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• Paul Joseph Van den Noord

This paper reviews tax policy initiatives and the scope for further reform in Norway. Norway faces the challenge of containing expenditure to at least avoid future increases in the tax burden, which is already above the OECD average. The favourable tax regimes for some industries imply that the fully taxed sectors carry a comparatively higher burden, distorting resource allocation. Norway has made considerable progress in easing the distortions that are typically associated with a high tax burden. The introduction in 1992 of a dual income tax system, taxing all capital income at a low flat rate and labour incoming at higher and progressive rates, has been the centrepiece of the reform process. However, the wide difference in marginal tax rate between imputed labour and capital income of self-employed and small business owners has prompted extensive tax planning by these groups. Moreover, the differences in the valuation of assets for the wealth and property tax leads to distortions ...

Le présent rapport dresse un bilan des initiatives qui ont été prises et un inventaire des nouvelles réformes qui pourraient être mises en œuvre dans le domaine de la politique fiscale en Norvège. La Norvège se trouve aujourd’hui confrontée à la nécessité de contenir ses dépenses publiques ne serait-ce que pour éviter d’avoir à augmenter à l’avenir la pression fiscale, qui est déjà supérieure à la moyenne de l’OCDE. En raison du régime fiscal favorable dont bénéficient certaines branches d’activité, les autres branches supportent une charge relativement plus lourde, ce qui fausse l’affectation des ressources. La Norvège a beaucoup avancé dans la réduction des distorsions qui sont généralement associées à une pression fiscale élevée. La mise en place en 1992 d’un système dual d’imposition des revenus des personnes physiques, assujettissant tous les revenus du capital à un faible taux uniforme et les revenus du travail à un taux plus élevé et progressif, a représenté la pièce ...

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Paper provided by OECD, Economics Department in its series OECD Economics Department Working Papers with number 244.

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Date of creation: 24 May 2000
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Handle: RePEc:oec:ecoaaa:244-en

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Related research

Keywords: Norway; tax system; fiscalité; Norvège;

Find related papers by JEL classification:
H2 - Public Economics - - Taxation, Subsidies, and Revenue
H7 - Public Economics - - State and Local Government; Intergovernmental Relations

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1. Schwierz, Christoph, 2003. "The Effects of Taxes and Socioeconomic Variables on Market Work and Home Production in Norway in the Years 1970 to 2000," Memorandum 33/2003, Oslo University, Department of Economics. [Downloadable!]

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