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.
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News from NoCeT
Professional tax debate, please, not easy opinions about tax
Petter Bjerksund, Arnt Ove Hopland and Guttorm Schjelderup: Calculation of tax costs necessarily requires data for tax and income, and we only get such data after the tax has been paid. A forward-looking, speculative method does not strengthen the tax debate.
The tax bill of the richest
Petter Bjerksund, Arnt Ove Hopland and Guttorm Schjelderup: If we remove the wealth tax, the effective tax is greatly reduced for the rich. For an investor, the tax drops from 21 percent to 15 percent just by assuming that the share capital is unlisted, not listed.
Tax increase of 107 percent? Indeed
Petter Bjerksund and Guttorm Schjelderup: Menon's "summary of knowledge" is tax propaganda. It polarises the debate, undermines NHO's reputation and prevents a tax policy compromise that could give companies stable tax framework conditions.
Taxation of ownership has not increased by 107 percent
Ole-Andreas Elvik Næss: Although there are good arguments for the wealth tax to be reduced, there are not as good arguments for the corporation tax to be raised.