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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3,300

SSRN CITATIONS
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SSRN RANKINGS

Top 22,587

in Total Papers Citations

18

CROSSREF CITATIONS

26

Scholarly Papers (24)

The Effect of Awareness and Incentives on Tax Evasion

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 398 (94,210)

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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 (304,802)
Citation 9

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

Do Dividend Taxes Affect Corporate Investment

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 272 (143,282)

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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 217 (179,136)

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Investment, Dividend Taxation, Private Firms

3.
Downloads 439 ( 84,832)

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 (142,224)

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tax avoidance, income shifting, income taxation, dividend taxation

Who Participates in Tax Avoidance?

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 165 (229,309)

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tax avoidance, income shifting, income taxation, dividend taxation

4.

The Consumption Value of Higher Education

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 232 (168,368)

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

5.
Downloads 196 (197,122)
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 139 (264,313)
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 (464,782)

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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 164 (230,138)

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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 155 (241,253)

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8.
Downloads 152 (245,214)
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 119 (297,414)

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

Tax Evasion and Inequality

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 32 (586,012)

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Tax Evasion and Inequality

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 (837,877)
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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 140 (261,975)

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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

Number of pages: 25 Posted: 09 Dec 2009
Annette Alstadsæter
School of Economics and Business, NMBU
Downloads 120 (294,266)

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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

Number of pages: 46 Posted: 27 Jan 2009
Annette Alstadsæter and Erik Fjaerli
School of Economics and Business, NMBU and Statistics Norway
Downloads 118 (297,761)

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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

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 116 (302,867)

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

Patent Boxes Design, Patents Location and Local R&D

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

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 (349,376)
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

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 53 (480,770)

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

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 (813,853)
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15.

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

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 53 (472,999)

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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 (481,083)

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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

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 50 (485,225)

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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 46 (502,421)
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

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 38 (539,941)

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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

Number of pages: 26 Posted: 12 May 2020 Last Revised: 20 Aug 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 (598,387)

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

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

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 (693,722)

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22.

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

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 14 (693,722)

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23.

Are Closely-Held Firms Tax Shelters?

Number of pages: 36 Posted: 09 Nov 2013 Last Revised: 01 Aug 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 (693,722)

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

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 7 (779,491)

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

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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