publication . Master thesis . 2013

The future of personal wealth and inheritance taxation in Norway

Pekala, Maciek;
Open Access English
  • Published: 01 Jan 2013
Abstract
Many countries have recently abandoned or experienced significant reduction in tax rates and revenues from personal wealth and inheritance taxation. Today, Norway remains one of the few countries that still tax annual wealth and intergenerational wealth transfers. Both taxes however face a substantial opposition and their future remains uncertain. In this paper, a dynamic microsimulation model MOSART developed by Statistics Norway is used to project and discuss future revenues and distributional effects of the annual wealth and inheritance taxes in Norway between year 2010 and 2040. The main questions discussed are: what are the future revenue effects of these t...
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