• The challenge of a rising skill premium for redistributive taxation 

      Bjorvatn, Kjetil; Cappelen, Alexander W. (Working paper, Working paper, 2006-02)
      The present paper analysis the challenge to redistribution programs posed by an increase in skill premium. The increase in skill premium, which we observe in most OECD countries, affects taxation through its effect on ...
    • Income distribution and tax competition 

      Bjorvatn, Kjetil; Cappelen, Alexander W. (Working Paper, Working paper, 2001-12)
      The literature on international tax competition has shown how increased international mobility of the tax base may create a downward pressure on tax rates and give rise to increased inequality in disposable income. This ...