Zobrazeno 1 - 10
of 13
pro vyhledávání: '"Erik Fjaerli"'
Publikováno v:
Tidsskrift for Samfunnsforskning, Vol 53, Iss 3, Pp 268-294 (2012)
FORDELINGSEFFEKTER AV SKATTEREFORMEN I 2006 Skattereformen i 2006 ga endringer i skattereglene som hver for seg trekker i ulike retninger når det gjelder effekter på inntektsfordelingen. Det er derfor ikke åpenbart hvordan skattereformen har påvi
Externí odkaz:
https://doaj.org/article/02b1db5351434b21aff26763fd52f634
Autor:
Ådne Cappelen, Erik Fjærli, Torbjørn Hægeland, Frank Foyn, Jarle Møen, Arvid Raknerud, Marina Rybalka
Publikováno v:
Journal of Technology Management & Innovation, Vol 5, Iss 3 (2010)
We find that the Norwegian R&D tax credit scheme introduced in 2002 mainly works as intended. The scheme is cost-effective and it is used by a large number of firms. It stimulates these firms to invest more in R&D, and, in particular, the effect is p
Externí odkaz:
https://doaj.org/article/148e376190ec4da486c62ce3738ac5d5
Publikováno v:
Public Finance Review. 40:303-338
An evaluation strategy for answering the question, “Is the tax schedule more redistributive after a reform than prior to a reform?” is presented. The procedure builds upon addressing measures of tax redistribution, utilizing micro data from perio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b11687990432336d20b620052730c84a
https://doi.org/10.1177/1091142111432446
https://doi.org/10.1177/1091142111432446
Autor:
Erik Fjærli, Annette Alstadsæter
Publikováno v:
International Tax and Public Finance. 16:571-604
The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal tax rates on individual dividend income from zero to 28%. We document strong timing effects on dividend payout on a large panel of n
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b82b6dd48f71d99f0a056bdf327ff0f7
https://doi.org/10.1007/s10797-009-9107-2
https://doi.org/10.1007/s10797-009-9107-2
Publikováno v:
Beta. 20:64-80
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::842e430bca2007f5c8f5c386ac8b3f3a
https://doi.org/10.18261/issn1504-3134-2006-01-05
https://doi.org/10.18261/issn1504-3134-2006-01-05
Autor:
Erik Fjærli
Publikováno v:
International Tax and Public Finance. 11:435-467
This article examines the impact on household borrowing from a tax reform that implied a change from progressive to constant marginal tax rates on interest deductions. We use three alternative empirical methods to address the problem of endogenous ex
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f0b5599f6cd1d90bb7ad3916a75001f5
https://doi.org/10.1023/b:itax.0000033987.33559.ea
https://doi.org/10.1023/b:itax.0000033987.33559.ea
Autor:
Erik Fjaerli, Diderik Lund
Publikováno v:
Finnish Economic Papers. 14:104-119
Tax-motivated shifting of income between different tax bases erodes tax revenues, confuses income statistics, and makes the effects of tax reforms unpredictable. Few studies have been able to use micro data to investigate this phenomenon. Using a rat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::78cba467c5cd8d1e3fe9705cd0eebb79
http://www.taloustieteellinenyhdistys.fi/images/stories/fep/f2001_2c.pdf
http://www.taloustieteellinenyhdistys.fi/images/stories/fep/f2001_2c.pdf
Autor:
Erik Fjærli, Diana Iancu
Are investments by new firms constrained by access to financing? If so, are the constraints persistent or do firms overcome their financing problems during the first years of operation? We examine the role of capital constraints by estimating the rel
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::151ae2c7a38e83fbc8236f73c87efce9
http://www.ssb.no/a/publikasjoner/pdf/DP/dp707.pdf
http://www.ssb.no/a/publikasjoner/pdf/DP/dp707.pdf
An evaluation strategy is presented for answering the question is the tax schedule more redistributive after a reform than prior to a reform? The proposed procedure builds upon addressing measures of tax redistribution, utilizing micro data from peri
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::7739c7bda49e6aea749c30627873c26a
http://www.ssb.no/a/publikasjoner/pdf/DP/dp648.pdf
http://www.ssb.no/a/publikasjoner/pdf/DP/dp648.pdf