Browsing Department of Economics by Author "Alstadsæter, Annette"

Does the tax system encourage too much education?

Alstadsæter, Annette (Discussion paper, Working paper, 2000-07)

The Nordic countries have dual income taxation, with a proportional tax on capital income and a progressive tax on labour income. Nielsen and Sørensen (1997) argue that this asymmetric treatment of the two types of income ...

The dual income tax and firms’ income shifting through the choice of organizational form and real capital investments

Alstadsæter, Annette (Discussion paper, Working paper, 2003-07)

The dual income tax provides the self-employed entrepreneur with huge incentives to participate in tax minimizing income shifting to have more of his income taxed as capital income. The Norwegian split model is designed ...

Income tax, consumption value of education, and the choice of educational type

Alstadsæter, Annette (Discussion paper, Working paper, 2003-06)

How the tax system might affect the individual’s educational level is well studied. But the question of how the tax system affects the individual’s choice of educational type is mostly ignored. This is an important issue, ...

Measuring the consumption value of higher education

Alstadsæter, Annette (Discussion paper, Working paper, 2004-02)

The consumption value of education is an important, but rather ignored factor behind the individual’s educational choice. This paper suggests a method for measuring the consumption value of education in a compensating ...

Tax effects on education

Alstadsæter, Annette (Discussion paper, Working paper, 2005-01)

Taxes affect the individual’s educational choice through many channels, and they have both direct and indirect effects on human capital accumulation. The structure of the tax system creates different incentive effects ...

Tax effects on educational and organizational choice

Alstadsæter, Annette (Doctoral thesis, 2004)