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Annette Alstadsæter

Personal Details

First Name:Annette
Middle Name:
Last Name:Alstadsæter
Suffix:
RePEc Short-ID:pal346

Affiliation

School of Economics and Business
Norges miljø- og biovitenskapelig universitet

Ås, Norway
http://www.umb.no/index.php?avd=17

: (+47) 6496 5700
(+47) 6494 3012
PO Box 5033, NO-1432 Ås
RePEc:edi:ioumbno (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters

Working papers

  1. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality," NBER Working Papers 23805, National Bureau of Economic Research, Inc.
  2. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Tax Evasion and Inequality," NBER Working Papers 23772, National Bureau of Economic Research, Inc.
  3. 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.
  4. Annette Alstadsæter & Salvador Barrios & Gaëtan J.A. Nicodème & Agnieszka Skonieczna & Antonio Vezzani, 2015. "Patent Boxes Design, Patents Location and Local R&D," CESifo Working Paper Series 5416, CESifo Group Munich.
  5. Alstadsæter, Annette & Jacob, Martin, 2014. "Dividend taxes and income shifting," arqus Discussion Papers in Quantitative Tax Research 154, arqus - Arbeitskreis Quantitative Steuerlehre.
  6. Alstadsæter, Annette & Jacob, Martin, 2014. "Do dividend taxes affect corporate investment?," arqus Discussion Papers in Quantitative Tax Research 172, arqus - Arbeitskreis Quantitative Steuerlehre.
  7. 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 152, arqus - Arbeitskreis Quantitative Steuerlehre.
  8. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are closely-held firms tax shelters?," Discussion Papers 764, Statistics Norway, Research Department.
  9. Annette Alstadsæter & Martin Jacob, 2013. "Who Participates in Tax Avoidance?," CESifo Working Paper Series 4219, CESifo Group Munich.
  10. Alstadsæter, Annette & Jacob, Martin, 2013. "The effect of awareness and incentives on tax evasion," arqus Discussion Papers in Quantitative Tax Research 147, arqus - Arbeitskreis Quantitative Steuerlehre.
  11. Annette Alstadsæter & Erik Fjaerli, 2009. "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series 2530, CESifo Group Munich.
  12. Annette Alstadsæter & Hans Henrik Sievertsen, 2009. "The Consumption Value of Higher Education," CESifo Working Paper Series 2871, CESifo Group Munich.
  13. Thor O. Thoresen & Annette Alstadsæter, 2008. "Shifts in organizational form under a dual income tax system," Discussion Papers 529, Statistics Norway, Research Department.
  14. 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 2392, CESifo Group Munich.
  15. Annette Alstadsæter, 2006. "The Achilles Heel of the Dual Income Tax. The Norwegian Case," Discussion Papers 474, Statistics Norway, Research Department.
  16. Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen, 2005. "Tax Effects, Search Unemployment, and the Choice of Educational Type," CESifo Working Paper Series 1622, CESifo Group Munich.
  17. Alstadsæter, Annette & Kolm, Ann-Sofie & Larsen, Birthe, 2005. "Tax Effects of Unemployment and the Choice of Educational Type," Research Papers in Economics 2005:4, Stockholm University, Department of Economics.
  18. Alstadsæter, Annette & Kolm, Anne-Sofie & Larsen, Birthe, 2005. "Money or Joy," Working Papers 23-2005, Copenhagen Business School, Department of Economics.
  19. Annette Alstadsæter, 2004. "Measuring the consumption value of higher education," Econometric Society 2004 Australasian Meetings 40, Econometric Society.
  20. Annette Alstadsæter, 2003. "Income Tax, Consumption Value of Education, and the Choice of Educational Type," CESifo Working Paper Series 1055, CESifo Group Munich.
  21. 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 1018, CESifo Group Munich.
  22. Annette Alstadsæter, 2001. "Does the Tax System Encourage too much Education?," CESifo Working Paper Series 612, CESifo Group Munich.

Articles

  1. Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017. "Do dividend taxes affect corporate investment?," Journal of Public Economics, Elsevier, vol. 151(C), pages 74-83.
  2. Annette Alstadsæter & Martin Jacob, 2016. "Dividend Taxes and Income Shifting," Scandinavian Journal of Economics, Wiley Blackwell, vol. 118(4), pages 693-717, October.
  3. Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," Tax Policy and the Economy, University of Chicago Press, vol. 28(1), pages 1-32.
  4. Annette Alstadsæter, 2011. "Measuring the Consumption Value of Higher Education," CESifo Economic Studies, CESifo, vol. 57(3), pages 458-479, September.
  5. Annette Alstadsater & Knut Reidar Wangen, 2010. "Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 23(2), pages 73-87, Autumn.
  6. Thor O. Thoresen & Annette Alstadsæter, 2010. "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
  7. 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, vol. 16(4), pages 571-604, August.
  8. Alstadsí¦ter, Annette & Kolm, Ann-Sofie & Larsen, Birthe, 2008. "Money or joy: The choice of educational type," European Journal of Political Economy, Elsevier, vol. 24(1), pages 107-122, March.
  9. Annette Alstadsaeter, 2007. "The Achilles Heel of the Dual Income Tax: The Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
  10. Annette Alstadster, 2005. "Gradstein, M., Justman, M., and Meier V.: The Political Economy of Education: Implications for Growth and Inequality," Journal of Economics, Springer, vol. 85(2), pages 205-207, August.

Chapters

  1. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters,in: Tax Policy and the Economy, Volume 28, pages 1-32 National Bureau of Economic Research, Inc.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality," NBER Working Papers 23805, National Bureau of Economic Research, Inc.

    Mentioned in:

    1. Bitcoin and Fundamentals
      by Steve Cecchetti and Kim Schoenholtz in Money, Banking and Financial Markets on 2017-12-04 18:12:34

Working papers

  1. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality," NBER Working Papers 23805, National Bureau of Economic Research, Inc.

    Cited by:

    1. Niels Johannesen & Tim Stolper, 2017. "The Deterrence Effect of Whistleblowing: An Event Study of Leaked Customer Information from Banks in Tax Havens," CESifo Working Paper Series 6784, CESifo Group Munich.
    2. Katrine Jakobsen & Kristian Jakobsen & Henrik Kleven & Gabriel Zucman, 2018. "Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark," NBER Working Papers 24371, National Bureau of Economic Research, Inc.

  2. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Tax Evasion and Inequality," NBER Working Papers 23772, National Bureau of Economic Research, Inc.

    Cited by:

    1. Niels Johannesen & Tim Stolper, 2017. "The Deterrence Effect of Whistleblowing: An Event Study of Leaked Customer Information from Banks in Tax Havens," CESifo Working Paper Series 6784, CESifo Group Munich.
    2. Niels Johannesen & Tim B.M. Stolper, 2017. "The deterrence effect of whistleblowing," EPRU Working Paper Series 17-01, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    3. Marchiori, Luca & Pierrard, Olivier, 2018. "Unlocking the gates of paradise: General equilibrium effects of information exchange," Journal of Economic Dynamics and Control, Elsevier, vol. 87(C), pages 152-172.
    4. Boehl, Gregor & Fischer, Thomas, 2017. "Capital Taxation and Investment: Matching 100 Years of Wealth Inequality Dynamics," Working Papers 2017:8, Lund University, Department of Economics.
    5. Katrine Jakobsen & Kristian Jakobsen & Henrik Kleven & Gabriel Zucman, 2018. "Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark," NBER Working Papers 24371, National Bureau of Economic Research, Inc.
    6. Fehr, Dietmar, 2018. "Is increasing inequality harmful? Experimental evidence," Games and Economic Behavior, Elsevier, vol. 107(C), pages 123-134.

  3. 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.

    Cited by:

    1. Paul, Pascal, 2017. "Historical Patterns of Inequality and Productivity around Financial Crises," Working Paper Series 2017-23, Federal Reserve Bank of San Francisco.
    2. Rolf Aaberge & Anthony B Atkinson & Jørgen Modalsli, 2016. "On the measurement of long-run income inequality. Empirical evidence from Norway, 1875-2013," Discussion Papers 847, Statistics Norway, Research Department.
    3. Kopczuk, Wojciech, 2016. "U.S. capital gains and estate taxation: a status report and directions for a reform," CEPR Discussion Papers 11208, C.E.P.R. Discussion Papers.

  4. Annette Alstadsæter & Salvador Barrios & Gaëtan J.A. Nicodème & Agnieszka Skonieczna & Antonio Vezzani, 2015. "Patent Boxes Design, Patents Location and Local R&D," CESifo Working Paper Series 5416, CESifo Group Munich.

    Cited by:

    1. Wolfram F. Richter, 2017. "Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 6564, CESifo Group Munich.
    2. Dhammika Dharmapala, 2016. "The economics of corporate and business tax reform," Working Papers 1604, Oxford University Centre for Business Taxation.
    3. Schwab, Thomas & Todtenhaupt, Maximilian, 2016. "Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms," ZEW Discussion Papers 16-073, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    4. European Commission, 2016. "Tax Policies in the European Union: 2016 Survey," Taxation Survey 2016, Directorate General Taxation and Customs Union, European Commission.
    5. Richter, Wolfram F. & Breuer, Markus, 2016. "Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting," Annual Conference 2016 (Augsburg): Demographic Change 145621, Verein für Socialpolitik / German Economic Association.
    6. Schwab, Thomas & Todtenhaupt, Maximilian, 2017. "Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms," Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168148, Verein für Socialpolitik / German Economic Association.
    7. d’Andria, Diego, 2016. "Why are researchers paid bonuses? On technology spillovers and market rivalry," Research Policy, Elsevier, vol. 45(10), pages 2105-2112.
    8. Diego d'Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2017. "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," JRC Working Papers on Taxation & Structural Reforms 2017-03, Joint Research Centre (Seville site).
    9. Stimmelmayr, Michael & Koethenbuerger, Marko & Liberini, Federica, 2016. "Is it Luring Innovations or just Profit? The Case of European Patent Boxes," Annual Conference 2016 (Augsburg): Demographic Change 145582, Verein für Socialpolitik / German Economic Association.
    10. d’Andria, D. & Savin, I., 2018. "A Win-Win-Win? Motivating innovation in a knowledge economy with tax incentives," Technological Forecasting and Social Change, Elsevier, vol. 127(C), pages 38-56.
    11. Salvador Barrios & Diego d'Andria, 2016. "Estimating corporate profit shifting with firm-level panel data: time trends and industrial heterogeneity," JRC Working Papers on Taxation & Structural Reforms 2016-07, Joint Research Centre (Seville site).
    12. Dudar, Olena & Voget, Johannes, 2016. "Corporate taxation and location of intangible assets: Patents vs. trademarks," ZEW Discussion Papers 16-015, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    13. Agustin Redonda, 2016. "Tax Expenditures and Sustainability. An Overview," Discussion Notes 1603, Council on Economic Policies.
    14. Alexander Coad & Nicola Grassano, 2016. "Disentangling the processes of firm growth and R&D investment," JRC Working Papers JRC103175, Joint Research Centre (Seville site).
    15. Pfeiffer, Olena & Spengel, Christoph, 2017. "Tax incentives for research and development and their use in tax planning," ZEW Discussion Papers 17-046, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.

  5. Alstadsæter, Annette & Jacob, Martin, 2014. "Dividend taxes and income shifting," arqus Discussion Papers in Quantitative Tax Research 154, arqus - Arbeitskreis Quantitative Steuerlehre.

    Cited by:

    1. Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017. "Tax Bunching by Owners of Small Corporations," De Economist, Springer, vol. 165(4), pages 411-438, December.
    2. Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661921, HAL.
    3. Halvarsson, Daniel & Korpi, Martin & Wennberg, Karl, 2018. "Entrepreneurship and income inequality," Journal of Economic Behavior & Organization, Elsevier, vol. 145(C), pages 275-293.

  6. Alstadsæter, Annette & Jacob, Martin, 2014. "Do dividend taxes affect corporate investment?," arqus Discussion Papers in Quantitative Tax Research 172, arqus - Arbeitskreis Quantitative Steuerlehre.

    Cited by:

    1. Pham, Ngoc-Sang, 2017. "Dividend taxation in an infinite-horizon general equilibrium model," MPRA Paper 80580, University Library of Munich, Germany.

  7. 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 152, arqus - Arbeitskreis Quantitative Steuerlehre.

    Cited by:

    1. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters,in: Tax Policy and the Economy, Volume 28, pages 1-32 National Bureau of Economic Research, Inc.
    2. Alstadsæter, Annette & Jacob, Martin, 2014. "Dividend taxes and income shifting," arqus Discussion Papers in Quantitative Tax Research 154, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Alstadsæter, Annette & Jacob, Martin, 2013. "The effect of awareness and incentives on tax evasion," arqus Discussion Papers in Quantitative Tax Research 147, arqus - Arbeitskreis Quantitative Steuerlehre.

  8. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are closely-held firms tax shelters?," Discussion Papers 764, Statistics Norway, Research Department.

    Cited by:

    1. Moortgat, Leentje & Annaert, Jan & Deloof, Marc, 2017. "Investor protection, taxation and dividend policy: Long-run evidence, 1838–2012," Journal of Banking & Finance, Elsevier, vol. 85(C), pages 113-131.
    2. Andreas Fagereng & Elin Halvorsen, 2015. "Imputing consumption from Norwegian income and wealth registry data," Discussion Papers 831, Statistics Norway, Research Department.
    3. Alstadsaeter, Annette & Jacob, Martin & Kopczuk, Wojciech & Telle, Kjetil, 2016. "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway," CEPR Discussion Papers 11671, C.E.P.R. Discussion Papers.

  9. Annette Alstadsæter & Martin Jacob, 2013. "Who Participates in Tax Avoidance?," CESifo Working Paper Series 4219, CESifo Group Munich.

    Cited by:

    1. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Does legality matter? The case of tax avoidance and evasion," Discussion Papers 2015/23, Free University Berlin, School of Business & Economics.
    2. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Does legality matter? The case of tax avoidance and evasion," arqus Discussion Papers in Quantitative Tax Research 193, arqus - Arbeitskreis Quantitative Steuerlehre.

  10. Alstadsæter, Annette & Jacob, Martin, 2013. "The effect of awareness and incentives on tax evasion," arqus Discussion Papers in Quantitative Tax Research 147, arqus - Arbeitskreis Quantitative Steuerlehre.

    Cited by:

    1. Eichfelder, Sebastian & Lau, Mona, 2015. "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," arqus Discussion Papers in Quantitative Tax Research 195, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Sebastian Eichfelder & Mona Lau, 2015. "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," FEMM Working Papers 150019, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
    3. Eichfelder, Sebastian & Lau, Mona, 2014. "Capital gains taxes and asset prices: The impact of tax awareness and procrastination," arqus Discussion Papers in Quantitative Tax Research 170, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Eichfelder, Sebastian & Lau, Mona, 2014. "Capital gains taxes and asset prices: The impact of tax awareness and procrastination," Discussion Papers 2014/17, Free University Berlin, School of Business & Economics.
    5. Eichfelder, Sebastian & Lau, Mona, 2015. "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," Discussion Papers 2015/33, Free University Berlin, School of Business & Economics.
    6. Jolana Stejskalova, 2016. "Impact of the information on tax burden on the stock market," MENDELU Working Papers in Business and Economics 2016-62, Mendel University in Brno, Faculty of Business and Economics.

  11. Annette Alstadsæter & Erik Fjaerli, 2009. "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series 2530, CESifo Group Munich.

    Cited by:

    1. Seppo Kari & Jussi Laitila, 2015. "Nonlinear Dividend Tax and the Dynamics of the Firm," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(2), pages 153-177, June.
    2. Alstadsaeter, Annette & Jacob, Martin & Kopczuk, Wojciech & Telle, Kjetil, 2016. "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway," CEPR Discussion Papers 11671, C.E.P.R. Discussion Papers.
    3. Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009. "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment," CESifo Working Paper Series 2756, CESifo Group Munich.
    4. Jolana Stejskalova, 2016. "Impact of the information on tax burden on the stock market," MENDELU Working Papers in Business and Economics 2016-62, Mendel University in Brno, Faculty of Business and Economics.
    5. Emmanuel Saez & Stefanie Stantcheva, 2016. "A Simpler Theory of Optimal Capital Taxation," NBER Working Papers 22664, National Bureau of Economic Research, Inc.
    6. Ji, Philip Inyeob, 2016. "Is corporate payout taxation a long run phenomenon? Evidence from international data," The North American Journal of Economics and Finance, Elsevier, vol. 36(C), pages 84-100.
    7. Chris Edson, 2012. "The capital constraining effects of the norwegian wealth tax," Discussion Papers 724, Statistics Norway, Research Department.

  12. Annette Alstadsæter & Hans Henrik Sievertsen, 2009. "The Consumption Value of Higher Education," CESifo Working Paper Series 2871, CESifo Group Munich.

    Cited by:

    1. Tomasz Gajderowicz & Gabriela Grotkowska & Jerzy Mycielski & Leszek Wincenciak, 2014. "Social and economic determinants of higher education choices in Poland," Ekonomia journal, Faculty of Economic Sciences, University of Warsaw, vol. 38.

  13. Thor O. Thoresen & Annette Alstadsæter, 2008. "Shifts in organizational form under a dual income tax system," Discussion Papers 529, Statistics Norway, Research Department.

    Cited by:

    1. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters,in: Tax Policy and the Economy, Volume 28, pages 1-32 National Bureau of Economic Research, Inc.
    2. Annette Alstadsater & Knut Reidar Wangen, 2010. "Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 23(2), pages 73-87, Autumn.
    3. Joel Slemrod & Thor Olav Thoresen & Erlend Eide Bø, 2013. "Taxes on the Internet: Deterrence Effects of Public Disclosure," CESifo Working Paper Series 4107, CESifo Group Munich.
    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. Edmark, Karin & Gordon, Roger, 2013. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series 982, Research Institute of Industrial Economics.
    6. Nina Drange, 2015. "Crowding out Dad? The Effect of a Cash-for-Care Subsidy on Family Time Allocation," Nordic Journal of Political Economy, Nordic Journal of Political Economy, vol. 40, pages 1-2.
    7. Arnaldur Sölvi Kristjánsson & Peter J. Lambert, 2012. "Structural Progression Measures for Dual Income Tax Systems," Working Papers 269, ECINEQ, Society for the Study of Economic Inequality.
    8. John Creedy & Elin Halvorsen & Thor O. Thoresen, 2011. "Inequality Comparisons in a Multi-Period Framework: The Role of Alternative Welfare Metrics," Department of Economics - Working Papers Series 1127, The University of Melbourne.
    9. Frank Fossen & Martin Simmler, 2016. "Personal taxation of capital income and the financial leverage of firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 48-81, February.
    10. Thor O. Thoresen & Jørgen Aasness & Zhiyang Jia, 2008. "More realistic estimates of revenue changes from tax cuts," Discussion Papers 545, Statistics Norway, Research Department.
    11. Shafik Hebous, 2014. "Money at the Docks of Tax Havens: A Guide," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 458-485, September.
    12. 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, vol. 16(4), pages 571-604, August.
    13. Drange, Nina, 2012. "Crowding out Dad? The Effect of a Cash-for-Care Subsidy on Family time Allocation," UiS Working Papers in Economics and Finance 2012/3, University of Stavanger.
    14. Thoresen, Thor O. & Vattø, Trine E., 2015. "Validation of the discrete choice labor supply model by methods of the new tax responsiveness literature," Labour Economics, Elsevier, vol. 37(C), pages 38-53.
    15. Elschner, Christina, 2013. "Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes," Journal of Public Economics, Elsevier, vol. 97(C), pages 206-216.
    16. Thor O. Thoresen & Trine E. Vattø, 2013. "Validation of structural labor supply model by the elasticity of taxable income," Discussion Papers 738, Statistics Norway, Research Department.
    17. 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 2392, CESifo Group Munich.
    18. Erlend Bø & Peter Lambert & Thor Thoresen, 2012. "Horizontal inequity under a dual income tax system: principles and measurement," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 625-640, October.

  14. 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 2392, CESifo Group Munich.

    Cited by:

    1. Thor O. Thoresen & Annette Alstadsæter, 2010. "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
    2. 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, vol. 16(4), pages 571-604, August.

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

    Cited by:

    1. Henrekson, Magnus & Sanandaji, Tino, 2016. "Owner-Level Taxes and Business Activity," Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 12(1), pages 1-94, March.
    2. Thor O. Thoresen & Annette Alstadsæter, 2010. "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
    3. 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, vol. 16(4), pages 571-604, August.
    4. Wagenhals Gerhard & Buck Jürgen, 2009. "Implementing a Dual Income Tax in Germany – Effects on Labor Supply and Income Distribution," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 229(1), pages 84-102, February.
    5. 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 2392, CESifo Group Munich.

  16. Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen, 2005. "Tax Effects, Search Unemployment, and the Choice of Educational Type," CESifo Working Paper Series 1622, CESifo Group Munich.

    Cited by:

  17. Alstadsæter, Annette & Kolm, Ann-Sofie & Larsen, Birthe, 2005. "Tax Effects of Unemployment and the Choice of Educational Type," Research Papers in Economics 2005:4, Stockholm University, Department of Economics.

    Cited by:

    1. von Greiff, Camilo, 2007. "Specialization in Higher Education and Economic Growth," Research Papers in Economics 2007:13, Stockholm University, Department of Economics.

  18. Alstadsæter, Annette & Kolm, Anne-Sofie & Larsen, Birthe, 2005. "Money or Joy," Working Papers 23-2005, Copenhagen Business School, Department of Economics.

    Cited by:

    1. Debora Di Gioacchino & Paola Profeta, 2014. "Lobbying for Education in a Two-Sector Model," Economics and Politics, Wiley Blackwell, vol. 26(2), pages 212-236, July.
    2. Robert Dur & Amihai Glazer, 2005. "Subsidizing Enjoyable Education," Tinbergen Institute Discussion Papers 05-010/1, Tinbergen Institute, revised 29 Aug 2007.
    3. Annette Alstadsæter & Hans Henrik Sievertsen, 2009. "The Consumption Value of Higher Education," CESifo Working Paper Series 2871, CESifo Group Munich.

  19. Annette Alstadsæter, 2004. "Measuring the consumption value of higher education," Econometric Society 2004 Australasian Meetings 40, Econometric Society.

    Cited by:

    1. Mira Fischer & Patrick Kampkoetter, 2014. "Effects of the German Universities' Excellence Initiative on Ability Sorting of Students and Perceptions of Educational Quality," Cologne Graduate School Working Paper Series 05-01, Cologne Graduate School in Management, Economics and Social Sciences, revised 25 Jun 2016.
    2. Winters, John V. & Xu, Weineng, 2013. "Geographic Differences in the Earnings of Economics Majors," IZA Discussion Papers 7584, Institute for the Study of Labor (IZA).
    3. Björn Kauder & Niklas Potrafke, 2013. "Government Ideology and Tuition Fee Policy: Evidence from the German States," CESifo Economic Studies, CESifo, vol. 59(4), pages 628-649, December.
    4. Kraft, Holger & Munk, Claus & Seifried, Frank Thomas & Steffensen, Mogens, 2014. "Consumption and wage humps in a life-cycle model with education," SAFE Working Paper Series 53, Research Center SAFE - Sustainable Architecture for Finance in Europe, Goethe University Frankfurt.
    5. Grimaud, André & Tournemaine, Frédéric, 2006. "Why can an environmental policy tax promote growth through the channel of education?," IDEI Working Papers 676, Institut d'Économie Industrielle (IDEI), Toulouse.
    6. Long, Mark C. & Goldhaber, Dan & Huntington-Klein, Nick, 2015. "Do completed college majors respond to changes in wages?," Economics of Education Review, Elsevier, vol. 49(C), pages 1-14.
    7. Robert Dur & Amihai Glazer, 2005. "Subsidizing Enjoyable Education," Tinbergen Institute Discussion Papers 05-010/1, Tinbergen Institute, revised 29 Aug 2007.
    8. Saziye P. Akyol & Kala Krishna, 2014. "Preferences, Selection, and Value Added: A Structural Approach," NBER Working Papers 20013, National Bureau of Economic Research, Inc.
    9. Tomasz Gajderowicz & Gabriela Grotkowska & Jerzy Mycielski & Leszek Wincenciak, 2014. "Social and economic determinants of higher education choices in Poland," Ekonomia journal, Faculty of Economic Sciences, University of Warsaw, vol. 38.
    10. Brian Jacob & Brian McCall & Kevin M. Stange, 2013. "College as Country Club: Do Colleges Cater to Students' Preferences for Consumption?," NBER Working Papers 18745, National Bureau of Economic Research, Inc.
    11. Annette Alstadsæter & Hans Henrik Sievertsen, 2009. "The Consumption Value of Higher Education," CESifo Working Paper Series 2871, CESifo Group Munich.
    12. Fricke, Hans, 2014. "Tuition Fees and Student Achievement - Evidence from a Differential Raise in Fees," Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100521, Verein für Socialpolitik / German Economic Association.
    13. Philip Oreopoulos & Kjell G. Salvanes, 2009. "How large are returns to schooling? Hint: Money isn't everything," NBER Working Papers 15339, National Bureau of Economic Research, Inc.
    14. Anderberg, Dan, 2013. "Post-compulsory education: Participation and politics," European Journal of Political Economy, Elsevier, vol. 29(C), pages 134-150.

  20. Annette Alstadsæter, 2003. "Income Tax, Consumption Value of Education, and the Choice of Educational Type," CESifo Working Paper Series 1055, CESifo Group Munich.

    Cited by:

    1. Alstadsí¦ter, Annette & Kolm, Ann-Sofie & Larsen, Birthe, 2008. "Money or joy: The choice of educational type," European Journal of Political Economy, Elsevier, vol. 24(1), pages 107-122, March.
    2. Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen, 2005. "Tax Effects, Search Unemployment, and the Choice of Educational Type," CESifo Working Paper Series 1622, CESifo Group Munich.
    3. Asplund, Rita, 2004. "A Macroeconomic Perspective on Education and Inequality," Discussion Papers 906, The Research Institute of the Finnish Economy.
    4. Robert Dur & Amihai Glazer, 2005. "Subsidizing Enjoyable Education," Tinbergen Institute Discussion Papers 05-010/1, Tinbergen Institute, revised 29 Aug 2007.
    5. Lari Arthur Viianto, 2007. "On the positive effects of taxation on education," Working Papers. Serie AD 2007-30, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).

  21. 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 1018, CESifo Group Munich.

    Cited by:

    1. Ruud de Mooij & G. Nicod, 2008. "Corporate tax policy and incorporation in the EU," CPB Discussion Paper 97, CPB Netherlands Bureau for Economic Policy Analysis.
    2. Lachmund, Andreas & Kiesewetter, Dirk, 2004. "Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen," Tübinger Diskussionsbeiträge 278, University of Tübingen, School of Business and Economics.
    3. Oeffner, Marc, 2005. "Die Duale Einkommensteuer des Sachverständigenrates in der Diskussion," W.E.P. - Würzburg Economic Papers 59, University of Würzburg, Chair for Monetary Policy and International Economics.
    4. Kari, Seppo & Karikallio, Hanna, 2007. "Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax," Discussion Papers 416, VATT Institute for Economic Research.
    5. Kari, Seppo & Kanniainen, Vesa & Ylä-Liedenpohja, Jouko, 2007. "Nordic Dual Income Taxation of Entrepreneurs," Discussion Papers 415, VATT Institute for Economic Research.
    6. Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate tax policy, entrepreneurship and incorporation in the EU," European Economy - Economic Papers 2008 - 2015 269, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

Articles

  1. Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017. "Do dividend taxes affect corporate investment?," Journal of Public Economics, Elsevier, vol. 151(C), pages 74-83.
    See citations under working paper version above.
  2. Annette Alstadsæter & Martin Jacob, 2016. "Dividend Taxes and Income Shifting," Scandinavian Journal of Economics, Wiley Blackwell, vol. 118(4), pages 693-717, October.
    See citations under working paper version above.
  3. Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," Tax Policy and the Economy, University of Chicago Press, vol. 28(1), pages 1-32.
    See citations under working paper version above.
  4. Annette Alstadsæter, 2011. "Measuring the Consumption Value of Higher Education," CESifo Economic Studies, CESifo, vol. 57(3), pages 458-479, September.
    See citations under working paper version above.
  5. Annette Alstadsater & Knut Reidar Wangen, 2010. "Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 23(2), pages 73-87, Autumn.

    Cited by:

    1. Thor O. Thoresen & Annette Alstadsæter, 2010. "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.

  6. Thor O. Thoresen & Annette Alstadsæter, 2010. "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
    See citations under working paper version above.
  7. 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, vol. 16(4), pages 571-604, August.
    See citations under working paper version above.
  8. Alstadsí¦ter, Annette & Kolm, Ann-Sofie & Larsen, Birthe, 2008. "Money or joy: The choice of educational type," European Journal of Political Economy, Elsevier, vol. 24(1), pages 107-122, March.

    Cited by:

    1. Annette Alstadsæter, 2011. "Measuring the Consumption Value of Higher Education," CESifo Economic Studies, CESifo, vol. 57(3), pages 458-479, September.
    2. SELLAMI, Sana & VERHAEST, Dieter & NONNEMAN, Walter & VAN TRIER, Walter, 2015. "Education as investment, consumption or adapting to social norm: Implications for educational mismatch among graduates," Working Papers 2015014, University of Antwerp, Faculty of Applied Economics.
    3. Bas Jacobs, 2013. "Optimal redistributive tax and education policies in general equilibrium," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 312-337, April.

  9. Annette Alstadsaeter, 2007. "The Achilles Heel of the Dual Income Tax: The Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
    See citations under working paper version above.

Chapters

  1. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters,in: Tax Policy and the Economy, Volume 28, pages 1-32 National Bureau of Economic Research, Inc.
    See citations under working paper version above.Sorry, no citations of chapters recorded.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 25 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (18) 2004-05-02 2004-05-02 2005-06-14 2005-09-17 2005-12-20 2006-09-23 2006-09-30 2013-11-16 2013-11-16 2014-01-10 2014-04-18 2014-08-28 2015-07-04 2016-03-17 2016-12-04 2016-12-11 2017-09-17 2017-09-17. Author is listed
  2. NEP-PUB: Public Finance (9) 2006-09-30 2013-11-16 2013-11-16 2013-11-16 2013-12-15 2014-01-10 2014-04-18 2014-08-28 2017-09-17. Author is listed
  3. NEP-EUR: Microeconomic European Issues (7) 2013-11-16 2014-01-10 2015-07-04 2015-09-26 2016-03-17 2016-12-04 2016-12-11. Author is listed
  4. NEP-ACC: Accounting & Auditing (6) 2013-11-16 2013-12-15 2014-04-18 2014-08-28 2015-07-04 2016-03-17. Author is listed
  5. NEP-EDU: Education (6) 2004-05-02 2004-10-30 2005-06-14 2005-09-17 2005-12-20 2006-09-23. Author is listed
  6. NEP-IUE: Informal & Underground Economics (4) 2013-11-16 2013-11-16 2014-01-10 2017-09-17
  7. NEP-URE: Urban & Real Estate Economics (3) 2015-07-04 2015-07-04 2015-09-26
  8. NEP-ENT: Entrepreneurship (2) 2006-09-30 2008-02-16
  9. NEP-INO: Innovation (2) 2015-07-04 2015-09-26
  10. NEP-IPR: Intellectual Property Rights (2) 2015-07-04 2015-09-26
  11. NEP-LAB: Labour Economics (2) 2004-05-02 2005-12-20
  12. NEP-MAC: Macroeconomics (2) 2017-09-17 2017-09-17
  13. NEP-SBM: Small Business Management (2) 2015-07-04 2015-09-26
  14. NEP-TID: Technology & Industrial Dynamics (2) 2015-07-04 2015-09-26
  15. NEP-CFN: Corporate Finance (1) 2014-08-28
  16. NEP-DGE: Dynamic General Equilibrium (1) 2006-09-23
  17. NEP-EEC: European Economics (1) 2017-09-17

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