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Publications

by members of

Paris School of Economics → International Tax Observatory

These are publications listed in RePEc written by members of the above institution who are registered with the RePEc Author Service. Thus this compiles the works all those currently affiliated with this institution, not those affilated at the time of publication. List of registered members. Register yourself. Citation analysis. This page is updated in the first days of each month.
| Working papers | Journal articles | Books | Chapters |

Working papers

2026

  1. Annette Alstadsæter & Niels Johannesen & Ségal Le Guern Herry & Gabriel Zucman, 2026, "Global Financial Transparency and Offshore Wealth Accumulation," NBER Working Papers, National Bureau of Economic Research, Inc, number 35505, Jul.

2025

  1. Hjalte Fejerskov Boas & Matthew Collin & Sarah Godar & Carolina Moura & Andreas Økland, 2025, "Assessing the coverage of the automatic exchange of information under the CRS," Reports, EU Tax Observatory, number 007.
  2. Jules Ducept & Sarah Godar, 2025, "Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms," Working Papers, EU Tax Observatory, number 030, Apr.
  3. Souleymane Faye & Sarah Godar & Carolina Moura & Gabriel Zucman, 2025, "Global Offshore Wealth, 2001–2023," Working Papers, EU Tax Observatory, number 041, Dec.

2024

  1. Giulia Aliprandi, 2024, "Australian Public CbCR: filling the gaps?," Notes, EU Tax Observatory, number 012, Jul.
  2. Giulia Aliprandi & Kane Borders, 2024, "Advancing Corporate Tax Transparency," Reports, EU Tax Observatory, number 005.
  3. Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjorn Raaum, 2024, "Misreporting in the Norwegian Business Cash Support Scheme," NBER Working Papers, National Bureau of Economic Research, Inc, number 32801, Aug.
  4. Rémi LEI & Laure Casanova Enault & Antoine Peris & Martin Bocquet, 2024, "Évolution de la structure de la propriété immobilière en France. Apports des Fichiers Fonciers enrichis pour analyser les patrimoines des individus," Post-Print, HAL, number hal-04771311, May, DOI: 10.3917/reru.243.0375.
  5. Annette Alstadsaeter & Matthew Collin & Bluebery Planterose & Gabriel Zucman & Andreas Økland, 2024, "Foreign investment in the Dubai housing market, 2020-2024," Post-Print, HAL, number halshs-04941057, May.

2023

  1. Giulia Aliprandi & Kane Borders, 2023, "Tax Transparency by Multinationals: Trends in Country-by-Country Reports Public Disclosure," Notes, EU Tax Observatory, number 005, Feb.
  2. Giulia Aliprandi & Thijs Busschots & Carlos Oliveira, 2023, "Mapping the global geography of shell companies," Notes, EU Tax Observatory, number 009, Dec.
  3. Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2023, "The long way to tax transparency: lessons from the early publishers of country-by-country reports," Working Papers, EU Tax Observatory, number 010, Jun.
  4. Giulia Aliprandi & Gerrit von Zedlitz, 2023, "Benchmarking Country-by-Country Reports," Working Papers, EU Tax Observatory, number 017, May.
  5. A. Alstadsӕter & R. B. Davies & Mathieu Parenti & Farid Toubal, 2023, "The Real Effects of of Tax Havens," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-04439294, Oct.
  6. Annette Alstadsaeter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023, "Global Tax Evasion Report 2024," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-04563948, Oct.
  7. A. Alstadsӕter & R. B. Davies & Mathieu Parenti & Farid Toubal, 2023, "The Real Effects of of Tax Havens," Working Papers, HAL, number hal-04439294, Oct.
  8. Alstadsæter, Annette & Casi, Elisa & Miethe, Jakob & Stage, Barbara M. B., 2023, "Lost in Information: National Implementation of Global Tax Agreements," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2023/22, Nov, revised 27 Sep 2024.
  9. Alstadsæter, Annette & Bratsberg, Bernt & Markussen, Simen & Raaum, Oddbjørn & Røed, Knut, 2023, "Social Gradients in Employment during and after the COVID-19 Pandemic," IZA Discussion Papers, IZA Network @ LISER, number 16260, Jun.
  10. Rémi LEI, 2023, "Price Capitalization of Demand-side Policies with Segmented Housing Markets," Post-Print, HAL, number hal-04438334, Oct.
  11. Rémi LEI & Julie Le Gallo & Jean-Sauveur Ay & Olivier Dupré, 2023, "Spatial Sorting and Housing Wealth Persistence: Insights from the Universe of French Homeowners," Post-Print, HAL, number hal-04438387, Jun.
  12. Pierre Le Brun & Rémi Lei, 2023, "De la fiscalisation à la financiarisation ? Bilan et perspective d'un régime de financement de l'immobilier locatif privé en France. Compte-rendu de l'atelier n°18 du RJCF," Working Papers, HAL, number hal-04530697, Dec.
  13. Jules Ducept & Evangelos Koumanakos & Panayiotis Nicolaides, 2023, "Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT," Working Papers, EU Tax Observatory, number 020, Dec.

2022

  1. Annette Alstadsæter & Julie Brun Bjørkheim & Ronald B. Davies & Johannes Scheuerer, 2022, "Pennies from Haven: Wages and Profit Shifting," CESifo Working Paper Series, CESifo, number 9590.
  2. Annette Alstadsaeter & Bluebery Planterose & Gabriel Zucman & Andreas Økland, 2022, "Who Owns Offshore Real Estate? Evidence from Dubai," Working Papers, HAL, number halshs-04103509, May.
  3. Annette Alstadsaeter & Andreas Økland, 2022, "Increasing Cross-Border Ownership of Real Estate: Evidence from Norway," Working Papers, HAL, number halshs-04103674, Dec.
  4. Annette Alstadsæter & Marie Bjørneby & Wojciech Kopczuk & Simen Markussen & Knut Røed, 2022, "Saving Effects of a Real-Life Imperfectly Implemented Net Wealth Tax: Evidence from Norwegian Micro Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 30031, May.
  5. Rémi LEI & Julie Le Gallo & Jean-Sauveur Ay, 2022, "Causal Evaluation of Policies Supporting Homeownership: Evidence from France," Post-Print, HAL, number hal-04438314, Jun.
  6. Theresa Neef & Panayiotis Nicolaides & Lucas Chancel & Thomas Piketty & Gabriel Zucman, 2022, "Effective sanctions against oligarchs and the role of a European Asset Registry," Notes, EU Tax Observatory, number 003, Mar.
  7. Manon François & Carlos Oliveira & Bluebery Planterose & Gabriel Zucman, 2022, "A Modern Excess Profit Tax," Post-Print, HAL, number halshs-04103941, Nov.
  8. Carlos Oliveira, 2022, "How is the Minimum Wage Shaping the Wage Disitribution: Bite, Spillovers, and Wage Inequality," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 0160, Apr, revised May 2022.
  9. Dechezleprêtre, Antoine & Fabre, Adrien & Kruse, Tobias & Planterose, Bluebery & Chico, Ana Sanchez & Stantcheva, Stefanie, 2022, "Fighting Climate Change: International Attitudes Toward Climate Policies," CEPR Discussion Papers, Centre for Economic Policy Research, number 17602, Oct.

2021

  1. Giulia Aliprandi & Mona Barake & Paul-Emmanuel Chouc, 2021, "Have European Banks Left Tax Havens? Evidence from Country-by-Country Data," Reports, EU Tax Observatory, number 002.
  2. Mona Baraké & Neef Theresa & Paul-Emmanuel Chouc & Gabriel Zucman, 2021, "Minimizing the Minimum Tax? The Critical Effect of Substance Carve-Outs," Post-Print, HAL, number halshs-03323087, Jul.
  3. Mona Baraké & Theresa Neef & Paul-Emmanuel Chouc & Gabriel Zucman, 2021, "Collecting the tax deficit of multinational companies simulations for the European Union," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-03323095, Jul.
  4. Eloi Flamant & Sarah Godar & Gaspard Richard, 2021, "New Forms of Tax Competition in the European Union: An Empirical Investigation," Reports, EU Tax Observatory, number 003.
  5. Tommaso Faccio & Sarah Godar & Patr Jansky & Oliver Seabarron, 2021, "How Much Multinational Corporations Pay in Taxes and Where: Evidence from their Country-by-Country Reports," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/22, Jun, revised Jun 2021.
  6. Hannes Fauser & Sarah Godar, 2021, "Income tax noncompliance in Germany, 2001-2014," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/36, Dec, revised Dec 2021.
  7. Oliveira, Carlos, 2021, "How is the Minimum Wage Shaping the Wage Distribution: Minimum Wage, Spillovers, and Wage Inequality in Portugal," MPRA Paper, University Library of Munich, Germany, number 112534, Dec.

2020

  1. Kopczuk, Wojciech & Alstadsæter, Annette & Bratsberg, Bernt & Eielsen, Gaute & Markussen, Simen & Raaum, Oddbjørn & Røed, Knut, 2020, "The first weeks of the coronavirus crisis: Who got hit, when and why? Evidence from Norway," CEPR Discussion Papers, Centre for Economic Policy Research, number 14825, May.
  2. Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland, 2020, "Norwegian and US Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well," NBER Working Papers, National Bureau of Economic Research, Inc, number 27637, Aug.
  3. Petr Jansky & Sarah Godar, 2020, "Corporate Profit Misalignment: Evidence from German Headquarter Companies and Their Foreign Affiliates," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2020/37, Sep, revised Sep 2020.

2019

  1. Gunther Capelle-Blancard & Mona Baraké, 2019, "Focus on… Tax havens," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-02342881.

2018

  1. Marie Bjørneby & Annette Alstadsæter & Kjetil Telle, 2018, "Collusive Tax Evasion by Employers and Employees: Evidence from a Randomized Field Experiment in Norway," CESifo Working Paper Series, CESifo, number 7381.
  2. Zucman, Gabriel & Alstadsæter, Annette & Johannesen, Niels, 2018, "Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality," CEPR Discussion Papers, Centre for Economic Policy Research, number 12779, Mar.
  3. Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018, "Tax Evasion and Inequality," CEPR Discussion Papers, Centre for Economic Policy Research, number 12781, Mar.
  4. Kopczuk, Wojciech & Alstadsæter, Annette & Telle, Kjetil, 2018, "Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter," CEPR Discussion Papers, Centre for Economic Policy Research, number 13251, Oct.
  5. Gunther Capelle-Blancard & Mona Baraké & Mathias Lé, 2018, "Les banques et les paradis fiscaux," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-02342882, DOI: 10.3917/ecofi.131.0189.
  6. Sarah Godar, 2018, "Tax Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German-Based Affiliates of Multinational Firms," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2018/12, Dec, revised Dec 2018.

2017

  1. Sarah Godar & Achim Truger, 2017, "Shifting priorities in EU tax policies," IMK Studies, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute, number 55-2017.

2016

  1. Kopczuk, Wojciech & Alstadsæter, Annette & Jacob, Martin & Telle, Kjetil, 2016, "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from," CEPR Discussion Papers, Centre for Economic Policy Research, number 11671, Nov.
  2. 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, National Bureau of Economic Research, Inc, number 22888, Dec.

2015

  1. Annette Alstadsater & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015, "Patent boxes design, patents, location and local R&D," Working Papers, Oxford University Centre for Business Taxation, number 1518.
  2. Sarah Godar & Christoph Paetz & Achim Truger, 2015, "The scope for progressive tax reform in the OECD countries: A macroeconomic perspective with a case study for Germany," IMK Working Paper, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute, number 150-2015.

2014

  1. Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014, "Do Dividend Taxes Affect Corporate Investment?," CESifo Working Paper Series, CESifo, number 4931.
  2. Alstadsæter, Annette & Jacob, Martin, 2014, "Dividend taxes and income shifting," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 154.
  3. Godar, Sarah. & Paetz, Christoph. & Truger, Achim., 2014, "Progressive tax reform in OECD countries : perspectives and obstacles," ILO Working Papers, International Labour Organization, number 994855103402676.
  4. Panayiotis Nicolaides, 2014, "Tax Compliance Social Norms and Institutional Quality: An Evolutionary Theory of Public Good Provision," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 46, Oct.

2013

  1. Annette Alstadsæter & Martin Jacob, 2013, "The effect of awareness and incentives on tax evasion," Working Papers, Oxford University Centre for Business Taxation, number 1314.
  2. Annette Alstadsæter & Martin Jacob, 2013, "Who Participates in Tax Avoidance?," CESifo Working Paper Series, CESifo, number 4219.
  3. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013, "Are Closely-Held Firms Tax Shelters?," NBER Working Papers, National Bureau of Economic Research, Inc, number 19609, Nov.
  4. Jacob, Martin & Alstadsæter, Annette, 2013, "Payout policies of privately held firms: Flexibility and the role of income taxes," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 152.

2009

  1. Annette Alstadsæter & Erik Fjaerli, 2009, "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series, CESifo, number 2530.
  2. Annette Alstadsæter, 2009, "Measuring the Consumption Value of Higher Education," CESifo Working Paper Series, CESifo, number 2799.
  3. Annette Alstadsæter & Hans Henrik Sievertsen, 2009, "The Consumption Value of Higher Education," CESifo Working Paper Series, CESifo, number 2871.

2008

  1. Thor Olav Thoresen & Annette Alstadsæter, 2008, "Shifts in Organizational Form under a Dual Income Tax System," CESifo Working Paper Series, CESifo, number 2273.
  2. Annette Alstadsæter & Knut Reidar Wangen, 2008, "Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large," CESifo Working Paper Series, CESifo, number 2392.

2006

  1. Annette Alstadsæter, 2006, "The Achilles Heel of the Dual Income Tax. The Norwegian Case," Discussion Papers, Statistics Norway, Research Department, number 474, Sep.

2005

  1. Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen, 2005, "Tax Effects, Search Unemployment, and the Choice of Educational Type," CESifo Working Paper Series, CESifo, number 1622.
  2. Alstadsæter, Annette & Kolm, Anne-Sofie & Larsen, Birthe, 2005, "Money or Joy," Working Papers, Copenhagen Business School, Department of Economics, number 23-2005, Nov.
  3. Alstadsæter, Annette & Kolm, Ann-Sofie & Larsen, Birthe, 2005, "Tax Effects of Unemployment and the Choice of Educational Type," Research Papers in Economics, Stockholm University, Department of Economics, number 2005:4, Apr.

2003

  1. Annette Alstadsæter, 2003, "The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments," CESifo Working Paper Series, CESifo, number 1018.
  2. Annette Alstadsæter, 2003, "Income Tax, Consumption Value of Education, and the Choice of Educational Type," CESifo Working Paper Series, CESifo, number 1055.

2001

  1. Annette Alstadsæter, 2001, "Does the Tax System Encourage too much Education?," CESifo Working Paper Series, CESifo, number 612.

Journal articles

2025

  1. Sarah Godar & Hjalte Boas & Matthew Collin & Carolina Moura & Andreas Økland, 2025, "Automatischer Informationsaustausch über Auslandsvermögen funktioniert, doch Regierungen sind bei Transparenz zögerlich," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 92, issue 22, pages 319-327.
  2. Sarah Godar & Erich Wittenberg, 2025, "Die Zuordnungsraten bei den Firmenkonten könnten noch verbessert werden: Interview," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 92, issue 22, pages 328-328.
  3. Panayiotis Nicolaides, 2025, "Characteristics and responses of winners in the Greek tax lottery," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 4, pages 1030-1075, August, DOI: 10.1007/s10797-024-09872-7.

2024

  1. Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2024, "The long way to tax transparency: lessons from the early publishers of country-by-country reports," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 2, pages 593-634, April, DOI: 10.1007/s10797-023-09818-5.
  2. Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjørn Raaum, 2024, "Misreporting in the Norwegian business cash support scheme," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 6, pages 1463-1493, December, DOI: 10.1007/s10797-024-09857-6.
  3. Rémi Lei & Laure Casanova Enault & Antoine Peris & Martin Bocquet, 2024, "Évolution de la structure de la propriété immobilière en France. Apports des Fichiers Fonciers enrichis pour analyser les patrimoines des individus," Revue d'économie régionale et urbaine, Armand Colin, volume 0, issue 3, pages 375-400.
  4. Carlos Oliveira, 2024, "Income and wage inequality in democratic Portugal, 1974–2020," Fiscal Studies, John Wiley & Sons, volume 45, issue 3, pages 393-414, September, DOI: 10.1111/1475-5890.12391.

2023

  1. Souleymane Faye & Sarah Godar & Gabriel Zucman, 2023, "Offshore-Finanzvermögen seit 20 Jahren nahezu unverändert bei zehn Prozent der globalen Wirtschaftsleistung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 90, issue 47, pages 649-656.
  2. Sarah Godar & Erich Wittenberg, 2023, "Offshore-Finanzvermögen: Steuerhinterziehung als Motiv hat an Bedeutung verloren: Interview," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 90, issue 47, pages 657-657.
  3. Oliveira, Carlos, 2023, "The minimum wage and the wage distribution in Portugal," Labour Economics, Elsevier, volume 85, issue C, DOI: 10.1016/j.labeco.2023.102459.

2022

  1. Annette Alstadsæter & Marie Bjørneby & Wojciech Kopczuk & Simen Markussen & Knut Røed, 2022, "Saving Effects of a Real-Life Imperfectly Implemented Wealth Tax: Evidence from Norwegian Micro Data," AEA Papers and Proceedings, American Economic Association, volume 112, pages 63-67, May, DOI: 10.1257/pandp.20221056.
  2. Alstadsæter, Annette & Johannesen, Niels & Le Guern Herry, Ségal & Zucman, Gabriel, 2022, "Tax evasion and tax avoidance," Journal of Public Economics, Elsevier, volume 206, issue C, DOI: 10.1016/j.jpubeco.2021.104587.

2021

  1. Bjørneby, Marie & Alstadsæter, Annette & Telle, Kjetil, 2021, "Limits to third-party reporting: Evidence from a randomized field experiment in Norway," Journal of Public Economics, Elsevier, volume 203, issue C, DOI: 10.1016/j.jpubeco.2021.104512.
  2. Sarah Godar, 2021, "Tax-Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German Affiliates of Multinational Firms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 77, issue 4, pages 345-375, DOI: 10.1628/fa-2021-0013.
  3. Sarah Godar & Petr Janský, 2021, "Corporate profit misalignment: evidence from German headquarter companies and their foreign affiliates," Post-Communist Economies, Taylor & Francis Journals, volume 33, issue 6, pages 726-750, August, DOI: 10.1080/14631377.2020.1827201.

2020

  1. Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland, 2020, "Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well," National Tax Journal, National Tax Association;National Tax Journal, volume 73, issue 3, pages 805-828, September, DOI: 10.17310/ntj.2020.3.08.

2019

  1. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019, "Tax Evasion and Inequality," American Economic Review, American Economic Association, volume 109, issue 6, pages 2073-2103, June.
  2. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2019, "Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 6, pages 1291-1328, December, DOI: 10.1007/s10797-019-09568-3.

2018

  1. Alstadsæter, Annette & Johannesen, Niels & Zucman, Gabriel, 2018, "Who owns the wealth in tax havens? Macro evidence and implications for global inequality," Journal of Public Economics, Elsevier, volume 162, issue C, pages 89-100, DOI: 10.1016/j.jpubeco.2018.01.008.
  2. Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018, "Patent boxes design, patents location, and local R&D," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 33, issue 93, pages 131-177.
  3. Annette Alstadsæter & Martin Jacob, 2018, "Tax Incentives and Noncompliance," Public Finance Review, , volume 46, issue 4, pages 609-634, July.
  4. Mona Barake & Gunther Capelle-Blancard & Mathias Lé, 2018, "Les banques et les paradis fiscaux," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 189-216.

2017

  1. Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017, "Do dividend taxes affect corporate investment?," Journal of Public Economics, Elsevier, volume 151, issue C, pages 74-83, DOI: 10.1016/j.jpubeco.2015.05.001.
  2. Annette Alstadsæter & Martin Jacob, 2017, "Who participates in tax avoidance? Evidence from Swedish microdata," Applied Economics, Taylor & Francis Journals, volume 49, issue 28, pages 2779-2796, June, DOI: 10.1080/00036846.2016.1248285.

2016

  1. Annette Alstadsæter & Martin Jacob, 2016, "Dividend Taxes and Income Shifting," Scandinavian Journal of Economics, Wiley Blackwell, volume 118, issue 4, pages 693-717, October.

2015

  1. Sarah Godar & Christoph Paetz & Achim Truger, 2015, "The scope for progressive tax reform in the OECD countries. A macroeconomic perspective with a case study for Germany," Revue de l'OFCE, Presses de Sciences-Po, volume 0, issue 5, pages 79-117.
  2. Godar, Sarah & Paetz, Christoph & Truger, Achim, 2015, "Spielräume für eine gerechtere Steuerpolitik in den OECD-Ländern," WSI-Mitteilungen, Nomos Verlagsgesellschaft mbH & Co. KG, volume 68, issue 4, pages 263-271, DOI: 10.5771/0342-300X-2015-4-263.

2014

  1. Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014, "Are Closely Held Firms Tax Shelters?," Tax Policy and the Economy, University of Chicago Press, volume 28, issue 1, pages 1-32, DOI: 10.1086/675586.

2011

  1. Annette Alstadsæter, 2011, "Measuring the Consumption Value of Higher Education," CESifo Economic Studies, CESifo Group, volume 57, issue 3, pages 458-479, September.

2010

  1. Annette Alstadsater & Knut Reidar Wangen, 2010, "Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case," Finnish Economic Papers, Finnish Economic Association, volume 23, issue 2, pages 73-87, Autumn.
  2. Thor O. Thoresen & Annette Alstadsæter, 2010, "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 66, issue 4, pages 384-418, December, DOI: 10.1628/001522108X549262.

2009

  1. Annette Alstadsæter & Erik Fjærli, 2009, "Neutral taxation of shareholder income? Corporate responses to an announced dividend tax," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 4, pages 571-604, August, DOI: 10.1007/s10797-009-9107-2.

2008

  1. Alstadsí¦ter, Annette & Kolm, Ann-Sofie & Larsen, Birthe, 2008, "Money or joy: The choice of educational type," European Journal of Political Economy, Elsevier, volume 24, issue 1, pages 107-122, March.

2007

  1. Annette Alstadsaeter, 2007, "The Achilles Heel of the Dual Income Tax: The Norwegian Case," Finnish Economic Papers, Finnish Economic Association, volume 20, issue 1, pages 5-22, Spring.

2005

  1. Annette Alstadster, 2005, "Gradstein, M., Justman, M., and Meier V.: The Political Economy of Education: Implications for Growth and Inequality," Journal of Economics, Springer, volume 85, issue 2, pages 205-207, August, DOI: 10.1007/s00712-005-0126-x.

Books

2024

  1. Annette Alstadsæter & Lea Best & Tiril Eid Barland & Birthe Larsen & Andreas Peichl & Bluebery Planterose & Sabine Rumscheidt, 2024, "Surviving the Corona: How did European Firms Cope with the Crisis? Evidence from Danish, German, and Norwegian Surveys," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 149.

Chapters

2017

  1. Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017, "Do Dividend Taxes Affect Corporate Investment?," NBER Chapters, National Bureau of Economic Research, Inc, "Personal Income Taxation and Household Behavior (TAPES)".

2014

  1. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014, "Are Closely Held Firms Tax Shelters?," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 28".

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