High time to reconsider the exemption method
Ole-Andreas Elvik Næss and Magne Mogstad: The time is overdue for a critical review of the exemption method. But it is difficult to get a good debate going when there is NOK 3,100 billion on the opposite side of the debate.
In other words, there is very little to suggest that the current system is neutral. Could there still be other good reasons for retaining an exemption method that provides such generous opportunities to defer tax? Ole-Andreas Elvik Næss and Magne Mogstad (University of Chicago) ask.
Their feature article På høy tid å revurdere fritaksmetoden (in Norwegian) was published in Dagens Næringsliv on 31 October, 2024.