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

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Author Info

  • Thor O. Thoresen
  • Erlend E. Bø
  • Erik Fjærli
  • Elin Halvorsen

    ()
    (Statistics Norway)

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    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

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    Bibliographic Info

    Paper provided by Research Department of Statistics Norway in its series Discussion Papers with number 648.

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    Date of creation: Feb 2011
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    Handle: RePEc:ssb:dispap:648

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    Keywords: Redistributional effects; Income tax; Measurement problems; Common base;

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