Vidar Christiansen

• Vidar Christiansen, "Optimal pariticipation taxes," Economica 82, 2015, 595-612
• Vidar Christiansen and Stephen Smith, "Emissions taxes and abatement regulation under uncertainty," Environmental and Resource Economics 60(1), 2014, 17-35
• Vidar Christiansen and Stephen Smith, "Externality-correcting taxes and regulation", The Scandinavian Journal of Economics 114 (2), 2012, 358-383
• Sören Blomquist, Vidar Christiansen and Luca Micheletto, "Public Provision and Nondistortionary Marginal Tax Rates", American Economic Journal: Economic Policy 2,1-27, 2010. 
• Vidar Christiansen and Matti Tuomala, "On taxing capital income with income shifting," International Tax and Public Finance 15(4), 2008, 527-545
• Vidar Christiansen, "Two Approaches to Determine Public Good Provision under Distortionary Taxation," National Tax Journal 60(1), 2007, 25-43
• Vidar Christiansen and Sören Blomquist, "The political economy of publicly provided private goods," Journal of Public Economics 73, 1999, 31–54
• Vidar Christiansen and Sören Blomquist, "Topping up or opting out? The optimal design of public provision schemes," International Economic Review 39(2), 1998, 399-411
• Vidar Christiansen and Sören Blomquist, "Public provision of private goods as a redistributive device in an optimum income tax model", Scandinavian Journal of Economics 97, 1995, 547 –567,
• Vidar Christiansen, "Choice of occupation, tax incidence and piecemeal tax revision", Scandinavian Journal of Economics 90, 1988
• Vidar Christiansen, "Evaluation of public projects under optimal taxation," Review of Economic Studies 48, 1981, 447–457
• Vidar Christiansen and Eilev S. Jansen "Implicit social preferences in the Norwegian system of indirect taxation", Journal of Public Economics 10, 1978
   

• Christiansen, Vidar; Jia, Zhiyang & Thoresen, Thor Olav (2021). Assessing income tax perturbations. International Tax and Public Finance. ISSN 0927-5940. 29. doi: 10.1007/s10797-021-09673-2. Full text in Research Archive Show summary

  We present a scheme for analysing income tax perturbations, applied to a real Norwegian tax reform during 2016–2018. The framework decomposes the reform into a structural reform part and a tax level effect. The former consists of a distributional impact and a social efficiency effect measured as the behavioural-induced change in tax revenue. Considering the overall welfare effect conditional on inequality aversion, we back out the pivotal value of the decision makers’ inequality aversion, according to which unfavourable redistributional effects exactly cancel out a social efficiency enhancement.

• Blomquist, Sören; Christiansen, Vidar & Micheletto, Luca (2016). Public Provision of Private Goods, Self-Selection, and Income Tax Avoidance. The Scandinavian Journal of Economics. ISSN 0347-0520. 118(4), p. 666–692. doi: 10.1111/sjoe.12151. Full text in Research Archive
• Christiansen, Vidar (2015). Kostnader ved skattefinansiering. Samfunnsøkonomen. ISSN 1890-5250. 129(1), p. 46–56. Full text in Research Archive
• Christiansen, Vidar (2015). Optimal Participation Taxes. Economica. ISSN 0013-0427. 82(328), p. 595–612. doi: 10.1111/ecca.12154. Full text in Research Archive Show summary

  Addressing extensive labour supply responses, the literature has established a case for larger transfers to the working poor than to even poorer non-working people. This paper casts new light on this result. I argue that the result hinges crucially on the labour supply responses of people in income brackets above that of the working poor. Then, distinguishing between more and less poor working people, I show that if a single working type faces a negative tax, it is the poorer one who does. Finally, I endogenize wages and show that key conditions will be of the same form as before.

• Christiansen, Vidar & Smith, Stephen (2014). Emissions Taxes and Abatement Regulation Under Uncertainty. Environmental and Resource Economics. ISSN 0924-6460. 60(1), p. 17–35. doi: 10.1007/s10640-013-9755-7. Full text in Research Archive
• Christiansen, Vidar & Smith, Stephen (2013). Emissions Taxes and Abatement Regulation under Uncertainty. CESifo Working Papers. ISSN 1617-9595. doi: 10.1007/s10640-013-9755-7. Full text in Research Archive
• Christiansen, Vidar & Smith, Stephen (2012). Externality-Correcting Taxes and Regulation*. The Scandinavian Journal of Economics. ISSN 0347-0520. 114(2), p. 358–383. doi: 10.1111/j.1467-9442.2012.01701.x. Full text in Research Archive
• Blomquist, Sören; Christiansen, Vidar & Micheletto, Luca (2010). Public Provision of Private Goods and Nondistortionary Marginal Tax Rates. American Economic Journal: Economic Policy. ISSN 1945-7731. 2(2), p. 1–27. doi: 10.1257/pol.2.2.1. Full text in Research Archive
• Christiansen, Vidar & Smith, Stephen (2009). Externality-Correcting Taxes and Regulation. IFS Working Paper. ISSN 1742-0415. Full text in Research Archive
• Christiansen, Vidar; Blomquist, Sören & Micheletto, Luca (2009). Public Provision of Private Goods and Nondistortionary Marginal Tax Rates: Some further results. Working Paper (Department of Economics, Uppsala University). ISSN 1653-6975. Full text in Research Archive
• Christiansen, Vidar & Smith, Stephen (2009). Externality-Correcting Taxes and Regulation. CESifo Working Papers. ISSN 1617-9595. Full text in Research Archive
• Christiansen, Vidar (2009). The Choice Between Uniform and Differentiated Commodity Taxation. Yearbook for Nordic Tax Research. ISSN 1890-3029. p. 141–151. Full text in Research Archive
• Blomquist, Sören & Christiansen, Vidar (2008). Taxation and heterogeneous preferences. FinanzArchiv / Public Finance Analysis (FA). ISSN 0015-2218. 64, p. 218–244. doi: 10.1628/001522108X335091. Full text in Research Archive
• Sandmo, Agnar & Christiansen, Vidar (2008). Skatter og skattepolitikk gjennom 100 år. Samfunnsøkonomen. ISSN 1890-5250. 62(6/7), p. 17–28. Full text in Research Archive
• Christiansen, Vidar & Smith, S (2008). Optimal commodity taxation with duty-free shopping. International Tax and Public Finance. ISSN 0927-5940. 15. doi: 10.1007/s10797-007-9034-z. Full text in Research Archive
• Christiansen, Vidar & Tuomala, M (2008). On taxing capital income with income shifting. International Tax and Public Finance. ISSN 0927-5940. 15. doi: 10.1007/s10797-008-9076-x. Full text in Research Archive
• Christiansen, Vidar & Sandmo, Agnar (2008). Skatter og skattepolitikk gjennom 100 år. Samfunnsøkonomen. ISSN 1890-5250. 62(6/7), p. 17–28. Full text in Research Archive
• Christiansen, Vidar & Blomquist, Sören (2007). Public Provision of Private Goods and Nondistortionary Marginal Tax Rates. Working Paper (Department of Economics, Uppsala University). ISSN 1653-6975. 7. Full text in Research Archive
• Christiansen, Vidar (2007). Two approaches to determine public good provision under distortionary taxation. National tax journal. ISSN 0028-0283. 60. Full text in Research Archive

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• Christiansen, Vidar & Smith, Stephen (2021). Economic Principles of Commodity Taxation. Cambridge University Press. ISBN 9781009002028. 88 p. Full text in Research Archive
• Vislie, Jon; Christiansen, Vidar; Holtsmark, Katinka Kristine & Strøm, Steinar (2015). Effektivitet, fordeling og økonomisk politikk. 2 utgv. Universitetsforlaget. ISBN 9788215023588. 400 p. Full text in Research Archive Show summary

  Skattepolitikk, knapphet på offentlige goder og private eller offentlige leverandører av tjenester. Alt dette er saker som står på politikernes agenda hver eneste dag, og som engasjerer mange.Hvordan bør knappe ressurser forvaltes i en blandingsøkonomi som den norske? I denne boken fremstilles sentrale tema som allokeringsproblemer, optimalitetskriterier og samfunnsøkonomisk effektivitet.

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• Asheim, Geir Bjarne; Christiansen, Vidar; Hoel, Michael; Lund, Diderik; Mehlum, Halvor & Nyborg, Karine [Show all 8 contributors for this article] (2020). Subsidier til oljenæringen gir ikke omstilling. Full text in Research Archive
• Christiansen, Vidar; Jia, Zhiyang & Thoresen, Thor Olav (2020). Assessing income tax perturbations. SSB - Discussion papers. ISSN 0809-733X. Full text in Research Archive
• Ulltveit-Moe, Karen Helene; Christiansen, Vidar; Nøstbakken, Linda & Armstrong, Claire W. (2020). Myter om lakseskatt. Full text in Research Archive
• Christiansen, Vidar (2017). Indirect Taxation Of Financial Services. Full text in Research Archive
• Christiansen, Vidar (2017). Discussant on "Tracing the Incidence of Indirect Taxes through the Production-Distribution Chain: Application to Jordan". Full text in Research Archive
• Christiansen, Vidar (2017). Norwegian Tax Policy. Full text in Research Archive
• Christiansen, Vidar (2017). Discussant: Optimal Paternalism? A New View of the Taxation of Unhealthy Food by Marco Runkel and Zarko Kalamov. Full text in Research Archive
• Christiansen, Vidar (2017). Taxation in a unionised economy. Full text in Research Archive
• Christiansen, Vidar (2017). Indirect Taxation of Financial Services. Full text in Research Archive
• Christiansen, Vidar (2017). Taxation of Financial Services. Full text in Research Archive
• Christiansen, Vidar (2016). Hvilke skattereformer trenger vi? Full text in Research Archive
• Christiansen, Vidar (2016). Indirect taxation of financial services. Full text in Research Archive
• Christiansen, Vidar (2016). Taxing value added in the financial sector. Full text in Research Archive
• Christiansen, Vidar (2015). Discussant on "Social security transfers and the marginal cost of public funds" by Geir H. Bjertnæs. Full text in Research Archive
• Christiansen, Vidar (2015). Discussant on "Job search expectations" by Sascha Drahs, Luke Haywood and Amelie Schiprowski. Full text in Research Archive
• Christiansen, Vidar (2015). Endogenous wages and optimal taxation with emphasis on a unionised economy. Full text in Research Archive
• Christiansen, Vidar (2015). Discussant on "Optimal Taxation and Models of the Household" by Patricia Apps and Ray Rees. Full text in Research Archive
• Christiansen, Vidar (2015). Optimal Taxation in a Unionised Economy. Full text in Research Archive
• Christiansen, Vidar (2015). Kostnader ved skattefinansiering. Full text in Research Archive
• Christiansen, Vidar (2015). Om skattepolitiske reformer. Full text in Research Archive
• Christiansen, Vidar (2015). Tax incidence and optimal income taxation. Full text in Research Archive
• Christiansen, Vidar (2015). Skatteopplegget for 2016 - 2018: Noen kommentarer. Samfunnsøkonomen. ISSN 1890-5250. 129(5), p. 24–29. Full text in Research Archive
• Christiansen, Vidar (2015). Endogenous wages and optimal taxation with emphasis on a unionised economy. Full text in Research Archive
• Christiansen, Vidar (2015). Wage setting and tax incidence. Full text in Research Archive
• Christiansen, Vidar (2015). Skattereformer. Full text in Research Archive
• Christiansen, Vidar (2015). Presentasjon. Full text in Research Archive
• Christiansen, Vidar (2014). Kapitalbeskatning. Utfordringer og internasjonale trender. Full text in Research Archive
• Christiansen, Vidar (2014). Discussant on "Optimum commodity taxation with a non-renewable Resource" by JULIEN DAUBANES and Pierre Lasserre. Full text in Research Archive
• Christiansen, Vidar (2014). How harmful is it to tax capital? Full text in Research Archive
• Christiansen, Vidar (2014). Discussant on "Capital Taxation, Investment, Growth and Welfare" by Boesenberg, S., Egger, P. and Rydzek B. Full text in Research Archive
• Christiansen, Vidar (2014). How harmful is it to tax mobile capital. Full text in Research Archive
• Christiansen, Vidar (2014). How harmful is it to tax mobile capital? Full text in Research Archive
• Christiansen, Vidar (2013). Dagsrevyen: Økonomiprofessorer tror ikke på skattelette. [TV]. NRK. Full text in Research Archive
• Christiansen, Vidar (2013). Skatten over alle skatter. [Journal]. Morgenbladet. Full text in Research Archive
• Christiansen, Vidar (2013). Agnar Sandmos bidrag til offentlig økonomi. Samfunnsøkonomen. ISSN 1890-5250. 127 (1), p. 8–13. Full text in Research Archive
• Christiansen, Vidar (2013). Discussant on "Discretionary income tax method as a reform for the Personal Income Tax: an analysis for the Spanish case" by L. Varela-Candamio, J.L. Rodriguez and A. Faina. Full text in Research Archive
• Christiansen, Vidar (2013). Discussant on "On the Efficient Provision of Public Goods by Means of Lotteries" by J. Franke and W. LEININGER. Full text in Research Archive
• Christiansen, Vidar & Blomquist, Sören (2013). Public Production: Aspects of centralised and decentralised wage setting. Full text in Research Archive
• Christiansen, Vidar & Blomquist, Sören (2013). Public Production: Aspects of Centralised and Decentralised Wage Setting. Full text in Research Archive
• Christiansen, Vidar (2013). Discussant on "Ska den finansiella sektorn beskattas särskilt? Paneldebatt ur ett ekonomiskt perspektiv". Full text in Research Archive
• Christiansen, Vidar (2013). Stadig færre frynsegoder. [Journal]. Stavanger Aftenblad. Full text in Research Archive
• Christiansen, Vidar (2013). Discussant on "Tax Policy for Economic Recovery and Growth" by C. Heady. Full text in Research Archive
• Christiansen, Vidar (2013). Eksternalitetskorrigerende skatter og regulering. Samfunnsøkonomen. ISSN 1890-5250. 127(1), p. 47–48. Full text in Research Archive
• Christiansen, Vidar (2013). Optimal Participation Taxes. Full text in Research Archive
• Christiansen, Vidar (2012). Chair at "Taxpayer Response to Income Taxation". Full text in Research Archive
• Christiansen, Vidar (2012). Optimal participation taxes. Full text in Research Archive
• Christiansen, Vidar (2012). Discussant on "Bunching and non-bunching at kink points of the Swedish tax schedule" by H.Selin and S.Bastani. Full text in Research Archive
• Christiansen, Vidar (2012). Optimal participation taxes. Full text in Research Archive
• Christiansen, Vidar (2012). Discussant: Optimal Piecewise Linear Income Taxation (Patricia Apps, Ngo Van Long and Ray Rees). Full text in Research Archive
• Christiansen, Vidar (2012). Optimal participation taxes. Full text in Research Archive
• Christiansen, Vidar (2012). Discussant: New thinking on taxing the financial sector (Michael Keen, IMF). Full text in Research Archive
• Christiansen, Vidar & Smith, Stephen (2011). Emissions Taxes and Abatement Regulation under Uncertainty. Full text in Research Archive
• Christiansen, Vidar (2011). Discussant på paperet: Coercion and Environmental Taxes (Hintermann & Rutherford). Full text in Research Archive
• Christiansen, Vidar (2011). Discussant på paperet Automatic stabilisers and the economic crisis: Europe vs US (Clemens Fuest). Full text in Research Archive
• Christiansen, Vidar (2010). Inheritance and income taxation. Full text in Research Archive
• Christiansen, Vidar (2009). Discussant on "Marginal Cost of Public Funds, Optimal Public Goods Provision and Second-best Policy Analysis", presented by Bas Jacobs. Full text in Research Archive
• Christiansen, Vidar (2009). Økonomiprisen (Snøball Film AS). [TV]. Snøball Film AS. Full text in Research Archive
• Christiansen, Vidar (2008). Externality-correcting Taxes and Regulation. Full text in Research Archive
• Christiansen, Vidar (2008). Skattene i Norge må opp. [Radio]. NRK. Full text in Research Archive
• Christiansen, Vidar (2008). Utsikt til mer skatt - Eksperter peker på luksusboliger som nytt skatteobjekt. [Journal]. Aftenposten Morgen. Full text in Research Archive
• Christiansen, Vidar (2008). Discussant on "General income taxation, public goods and decentralized leadership" by T. Aronsson. Full text in Research Archive
• Christiansen, Vidar (2008). Valet mellan enhetlig och differentierad varubeskatning. Full text in Research Archive
• Christiansen, Vidar (2008). Discussant on "The Efficiency of Voluntary Pollution Abatement when Countries can Commit" by J. Tremblay. Full text in Research Archive
• Christiansen, Vidar (2008). Discussant on "Inducing Progress in Environmental Technology: The Role of Standards and Prices" by Alfred Endres. Full text in Research Archive
• Christiansen, Vidar (2008). Discussant on "The Value Added Tax: its causes and consequenses" by Ben Lockwood. Full text in Research Archive
• Christiansen, Vidar (2008). Externality-correcting taxes and regulation. Full text in Research Archive
• Christiansen, Vidar (2008). Externality-correcting taxes and regulation. Full text in Research Archive
• Christiansen, Vidar (2007). Public finance: fifty years of the second best - and beyond - A selection of papers presented at the 62nd Congress of the International Institute of Public Finance, held in Paphos, Cyprus. International Tax and Public Finance. ISSN 0927-5940. 14. doi: 10.1007/s10797-007-9038-8. Full text in Research Archive
• Christiansen, Vidar (2007). Politikerne avgjør. [Journal]. Jernbanemagasinet. Full text in Research Archive
• Christiansen, Vidar (2007). Kommentar til Michael Hoel (UiO):"Environmental taxes in an economy with distortionary taxes". Full text in Research Archive
• Christiansen, Vidar; Blomquist, Sören & Micheletto, Luca (2007). On taxing capital income with income shifting (Christiansen) Public Provision of Private Goods and Nondistortionary Marginal Tax Rates (Blomquist, Christiansen, Micheletto). Full text in Research Archive
• Christiansen, Vidar (2007). Kommentar til Sjibren Cnossen, University of Maastricht and CPB Netherlands Bureau for Economic Policy Analysis:"Taxation and Regulation of Alcohol". Full text in Research Archive
• Christiansen, Vidar (2006). Optimal Commodity Taxation with Duty-Free Shopping. Full text in Research Archive
• Christiansen, Vidar & Tuomala, Matti (2006). On taxing capital income with income shifting. Full text in Research Archive
• Christiansen, Vidar & Rees, Ray (2018). Optimal Taxation in a Unionised Economy. CESifo. Full text in Research Archive
• Christiansen, Vidar (2017). Taxation of Insurance. Cesifo. Full text in Research Archive
• Christiansen, Vidar (2017). Indirect Taxation of Financial Services. CESifo Group Munich. Full text in Research Archive
• Christiansen, Vidar (2011). Undersökning om reducerad mervärdesskatt på vissa tjänster med betoning på samhällsekonomiska intressen. Fritzes. ISSN 9789138235515. Full text in Research Archive
• Christiansen, Vidar & Blomquist, Sören (2008). Public Provision of Private Goods and Nondistortionary Marginal Tax Rates. CESifo. Full text in Research Archive

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