Martin Eckhoff Andresen

• Andresen, Martin Eckhoff & Thorvaldsen, Lars (2026). The role of escape clauses: Firm response to thin capitalization rules. Journal of Public Economics. ISSN 0047-2727. 262, s. 1–29. doi: 10.1016/j.jpubeco.2026.105757. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff & Løkken, Sturla A K (2026). High School Dropout for Marginal Students: Early Career Consequences and Labor Market Outcomes. Journal of Labor Economics. ISSN 0734-306X. 44(2), s. 629–665. doi: 10.1086/732767. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff & Nix, Emily (2025). You Can’t Force Me Into Caregiving: Paternity Leave and the Child Penalty. The Economic Journal. ISSN 0013-0133. s. 1–18. doi: 10.1093/ej/ueaf057. Fulltekst i vitenarkiv Vis sammendrag

  Children cause large reductions in earnings for mothers but not fathers, a stylised fact known as the “child penalty” that explains a substantial portion of remaining gender income gaps. We evaluate the impact of paternity leave, a policy intended to increase fathers’ time with their young children and potentially decrease the child penalty by making caregiving more equitable. Despite fathers overwhelmingly taking up this leave, we detect no impacts on child penalties. We additionally find no impact of paternity leave on the amount of leave fathers take for subsequent children, a good proxy for gender norms within couples. Using detailed data on how mothers and fathers take leave, we highlight one possible explanation: fathers approach parental leave very differently than mothers. Fathers are much more likely to take their paternity leave during summer holidays, when their children are already in formal care, and take more part-time leave than mothers. This tendency is stronger among fathers induced to take more leave by paternity leave quotas than fathers in general, suggesting that quota-induced leave may not lead fathers to act as primary caregivers. Consequently, we show descriptive evidence that child penalties are almost 10 percentage points smaller in families where fathers voluntarily take leave than in families where fathers are induced to take leave by paternity leave quotas.

• Andresen, Martin Eckhoff & Nix, Emily (2022). What Causes the Child Penalty? Evidence from Adopting and Same-Sex Couples. Journal of Labor Economics. ISSN 0734-306X. 40(4), s. 971–1004. doi: 10.1086/718565. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff & Huber, Martin (2021). Instrument-based estimation with binarised treatments: issues and tests for the exclusion restriction. Econometrics Journal. ISSN 1368-4221. 24(3), s. 536–558. doi: 10.1093/ectj/utab002. Fulltekst i vitenarkiv Vis sammendrag

  When estimating local average and marginal treatment effects using instrumental variables (IVs), multivalued endogenous treatments are frequently converted to binary measures, supposedly to improve interpretability or policy relevance. Such binarisation introduces a violation of the IV exclusion if (a) the IV affects the multivalued treatment within support areas below and/or above the threshold and (b) such IV-induced changes in the multivalued treatment affect the outcome. We discuss assumptions that satisfy the IV exclusion restriction with a binarised treatment and permit identifying the average effect of (a) the binarised treatment and (b) unit-level increases in the original multivalued treatment among specific compliers. We derive testable implications of these assumptions and propose tests which we apply to the estimation of the returns to college graduation instrumented by college proximity.

• Andresen, Martin Eckhoff; Bensnes, Simon Søbstad & Løkken, Sturla Andreas Kise (2020). Hva koster det å stenge utdanningssektoren? Beregning av kostnader av smittevernstiltak mot COVID-19 for humankapital, studieprogresjon og produktivitet. Samfunnsøkonomen. ISSN 1890-5250. s. 51–63. Fulltekst i vitenarkiv Vis sammendrag

  COVID-19 pandemien har blitt møtt med en rekke inngripende smittevernstiltak som har store økonomiske konsekvenser. I denne artikkelen tar vi tar vi for oss kostnadene av tiltakene i utdanningssektoren i form av redusert læring, forsinket progresjon, og tapt produktivitet blant foreldre. Vi finner vi at det daglige samfunnsøkonomiske tapet siden stengingen er på minst 1,7 milliarder.

• Andresen, Martin Eckhoff & Havnes, Tarjei (2019). Child care, parental labor supply and tax revenue. Labour Economics. ISSN 0927-5371. 61, s. 1–19. doi: 10.1016/j.labeco.2019.101762. Fulltekst i vitenarkiv Vis sammendrag

  We study the impact of child care for toddlers on the labor supply of mothers and fathers in Norway. For identification, we exploit the staggered expansion across municipalities following a large child care reform from 2002. Our IV-estimates indicate that child care causes an increase in the labor supply of cohabiting mothers who move towards full time employment. Despite this, average taxes paid on the extra income is low, lending little support to the argument that parts of the cost of child care is offset by increased taxes. Meanwhile, we find no impact for fathers.

• Andresen, Martin Eckhoff (2018). Exploring Marginal Treatment Effects: Flexible estimation using Stata. The Stata Journal. ISSN 1536-867X. 18(1), s. 118–158. doi: 10.1177/1536867x1801800108. Fulltekst i vitenarkiv
• Chor, Elise; Andresen, Martin Eckhoff & Kalil, Ariel (2016). The impact of universal prekindergarten on family behavior and child outcomes. Economics of Education Review. ISSN 0272-7757. 55, s. 168–181. doi: 10.1016/j.econedurev.2016.10.002. Fulltekst i vitenarkiv

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• Andresen, Martin Eckhoff (2026). Monthly Earnings Volatility and Household Pooling. Fulltekst i vitenarkiv Vis sammendrag

  This paper examines monthly earnings volatility and its transmission to household earnings volatility using Norwegian data on the universe of monthly pay histories. We document substantial month-to-month earnings changes: within a job, while over one-quarter of months have no earnings changes, another quarter have at least a 23% change. Accounting for multiple jobs and non-employment increases volatility, while aggregating to households reduces volatility by 9-38%. Analyses around job loss and couple formation, along with decomposition and bounding exercises, show that most of this decline reflects pooling effects rather than sorting or labor supply responses.

• Andresen, Martin Eckhoff (2026). Monthly Earnings Volatility and Household Pooling. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2025). A better polynomial bunching estimator. Fulltekst i vitenarkiv Vis sammendrag

  The polynomial bunching estimator recovers the elasticity of taxable income---a central parameter for tax design---from the excess mass of taxpayers at a kink in the tax schedule, using only a single cross-section of earnings. This paper derives an estimator that is consistent and efficient under the model applied work assumes, analytic and bootstrap standard errors and specification tests that require only binned data. I show that the estimators of Saez (2010) and Chetty et al. (2011) as well as the naive polynomial bunching estimator are biased even when the assumptions invoked in applied work hold exactly, because they do not correctly account for how the behavioral response relocates and rescales the earnings density above the kink. I characterize each bias analytically as a function of the researcher's window choices, the local slope of the counterfactual density, and the size of the reform; the biases are often large and can take either sign, and partially correcting the distortion, as Chetty et al. (2011) do, is not a reliable improvement over ignoring it. All estimators also impose cross-kink restrictions on the earnings density, and I develop formal tests of these restrictions with good size and power in simulation. Because inference requires only binned data, an elasticity, its standard error, and a specification test can all be obtained from a single published histogram of earnings. Applying the methods to bunching at EITC fade-out thresholds (Saez, 2010) and the Danish top-tax kink (Chetty et al., 2011) , with counts read from the original histograms, I closely reproduce the published estimates and standard errors, but strongly reject the restrictions of every existing estimator and, in most samples, reject the iso-elastic model itself even with flexible polynomials. Bunching demands little data, but the model it relies on is restrictive and, in the settings where it was introduced, does not survive contact with the data.

• Mommaerts, Corina; Andresen, Martin Eckhoff; Kostøl, Andreas Ravndal; Milton, Ross T. & Wallossek, Luisa (2025). Monthly Earnings Volatility and Household Pooling. Fulltekst i vitenarkiv Vis sammendrag

  This paper examines monthly earnings volatility and its transmission to household earnings volatility using data from Norway on the universe of monthly employment and pay histories linked to household members. In the first part of the paper, we document substantial month-to-month changes in earnings: within a job, while a quarter of months have no earnings changes, another quarter have at least a 23\% change in earnings. Accounting for multiple-job holdings and spells of non-employment increases volatility, while further aggregating from the individual to the household level reduces volatility by 19-30\%. In the second part of the paper, we explore the roles of spousal insurance, assortative matching, and income pooling through event study analyses of job loss and couple formation as well as decomposition and bounding exercises. We show that virtually all of the decrease in volatility at the household level can be attributed to earnings pooling rather than to who marries whom or to behavioral responses to shocks.

• Mommaerts, Corina; Andresen, Martin Eckhoff; Kostøl, Andreas Ravndal; Milton, Ross T. & Wallossek, Luisa (2025). Monthly Earnings Volatility and Household Pooling. Fulltekst i vitenarkiv Vis sammendrag

  This paper examines monthly earnings volatility and its transmission to household earnings volatility using data from Norway on the universe of monthly employment and pay histories linked to household members. In the first part of the paper, we document substantial month-to-month changes in earnings: within a job, while a quarter of months have no earnings changes, another quarter have at least a 23\% change in earnings. Accounting for multiple-job holdings and spells of non-employment increases volatility, while further aggregating from the individual to the household level reduces volatility by 19-30\%. In the second part of the paper, we explore the roles of spousal insurance, assortative matching, and income pooling through event study analyses of job loss and couple formation as well as decomposition and bounding exercises. We show that virtually all of the decrease in volatility at the household level can be attributed to earnings pooling rather than to who marries whom or to behavioral responses to shocks.

• Andresen, Martin Eckhoff (2024). Meta-analysis: The elasticities of taxable income from bunching. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2022). Firm response to thin capitalization rules: The importance of escape clauses. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2022). Firm response to thin capitalization rules: The importance of escape clauses. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2022). The final straw: High school dropout for marginal students. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2021). The final straw: High school dropout for marginal students. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2020). Hva koster det å stenge utdanningssektoren? Beregning av kostnader av smittevernstiltak mot COVID-19 for humankapital, studieprogresjon og produktivitet. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2020). High school dropout for marginal students: Evidence from randomized exam form. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2020). Rentebegrensningsregelen: En empirisk evaluering. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2020). High school dropout for marginal students: Evidence from randomized exam form. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2020). What causes the child penalty? Evidence from same-sex and adopting couples. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2019). What causes the child penalty and how may it be reduced? Evidence from same sex couples and policy reforms. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2019). What causes the child penalty? Evidence from same sex couples and policy reforms. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2019). Curbing profit shifting: Evaluating Norway's thin capitalization rules. Fulltekst i vitenarkiv
• Huitfeldt, Ingrid Marie Schaumburg; Andresen, Martin Eckhoff & Sterri, Aksel Braanen (2019). Gi gjerne pupp, men ikke for helsegevinstene. Fulltekst i vitenarkiv
• Huitfeldt, Ingrid Marie Schaumburg; Andresen, Martin Eckhoff & Sterri, Aksel Braanen (2019). Det meste du blir fortalt om amming, kan være feil. Fulltekst i vitenarkiv
• Huitfeldt, Ingrid Marie Schaumburg; Andresen, Martin Eckhoff & Sterri, Aksel Braanen (2019). Hva kan vi forvente av en tredelt foreldrepermisjon? Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff & Nix, Emily (2019). What Causes the Child Penalty? Evidence from Same Sex Couples and Policy Reforms. Discussion Papers. ISSN 0803-074X. Fulltekst i vitenarkiv Vis sammendrag

  Women experience significant reductions in labor market income following the birth of children, while their male partners experience no such income drops. This “relative child penalty” has been well documented and accounts for a significant amount of the gender income gap. In this paper we do two things. First, we use a simple household model to better understand the potential mechanisms driving the child penalty, which include gender norms around child care, female preferences for child care, efficient specialization within households, and the biological cost of giving birth. The model, combined with the estimated child penalties for heterosexual and same sex couples, suggests that the child penalty experienced by women in heterosexual couples is primarily explained by female preferences for child care and gender norms, with a smaller contribution due to the biological costs of giving birth. Second, we provide causal estimates on the impact of two family policies aimed at reducing the relative child penalty: paternity leave and subsidized early child care. Our precise and robust regression discontinuity results show no significant impact of paternity leave use on the relative child penalty. Early subsidized care seems to have more promise as a policy tool for affecting child penalties, as we find a 25% reduction in child penalties per year of child care use from a large Norwegian reform that expanded access to child care.

• Huitfeldt, Ingrid Marie Schaumburg; Andresen, Martin Eckhoff & Sterri, Aksel Braanen (2019). Ammeråd og foreldrepermisjon. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff & Løkken, Sturla Andreas Kise (2019). High school dropout for marginal students: Evidence from randomized exam form. Discussion Papers. ISSN 0803-074X. Fulltekst i vitenarkiv Vis sammendrag

  We exploit the assignment of exam form in a high-stakes Norwegian high school exam to estimate the impact of exam form on exam results, later school performance, graduation and longer run outcomes. Results indicate that written exams significantly reduce exam grades and reduce the probability of passing relative to the alternative oral exam, particularly for initially low-performing students. Because passing the exam is mandatory to obtain a high school diploma, this translates into reduced high school graduation rates that remain significant over time, permanently shifting a group of marginal students to drop out of high school entirely. IV estimates on labor market earnings are close to zero, but these results are too imprecise to draw firm conclusions.

• Andresen, Martin Eckhoff (2018). Instrument-based estimation with binarized treatments: Issues and tests for the exclusion restriction. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2018). Exploring Marginal Treatment Effects: Flexible estimation using Stata. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff & Huber, Martin (2018). Instrument-based estimation with binarized treatments: Issues and tests for the exclusion restriction. Working papers SES. Fulltekst i vitenarkiv Vis sammendrag

  When estimating local average and marginal treatment effects using instrumental variables (IV), multivalued endogenous treatments are frequently binarized based on a specific threshold in treatment support. However, such binarization introduces a violation of the IV exclusion if (i) the IV affects the multivalued treatment within support areas below and/or above the threshold and (ii) such IV-induced changes in the multivalued treatment affect the outcome. We discuss assumptions that satisfy the IV exclusion restriction with the binarized treatment and permit identifying the average effect of (i) the binarized treatment and (ii) unit-level increases in the original multivalued treatment among specific compliers. We derive testable implications of these assumptions and propose tests, which we apply to the estimation of the returns to (binary) college graduation instrumented by college proximity. Keywords: Instrumental variable, LATE, binarized treatment, test, exclusion restriction, MTE

• Andresen, Martin Eckhoff & Havnes, Tarjei (2018). Child care, parental labor supply and tax revenue. Discussion Papers. ISSN 0803-074X. Fulltekst i vitenarkiv Vis sammendrag

  We study the impact of child care for toddlers on the labor supply of mothers and fathers in Norway. For identification, we exploit the staggered expansion across municipalities following a large reform from 2002. Our IV-estimates indicate that child care use causes an increase in the labor supply of mothers. Results suggest that cohabiting mothers move towards full time employment, while single mothers move to part time. Meanwhile, we find no impact for fathers or grandparents. We also find an increase in the taxes paid from cohabiting mothers, lending some support to the argument that parts of the cost of child care is offset by increased taxes.

• Andresen, Martin Eckhoff (2015). Dagsnytt 18: BSU bør avvikles, debatt med Kristian Tonning Riise. [Radio]. NRK. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff & Berge, Tarald Laudal (2015). BSU-ordningen bør avvikles. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2015). Debatt om BSU-ordningen med leder i Unge Høyre, Her og Nå. [Radio]. NRK. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2015). Women and Children First? Labor market effects of universal child care for toddlers. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2014). Andresen, Martin and Tarjei Havnes: Women and Children First? Labor market effects of universal child care for toddlers, Research presentation at "Careers, wages and women" conference, 11.10.2014. Fulltekst i vitenarkiv
• Andresen, Martin Eckhoff (2014). Betydningsløs rett til barnehageplass. Samfunnsøkonomen. ISSN 1890-5250. 128(9), s. 28–33. Fulltekst i vitenarkiv Vis sammendrag

  Siden 2009 har barn født før 1. september hatt lovfestet rett til barnehageplass fra august det året de fyller ett. Denne retten har frembrakt debatt og frykt for å måtte tilpasse fødsler blant foreldre. Ved hjelp av data på alle søknader og tildelinger av barnehageplasser i Oslo i 2009 viser jeg at denne frykten er uberettiget: Det ser ikke ut til å være noen diskontinuitet i barnehagestart rundt grensa. Relativt høy dekningsgrad kombinert med ett årlig opptak gjør at sannsynligheten for å få barnehageplass i liten grad påvirkes av om man har lovfestet rett til plass.

• Andresen, Martin Eckhoff & Bø, Erlend Eide (2022). Verdsetting av unoterte selskaper. Statistisk sentralbyrå (SSB). ISSN 9788258715716. Fulltekst i vitenarkiv Vis sammendrag

  God statistikk over formue er sentralt for offisiell statistikk, forskning og som skattebase for formuesskatten. Norge er et av få land i OECD som fortsatt har en formuesskatt, og prinsippet for fastsettelsen av skattebasen for denne skatten er at formuesobjekter verdsettes til markedsverdi. For enkelte formuesobjekter er denne markedsverdien vanskelig å fastsette, slik at det for eksempel for bolig benyttes sjablongmessige beregnede markedsverdier i tillegg til en stor verdsettingsrabatt på primærbolig. Dette gjelder også for unoterte aksjer, som omsettes så sjelden mellom urelaterte parter at det er vanskelig å si hva markedsverdien er. Derfor opererer man for unoterte aksjer med et grunnprinsipp om at disse verdsettes til aksjens andel av den bokførte verdien av selskapets egenkapital, med unntak for enkelte formuesobjekter eiet av selskap. En større litteratur tyder imidlertid på at markedsverdien av unoterte aksjer kan være flere så stor som den bokførte verdien. Dersom dette er tilfellet, har det store konsekvenser for forskning, offisiell statistikk, økoomisk effektivitet og skatt. Eksempelvis kan statistikken over formuesusulikhet være for lav fordi unoterte aksjer er konsentrert på toppen av formuesfordelingen og skatteprovenyet kan bli redusert i forhold til en situasjon med mer korrekt verdsetting. Undervurdering av formuesverdien for unoterte aksjer kan også gi incentiver til å vri investeringer over til unoterte aksjer fra andre formuesobjekter og mot å børsnotere selskaper og medfølgende tap av økonomisk effektivitet. Innføringen av verdsettingsrabatter for unoterte aksjer fra og med 2017 kan forsterke disse problemene.

• Andresen, Martin Eckhoff (2021). Hva koster det å stenge utdanningssektoren? Impact case. Statistisk sentralbyrå (SSB). ISSN 9788258713538. Fulltekst i vitenarkiv
• Bensnes, Simon Søbstad; Løkken, Sturla Andreas Kise & Andresen, Martin Eckhoff (2020). Hva koster det å stenge utdanningssektoren? Statistisk sentralbyrå (SSB). ISSN 9788258711114. Fulltekst i vitenarkiv Vis sammendrag

  I denne rapporten gjennomfører vi en analyse med sikte på å beregne kostnadene av tiltak i utdanningssektoren i forbindelse med COVID-19. Rapporten bygger på arbeid i forbindelse med innspill til ekspertutvalget for samfunnsøkonomisk vurdering av smittevernstiltak nedsatt av Finansdepartementet i mars 2020. En svært tidlig utgave av denne artikkelen ble laget som et innspill til ekspertutvalget som skulle analysere de samfunnsøkonomiske kostnadene av smittevernstiltakene knyttet til COVID-19 epidemien (Andresen mfl. 2020). Takk til Steinar Holden, Vegard Hole Hirsch, Ola Vestad, Marte Rønning for innsiktsfulle kommentarer.

• Andresen, Martin Eckhoff & Kvamme, Frida (2019). Rentebegrensingsregelen: En empirisk evalueriung. Statistisk sentralbyrå (SSB). ISSN 9788258710421. Fulltekst i vitenarkiv
• Havnes, Tarjei & Andresen, Martin Eckhoff (2018). Child Care, Parental Labor Supply and Tax Revenue. Statistisk sentralbyrå (SSB). Fulltekst i vitenarkiv Vis sammendrag

  We study the impact of child care for toddlers on the labor supply of mothers and fathers in Norway. For identification, we exploit the staggered expansion across municipalities following a large reform from 2002. Our IV-estimates indicate that child care use causes an increase in the labor supply of mothers. Results suggest that cohabiting mothers move towards full time employment, while single mothers move to part time. Meanwhile, we find no impact for fathers or grandparents. We also find an increase in the taxes paid from cohabiting mothers, lending some support to the argument that parts of the cost of child care is offset by increased taxes.

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