IDEAS home Printed from
   My bibliography  Save this article

A Suggestion for Evaluating the Redistributional Effects of Tax Changes: With an Application to the 2006 Norwegian Tax Reform


  • Thor O. Thoresen

    () (Research Department, Statistics Norway, Oslo, Norway)

  • Erlend E. Bø

    (Research Department, Statistics Norway, Oslo, Norway)

  • Erik Fjærli

    (Research Department, Statistics Norway, Oslo, Norway)

  • Elin Halvorsen

    (Research Department, Statistics Norway, Oslo, Norway)


An evaluation strategy for answering the question, “Is the tax schedule more redistributive after a reform than prior to a reform?†is presented. The 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 which facilitates identifying 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 reform, such as behavioral responses and timing effects.

Suggested Citation

  • Thor O. Thoresen & Erlend E. Bø & Erik Fjærli & Elin Halvorsen, 2012. "A Suggestion for Evaluating the Redistributional Effects of Tax Changes: With an Application to the 2006 Norwegian Tax Reform," Public Finance Review, , vol. 40(3), pages 303-338, May.
  • Handle: RePEc:sae:pubfin:v:40:y:2012:i:3:p:303-338

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Thornton, John, 2007. "Further evidence on revenue decentralization and inflation," Economics Letters, Elsevier, vol. 95(1), pages 140-145, April.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016. "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway," NBER Working Papers 22888, National Bureau of Economic Research, Inc.
    2. Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2015. "Taxes on the Internet: Deterrence Effects of Public Disclosure," American Economic Journal: Economic Policy, American Economic Association, vol. 7(1), pages 36-62, February.
    3. Andreas Fagereng & Elin Halvorsen, 2015. "Imputing consumption from Norwegian income and wealth registry data," Discussion Papers 831, Statistics Norway, Research Department.
    4. Lambert Peter J. & Thoresen Thor O., 2012. "The Inequality Effects of a Dual Income Tax System," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-17, July.
    5. Alex Bryson & Erling Barth & Harald Dale-Olsen, 2017. "Union Density, Productivity, and Wages," National Institute of Economic and Social Research (NIESR) Discussion Papers 481, National Institute of Economic and Social Research.
    6. Kinge, Jonas Minet & Vallejo-Torres, Laura & Morris, Stephen, 2015. "Income related inequalities in avoidable mortality in Norway: A population-based study using data from 1994–2011," Health Policy, Elsevier, vol. 119(7), pages 889-898.


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:pubfin:v:40:y:2012:i:3:p:303-338. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (SAGE Publications). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.