Norwegian capital taxation: effects and compliance

Norwegian capital taxation: effects and compliance

Empirical research project on the role of capital taxation in Norway.

The goal of this project is to assess the impact of capital taxation on various economic decisions, including the remuneration of workers and managers, wealth accumulation, consumption, payout decisions and the valuation of companies.

This project will run until 2026 and it will be hosted at NHH Norwegian School of Economics. In the execution of this project we plan to use administrative person-level data from the Norwegian Tax Administration and the Shareholder Registry. The data will be de-identified, so it will be impossible to match it directly to real persons. The privacy of sample individuals will not be breached, as the purpose of this project is to find information about the average person. Therefore, individual-level data is necessary only to determine what is the general behavior and the degree of variation in decisions related to capital taxation.

The data will be accessed and analyzed by Professor Arnt Ove Hopland, Professor Jarle Møen, PhD student Simon Flatebø Selle, Assistant Professor Maximilian Todtenhaupt and Associate Professor Floris T. Zoutman. The project will use master students as research assistants. Normally, master students only get access to fully anonymized data. The data will be stored at a secure server at NHH, which requires two-factor authentication for access. After the end of the project, the data will be deleted. Data subjects will have the following rights in this project: transparency, access, rectification, erasure, restriction of processing, notification, and protest. These rights apply so long as the data subject can be identified in the collected data.