Browsing Institutt for samfunnsøkonomi by Journals "International Tax and Public Finance"
Now showing items 1-2 of 2
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National income taxation and the geographic distribution of population
(Journal article; Peer reviewed, 2016)We study how different national taxation schemes interact with geographic variation in productivity and consumption amenities in determining regional populations. A neoclassical migration equilibrium model is used to analyze ... -
Regional payroll tax cuts and individual wages: heterogeneous effects of worker ability and firm productivity
(Peer reviewed; Journal article, 2021)This paper exploits a payroll tax reform in Norway and applies matched employer–employee register data on individual wages to study the incidence of payroll taxation. The contribution is to allow for heterogeneous wage ...