From 23rd to the 24th of June NFS hosted this year’s Skatteforum – a meeting point between academics and policymakers. The conference was held at Holmen Fjordhotell, and the programme included 10 presentations of research on a variety of tax-related topics, a round table discussion and a keynote presentation from Economics Professor James R. Hines of University of Michigan. Gaute Torsvik and Annette Alstadsæter opened the conference with updates from the two tax centres Norwegian Fiscal Studies and Skatteforsk – Centre for Tax Research. This was followed by five research presentations:
- Theresa Bührle (NHH) presented research on inheritance taxes and family firms in Germany.
- Ole-Andreas Elvik Næss (NHH) presented research on the effects of different capital gains tax regimes.
- Snorre Skagseth (SSB) presented research on behavioural effects of tax policy and tax reform.
- Eivind Bjørkås (NMBU) presented research on effects of tax cuts in a rule-based market.
- Ragnhild Schreiner (UiO) presented research on firm automation, R\&D and the labor share.
Day 1 of the conference was concluded with a round table discussion between Economics Associate Professor Marius A. K. Ring (UT-Austin), Economics Professor James R. Hines (UMich), Law Professor Yvette Lind (BI) and Senior Adviser Michael Riis Jacobsen (Ministry of Finance) on tax on firms and owners in a risky world.
For day 2, Professor James R. Hines opened with a keynote outlining some central questions pertaining to taxing businesses and business owners through direct corporate tax or through shareholder tax. He also highlightet some applications of taxing businesses through R&D tax credits, place-based policies, digital services tax and tax exporting. The keynote was followed by five more research presentations:
- Kristoffer Berg (Cambridge Univ.) presented research on taxing corporate or shareholder income.
- Morten Håvarstein (UChicago/UiO) presented research on optimal taxation with income effects.
- Yaroslav Chechel (NMBU) presented research on capital gains tax.
- Johannes Scheuerer (NMBU) presented research on tax non-compliance penalties.
- Andreas M. F. Andersen (UiO) presented research on VAT compliance.
You can find the conference programme here.