Annette Alstadsæter

School of Economics and Business, NMBU

Professor

P.O. Box 5003

NO-1432 Aas

Norway

http://www.nmbu.no/emp/annette.alstadsater

SCHOLARLY PAPERS

24

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3,229

SSRN CITATIONS
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Top 23,455

in Total Papers Citations

12

CROSSREF CITATIONS

30

Scholarly Papers (24)

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 382 (94,947)

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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 115 (293,842)
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 268 (139,920)

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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 216 (173,122)

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Investment, Dividend Taxation, Private Firms

3.
Downloads 433 ( 82,761)
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 273 (137,274)
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 160 (226,687)

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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 222 (169,715)

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

5.
Downloads 195 (190,681)
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 138 (256,290)
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 57 (448,569)

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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
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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 162 (223,945)

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7.

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 148 (241,469)

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8.
Downloads 147 (242,851)
Citation 3

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 116 (292,072)

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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 2021
Annette Alstadsæter, Niels Johannesen and Gabriel Zucman
School of Economics and Business, NMBU, University of Copenhagen and UC Berkeley
Downloads 30 (577,834)

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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 (812,778)
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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 139 (254,005)

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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 119 (285,557)

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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 117 (288,924)

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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 113 (297,501)

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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 93 (337,000)
Citation 2

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

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
Annette Alstadsæter, Niels Johannesen and Gabriel Zucman
School of Economics and Business, NMBU, University of Copenhagen and UC Berkeley
Downloads 51 (472,350)

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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 (788,559)
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15.

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 52 (460,428)

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unemployment, matching, education, optimal taxation, tuition fees

16.

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 (464,413)

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Dividend taxation, Employment, Wages, Private Firms

17.

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 and Knut Reidar Wangen
School of Economics and Business, NMBU and University of Oslo - Institute of Health Management and Health Economics
Downloads 49 (472,379)

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corporate taxation, choice of tax regime, tax minimization

18.

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 41 (506,982)
Citation 1

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inequality, wealth, tax evasion, tax havens

19.

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 36 (531,004)

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

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: 27 Jun 2021
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 30 (577,834)

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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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21.

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 2021
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 14 (670,442)

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22.

Are Closely-Held Firms Tax Shelters?

NBER Working Paper No. w19609
Number of pages: 36 Posted: 09 Nov 2013 Last Revised: 30 Jan 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 14 (670,442)

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23.

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 2021
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 13 (678,002)

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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 6 (762,695)

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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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