NoCeT provides high-quality research and education in all aspects of taxation and public finance. The centre is located at NHH - Norwegian School of Economics and is co-funded by the Research Council of Norway and the Norwegian Tax Authority. The latter also assists the centre with access to high-quality data for tax research.
News from NoCeT
What will the Labour Party do about the dividend tax?
Petter Bjerksund: Has the Labour Party thought that, once again, it should be profitable to convert earned income into capital income? Or does the party intend to increase the dividend tax by 2,3 percentage points?
More jobs with less wealth tax?
Jarle Møen: Small firms are, in many cases, taxed more favourably than houses. Will even more favourable taxes on "working capital" really lead to more jobs?
Supporters of wealth tax should moderate their enthusiasm
Gunnar S. Eskeland: The wealth tax study currently debated actually shows that protection of "working" capital leads to more jobs, at least within small businesses. If big businesses should be protected, too, less wealth tax will be paid.
Top publication by Maximilian Todtenhaupt
The article "Capital gains taxation and funding for start-ups" has been published in Journal of Financial Economics.