estimate the semi-elasticity of giving with respect to the after-tax return on wealth. Inconsistent with the notion that households accelerate giving to reduce future taxes, we find that a 1% wealth tax reduces giving by 26%. Second, using bunching at an income-tax deduction t…
Distributional Implications of Joint Tax Evasion
Both buyers and sellers of goods and services may benefit from letting their economic transactions go unrecorded for tax purposes. The supplier reduces his tax burden by underreporting income and sales, whereas the consumer may gain from buying a non-taxed lower-priced product. The distributional implications of such joint tax evasion depend on the amounts evaded, on where the evaders on both sides of the market are found in the income distributi…
Is there More Redistribution Now? A Review of Methods for Evaluating Tax Redistributional Effects
When the Norwegian center-left government asked us to evaluate their tax redistributional efforts during their time in office (2005-2013), we faced a literature that offers a number of possible ways to do this. Studies vary along several dimensions, such as with respect to the definition of individual well-being, and how distinctly the contributions from tax policy effects are identified. In this paper we discuss various approaches that can be us…
Fordelingseffekter av skattereformen i 2006
FORDELINGSEFFEKTER AV SKATTEREFORMEN I 2006 Skattereformen i 2006 ga endringer i skattereglene som hver for seg trekker i ulike retninger når det gjelder effekter på inntektsfordelingen. Det er derfor ikke åpenbart hvordan skattereformen har påvirket fordelingsegenskapene til skattesystemet som helhet. På oppdrag fra Finansdepartementet ble vi bedt om å vurdere fordelingseffektene av skattereformen, og denne artikkelen oppsummerer hvordan oppdrag…
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…
A discrete choice model for labor supply and childcare
A discrete choice model for labor supply and childcare
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…
Fordelingseffekter av skattereformen i 2006
FORDELINGSEFFEKTER AV SKATTEREFORMEN I 2006 Skattereformen i 2006 ga endringer i skattereglene som hver for seg trekker i ulike retninger når det gjelder effekter på inntektsfordelingen. Det er derfor ikke åpenbart hvordan skattereformen har påvirket fordelingsegenskapene til skattesystemet som helhet. På oppdrag fra Finansdepartementet ble vi bedt om å vurdere fordelingseffektene av skattereformen, og denne artikkelen oppsummerer hvordan oppdrag…
Is there More Redistribution Now? A Review of Methods for Evaluating Tax Redistributional Effects
When the Norwegian center-left government asked us to evaluate their tax redistributional efforts during their time in office (2005-2013), we faced a literature that offers a number of possible ways to do this. Studies vary along several dimensions, such as with respect to the definition of individual well-being, and how distinctly the contributions from tax policy effects are identified. In this paper we discuss various approaches that can be us…
Distributional Implications of Joint Tax Evasion
Both buyers and sellers of goods and services may benefit from letting their economic transactions go unrecorded for tax purposes. The supplier reduces his tax burden by underreporting income and sales, whereas the consumer may gain from buying a non-taxed lower-priced product. The distributional implications of such joint tax evasion depend on the amounts evaded, on where the evaders on both sides of the market are found in the income distributi…
Controlling for fixed effects in studies of income underreporting
The expenditure method of Pissarides and Weber (J Public Econ 39(1):17–32, 1989) shows how one backs out measure of income underreporting by the self-employed by using food consumption as trace of true income. In this paper we make a case for using panel data and fixed effects estimation in such analysis, instead of OLS estimation. The main argument is that fixed effects estimation addresses the problem of omitted variable bias in the identificat…
Wealth Taxation and Charitable Giving
We use third-party reported data and two quasi-experiments from Norway to study how tax incentives affect charitable giving. First, using a shock to wealth tax exposure, we estimate the semi-elasticity of giving with respect to the after-tax return on wealth. Inconsistent with the notion that households accelerate giving to reduce future taxes, we find that a 1% wealth tax reduces giving by 26%. Second, using bunching at an income-tax deduction t…
Economics (6 works) · Fiscal Policy and Economic Growth (6 works) · Gender, Labor, and Family Dynamics (4 works) · Taxation and Compliance Studies (4 works) · Labour economics (3 works) · Public economics (3 works) · Corporate Taxation and Avoidance (2 works) · Econometrics (2 works) · Political science (2 works) · Allowance (engineering (1 works)