Annette Alstadsæter

School of Economics and Business, NMBU

Professor

Norwegian University of Life Sciences

As

Norway

http://https://sites.google.com/view/annettealstadsater/start

SCHOLARLY PAPERS

26

DOWNLOADS

3,523

SSRN CITATIONS

18

CROSSREF CITATIONS

18

Scholarly Papers (26)

The Effect of Awareness and Incentives on Tax Evasion

CESifo Working Paper Series No. 4369
Number of pages: 42 Posted: 04 Sep 2013
Annette Alstadsæter and Martin Jacob
School of Economics and Business, NMBU and WHU - Otto Beisheim School of Management
Downloads 434 (94,130)

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tax evasion, tax compliance, tax enforcement, tax awareness, detection

Tax Incentives and Non-Compliance — Evidence from Swedish Micro Data

Public Finance Review, Forthcoming
Number of pages: 33 Posted: 15 Aug 2013 Last Revised: 21 Sep 2016
Annette Alstadsæter and Martin Jacob
School of Economics and Business, NMBU and WHU - Otto Beisheim School of Management
Downloads 124 (314,330)
Citation 9

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tax evasion, tax compliance, self-reporting, tax incentive

Do Dividend Taxes Affect Corporate Investment

CESifo Working Paper Series No. 4931
Number of pages: 34 Posted: 16 Sep 2014
Annette Alstadsæter, Martin Jacob and Roni Michaely
School of Economics and Business, NMBU, WHU - Otto Beisheim School of Management and The University of Hong Kong
Downloads 276 (154,711)

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investment, dividend taxation, private firms

Do Dividend Taxes Affect Corporate Investment?

FAccT Center Working Paper Nr. 15/2014
Number of pages: 39 Posted: 23 Jul 2014 Last Revised: 21 Jan 2015
Annette Alstadsæter, Martin Jacob and Roni Michaely
School of Economics and Business, NMBU, WHU - Otto Beisheim School of Management and The University of Hong Kong
Downloads 221 (192,679)

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Investment, Dividend Taxation, Private Firms

3.
Downloads 459 ( 88,949)
Citation 2

Who Participates in Tax Avoidance?

FAccT Center Working Paper No. 08/2012
Number of pages: 35 Posted: 01 Dec 2012 Last Revised: 19 Feb 2015
Annette Alstadsæter and Martin Jacob
School of Economics and Business, NMBU and WHU - Otto Beisheim School of Management
Downloads 274 (155,833)
Citation 2

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tax avoidance, income shifting, income taxation, dividend taxation

Who Participates in Tax Avoidance?

CESifo Working Paper Series No. 4219
Number of pages: 42 Posted: 08 May 2013
Annette Alstadsæter and Martin Jacob
School of Economics and Business, NMBU and WHU - Otto Beisheim School of Management
Downloads 185 (226,787)

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tax avoidance, income shifting, income taxation, dividend taxation

4.

The Consumption Value of Higher Education

CESifo Working Paper Series No. 2871
Number of pages: 26 Posted: 19 Dec 2009
Annette Alstadsæter and Hans Henrik Sievertsen
School of Economics and Business, NMBU and University of Bristol
Downloads 237 (180,585)

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educational choice, type of education, non-pecuniary return, willingness to pay, consumption value of education

5.
Downloads 199 (212,683)
Citation 2

Dividend Taxes and Income Shifting

Scandinavian Journal of Economics, Forthcoming
Number of pages: 34 Posted: 09 Sep 2012 Last Revised: 21 Sep 2016
Annette Alstadsæter and Martin Jacob
School of Economics and Business, NMBU and WHU - Otto Beisheim School of Management
Downloads 140 (286,503)
Citation 2

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Income shifting, income generation, dividend taxes, closely held corporations, owner–managers

Dividend Taxes and Income Shifting

Number of pages: 43 Posted: 12 Jun 2014
Annette Alstadsæter and Martin Jacob
School of Economics and Business, NMBU and WHU - Otto Beisheim School of Management
Downloads 58 (499,052)

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income shifting, income generation, dividend taxes, closely held corporations, owner-managers

Dividend Taxes and Income Shifting

The Scandinavian Journal of Economics, Vol. 118, Issue 4, pp. 693-717, 2016
Number of pages: 25 Posted: 17 Nov 2016
Annette Alstadsæter and Martin Jacob
School of Economics and Business, NMBU and WHU - Otto Beisheim School of Management
Downloads 1 (932,336)

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Closely held corporations, dividend taxes, income generation, income shifting, owner‐managers

6.

The Dual Income Tax and Firms' Income Shifting Through the Choice of Organizational Form and Real Capital Investments

Number of pages: 35 Posted: 30 Sep 2003
Annette Alstadsæter
School of Economics and Business, NMBU
Downloads 167 (247,347)

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7.
Downloads 165 (249,909)
Citation 5

Tax Evasion and Inequality

CEBI Working Paper No. 03/17
Number of pages: 56 Posted: 02 Feb 2018
Annette Alstadsæter, Niels Johannesen and Gabriel Zucman
School of Economics and Business, NMBU, University of Copenhagen and UC Berkeley
Downloads 127 (308,716)

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tax evasion, inequality, tax havens, tax gap, tax amnesties

Tax Evasion and Inequality

NBER Working Paper No. w23772
Number of pages: 56 Posted: 11 Sep 2017 Last Revised: 16 Jun 2022
Annette Alstadsæter, Niels Johannesen and Gabriel Zucman
School of Economics and Business, NMBU, University of Copenhagen and UC Berkeley
Downloads 37 (602,433)

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Tax Evasion and Inequality

CEPR Discussion Paper No. DP12781
Number of pages: 62 Posted: 13 Mar 2018
Annette Alstadsæter, Niels Johannesen and Gabriel Zucman
School of Economics and Business, NMBU, University of Copenhagen and University of California, Berkeley - Department of Economics
Downloads 1 (932,336)
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8.

Income Tax, Consumption Value of Education, and the Choice of Educational Type

Number of pages: 30 Posted: 10 Nov 2003
Annette Alstadsæter
School of Economics and Business, NMBU
Downloads 160 (256,541)

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9.

Does the Tax System Encourage Too Much Education?

Number of pages: 20 Posted: 29 Nov 2001
Annette Alstadsæter
School of Economics and Business, NMBU
Downloads 141 (285,456)

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Dual Income Taxation, Optimal Income Taxation, Human Capital Investment, Consumption Value of Education

10.

Measuring the Consumption Value of Higher Education

CESifo Working Paper Series No. 2799
Number of pages: 25 Posted: 09 Dec 2009
Annette Alstadsæter
School of Economics and Business, NMBU
Downloads 121 (318,577)

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educational choice, type of education, non-pecuniary return, willingness to pay, consumption value of education

11.

Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax

CESifo Working Paper Series No. 2530
Number of pages: 46 Posted: 27 Jan 2009
Annette Alstadsæter and Erik Fjaerli
School of Economics and Business, NMBU and Statistics Norway
Downloads 120 (320,386)

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neutral dividend tax, dual income tax, intertemporal income shifting, anticipation effects, corporate financial policy, transition

Patent Boxes Design, Patents Location and Local R&D

CESifo Working Paper Series No. 5416
Number of pages: 41 Posted: 06 Jul 2015
School of Economics and Business, NMBU, European Commission, JRC - IPTS, Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management, European Union - European Commission and European Commission, Joint Research Centre, Institute for Prospective Technological Studies
Downloads 117 (327,837)
Citation 1

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corporate taxation, patent boxes, location, patents, R&D, nexus approach

Patent Boxes Design, Patents Location and Local R&D

CEPR Discussion Paper No. DP10679
Number of pages: 42 Posted: 29 Jun 2015
School of Economics and Business, NMBU, European Commission, JRC - IPTS, Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management, European Union - European Commission and European Commission, Joint Research Centre, Institute for Prospective Technological Studies
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corporate taxation, location, nexus approach, patent boxes, patents, R&D

13.

Shifts in Organizational Form under a Dual Income Tax System

CESifo Working Paper Series No. 2273
Number of pages: 41 Posted: 09 Apr 2008
Thor O. Thoresen and Annette Alstadsæter
Statistics Norway - Research Department and School of Economics and Business, NMBU
Downloads 98 (367,607)
Citation 2

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income shifting, small businesses, organizational shifts, dual income tax

14.

Pennies from Haven: Wages and Profit Shifting

CESifo Working Paper No. 9590
Number of pages: 44 Posted: 24 Feb 2022
School of Economics and Business, NMBU, Norwegian University of Life Sciences, University College Dublin (UCD) and University College Dublin (UCD)
Downloads 66 (461,335)

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profit shifting, tax haven, tax avoidance, multinational firms, wage distribution, inequality

Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality

NBER Working Paper No. w23805
Number of pages: 34 Posted: 11 Sep 2017 Last Revised: 18 Jul 2022
Annette Alstadsæter, Niels Johannesen and Gabriel Zucman
School of Economics and Business, NMBU, University of Copenhagen and UC Berkeley
Downloads 60 (490,947)

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Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality

CEPR Discussion Paper No. DP12779
Number of pages: 36 Posted: 13 Mar 2018
Annette Alstadsæter, Niels Johannesen and Gabriel Zucman
School of Economics and Business, NMBU, University of Copenhagen and University of California, Berkeley - Department of Economics
Downloads 3 (900,972)
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16.

Tax Effects, Search Unemployment, and the Choice of Educational Type

CESifo Working Paper Series No. 1622
Number of pages: 30 Posted: 13 Jan 2006
Annette Alstadsæter, Ann-Sofie Kolm and Birthe Larsen
School of Economics and Business, NMBU, Uppsala University and Copenhagen Business School - Department of Economics
Downloads 56 (499,418)

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unemployment, matching, education, optimal taxation, tuition fees

17.

Collusive Tax Evasion by Employers and Employees: Evidence from a Randomized Field Experiment in Norway

CESifo Working Paper No. 7381
Number of pages: 38 Posted: 21 Feb 2019
Marie Bjørneby, Annette Alstadsæter and Telle Kjetil
Norwegian University of Life Sciences (NMBU), School of Economics and Business, NMBU and Statistics Norway
Downloads 55 (503,496)

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collaborative tax evasion, collusive tax evasion, random audits, undeclared work, third-party reporting

18.

Corporations' Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large

CESifo Working Paper Series No. 2392
Number of pages: 31 Posted: 09 Sep 2008
Annette Alstadsæter, Knut Reidar Wangen and Knut Reidar Wangen
School of Economics and Business, NMBU and University of Oslo - Institute of Health Management and Health EconomicsUniversity of Oslo - Institute of Health Management and Health Economics
Downloads 52 (516,108)

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corporate taxation, choice of tax regime, tax minimization

19.

Employment, Wages, and Dividend Taxation

FAccT Center Working Paper Nr. 18/2014
Number of pages: 9 Posted: 03 Sep 2014
Annette Alstadsæter, Martin Jacob and Altin Vejsiu
School of Economics and Business, NMBU, WHU - Otto Beisheim School of Management and Uppsala University - Department of Economics
Downloads 51 (520,598)

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Dividend taxation, Employment, Wages, Private Firms

20.

Who Owns the Wealth in Tax Havens? Macroevidence and Implications for Global Inequality

CEBI Working Paper No. 04/17
Number of pages: 34 Posted: 02 Feb 2018
Annette Alstadsæter, Niels Johannesen and Gabriel Zucman
School of Economics and Business, NMBU, University of Copenhagen and UC Berkeley
Downloads 50 (525,024)
Citation 1

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inequality, wealth, tax evasion, tax havens

The First Weeks of the Coronavirus Crisis: Who Got Hit, When and Why? Evidence from Norway

NBER Working Paper No. w27131
Number of pages: 26 Posted: 12 May 2020 Last Revised: 18 Feb 2022
School of Economics and Business, NMBU, Kansas State University - Department of Economics, affiliation not provided to SSRN, Columbia University - Graduate School of Arts and Sciences - Department of Economics, University of Oslo - Ragnar Frisch Centre for Economic Research, University of Oslo - Ragnar Frisch Centre for Economic Research and University of Oslo - Ragnar Frisch Centre for Economic Research
Downloads 32 (633,418)

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The First Weeks of the Coronavirus Crisis: Who Got Hit, When and Why? Evidence from Norway

CEPR Discussion Paper No. DP14825
Number of pages: 30 Posted: 03 Jun 2020
School of Economics and Business, NMBU, Kansas State University - Department of Economics, affiliation not provided to SSRN, Columbia University - Graduate School of Arts and Sciences - Department of Economics, University of Oslo - Ragnar Frisch Centre for Economic Research, University of Oslo - Ragnar Frisch Centre for Economic Research and University of Oslo - Ragnar Frisch Centre for Economic Research
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22.

Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway

NBER Working Paper No. w22888
Number of pages: 40 Posted: 05 Dec 2016 Last Revised: 17 Jul 2022
Annette Alstadsæter, Martin Jacob, Wojciech Kopczuk and Kjetil Telle
School of Economics and Business, NMBU, WHU - Otto Beisheim School of Management, Columbia University - Graduate School of Arts and Sciences - Department of Economics and Statistics Norway - Research Department
Downloads 17 (727,094)

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23.

Norwegian and Us Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well

NBER Working Paper No. w27637
Number of pages: 28 Posted: 10 Aug 2020 Last Revised: 08 Jul 2022
School of Economics and Business, NMBU, Norwegian University of Life Sciences, Columbia University - Graduate School of Arts and Sciences - Department of Economics and Norwegian University of Life Sciences
Downloads 16 (735,394)

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24.

Are Closely-Held Firms Tax Shelters?

NBER Working Paper No. w19609
Number of pages: 36 Posted: 09 Nov 2013 Last Revised: 30 Jan 2022
Annette Alstadsæter, Wojciech Kopczuk and Kjetil Telle
School of Economics and Business, NMBU, Columbia University - Graduate School of Arts and Sciences - Department of Economics and Statistics Norway - Research Department
Downloads 15 (744,151)

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Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter

NBER Working Paper No. w25191
Number of pages: 53 Posted: 29 Oct 2018 Last Revised: 02 May 2021
Annette Alstadsæter, Wojciech Kopczuk and Kjetil Telle
School of Economics and Business, NMBU, Columbia University - Graduate School of Arts and Sciences - Department of Economics and Statistics Norway - Research Department
Downloads 9 (831,135)

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Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter

CEPR Discussion Paper No. DP13251
Number of pages: 56 Posted: 22 Oct 2018
Annette Alstadsæter, Wojciech Kopczuk and Telle Kjetil
School of Economics and Business, NMBU, Columbia University - Graduate School of Arts and Sciences - Department of Economics and Statistics Norway
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26.

Saving Effects of a Real-Life Imperfectly Implemented Net Wealth Tax: Evidence from Norwegian Micro Data

NBER Working Paper No. w30031
Number of pages: 14 Posted: 16 May 2022 Last Revised: 23 Jul 2022
School of Economics and Business, NMBU, Norwegian University of Life Sciences (NMBU), Columbia University - Graduate School of Arts and Sciences - Department of Economics, University of Oslo - Ragnar Frisch Centre for Economic Research and University of Oslo - Ragnar Frisch Centre for Economic Research
Downloads 2 (877,942)
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