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RESEARCH PAPERS

Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway, by Annette Alstadsæter, Martin Jakob, Wojciech Kopczuk, and Kjetil Telle (2025): Journal of European Economic Association, Forthcoming. Previous version was published as NBER WP No. 22888, 2016

NEW: Safely opening Pandora’s box: a guide for researchers working with leaked data, by Annette Alstadsæter, Matthew Collin, and Andreas Økland, International Tax and Public Finance, May 2025.

NEW: Foreign investment in the Dubai housing market, 2020-2024, by A. Alstadsaeter, M. Collin, B. Planterose, G Zucman, HALSHS, 2025 

Global tax evasion report 2024, by A. Alstadsæter, S. Godar, P. Nicolaides, G. Zucman, Eu-Tax Observatory, 2023 

Social gradients in employment during and after the COVID-19 pandemic, by Annette Alstadsæter, Bernt Bratsberg, Simen Markussen, Oddbjørn Raaum, and Knut Røed, Journal of Economic Inequality, 2024.

Surviving the Corona: How did European Firms Cope with the Crisis? Evidence from Danish, German, and Norwegian Surveys, by A. Alstadsæter, L. Best, T.E. Barland, B. Larsen, A. Peichl, B. Planterose, et al. ifo Forschungsberichte, 2024 

Misreporting in the Norwegian business cash support scheme, by D. Alpysbayeva, A. Alstadsæter, W. Kopczuk, S. Markussen, O. Raaum, International Tax and Public Finance 31 (6), 1463-1493, August 2024.

Lost in Information: National Implementation of Global Tax Agreements, by Annette Alstadsæter, Elisa Casi, Jakob Miethe, Barbara Stage, NHH Discussion paper no. 2023/22, 2023

Hidden in plain sight: Offshore ownership of Norwegian real estate,  by Annette Alstadsæter og Andreas Økland, mimeo NMBU, June 2022.

Who owns offshore real estate? Evidence from Dubai, by Annette Alstadsæter, Bluebery Planterose, Gabriel Zucman, and Andreas Økland. EU Tax Observatory Working Paper #1, May 2022. Data webpage available here: https://gabriel-zucman.eu/who-owns-offshore-real-estate/   

Pennies from haven: Wages and profit shifting, by Annette Alstadsæter, Julie Bjørkheim, Ron Davies, and Johannes Scheuerer. CESifo Working Paper No. 9590, and EU Tax Observatory Working Paper #2, 2022.

Saving effects of a real-life imperfectly implemented wealth tax: Evidence from Norwegian micro data, by Annette Alstadsæter, Marie Bjørneby, Wojciech Kopczuk, Simen Markussen, and Knut Røed. AEA Papers and Proceedings 112, 63–67, 2022. 

Tax evasion and tax avoidance, by Annette Alstadsæter, Ségal Le Guern Herry, Niels Johannesen, and Gabriel Zucman, Journal of Public Economics 206, 104587, 2022.

Korona-ledighetens sosiale gradient, by Annette Alstadsæter, Bernt Bratsberg, Simen Markussen, Knut Røed and Oddbjørn Raaum. Magma, 2022.

Limits to third-party reporting: Evidence from a randomized field experiment in Norway,  by Marie Bjørneby, Annette Alstadsæter, and Kjetil Telle. Journal of Public Economics 203, 104512, 2021. 

Norwegian and US policies alleviate business vulnerability due to the Covid-19 shock equally well, by Annette Alstadsæter, Julie Brun Bjørkheim, Wojciech Kopczuk, and Andreas Økland. National Tax Journal, 73 (3), 805–828, 2020. 

The first weeks of the Corona crisis: Who got hit, when and why? Evidence from Norway, by Annette Alstadsæter, Bernt Bratsberg, Gaute Eielsen, Wojciech Kopczuk, Simen Markussen, Oddbjørn Raaum, and Knut Røed. Covid Economics 15, 63-87, 2020. 

Tax evasion and inequality, by Annette Alstadsæter, Niels Johannesen and Gabriel Zucman. American Economic Review 109(6), 2073 – 2103, 2019. [Appendix & data webpage] 

Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter, by Annette Alstadsæter, Wojciech Kopczuk, and Kjetil Telle. International Tax and Public Finance 26, 1291–1328, 2019. 

Patent boxes design, patents location, and local R&D, by Annette Alstadsæter, Salvador Barrios, Gaëtan Nicodeme, Agnieszka Skonieczna, and Antonio Vezzani. Economic Policy, 3(93), 131 – 177, 2018.

Who owns the wealth in tax havens? Macro evidence and implications for global inequality, by Annette Alstadsæter, Niels Johannesen and Gabriel Zucman. Journal of Public Economics,162, 89 – 100, 2018.

Tax incentives and noncompliance: Evidence from Swedish micro data, by Annette Alstadsæter and Martin Jacob. Public Finance Review, 46(4), 609 – 634, 2018.

Do dividend taxes affect corporate investment? by Annette Alstadsæter, Martin Jacob and Roni Michaely. Journal of Public Economics 151, 74 – 83, 2017. 

Who participates in tax avoidance? Evidence from Swedish microdata, by Annette Alstadsæter and Martin Jacob. Applied Economics 49(28), 2779 – 2796, 2017.

Accounting for business income in measuring top income shares: integrated accrual approach using individual and firm data from Norway, by Annette Alstadsæter, Martin Jacob, Wojciech Kopczuk and Kjetil Telle. NBER Working Paper No. 22888, 2016. Updated 2021.

Dividend taxes and income shifting, by Annette Alstadsæter and Martin Jacob. Scandinavian Journal of Economics 118(4), 693 – 717, 2016.

Are closely held firms tax shelters? by Annette Alstadsæter, Wojciech Kopczuk and Kjetil Telle. In: Tax Policy and the Economy, volume 28, edt. By Jeffrey Brown, University of Chicago Press , 1-32, 2014.       

Does healthcare moderate the impact of socioeconomic status on self-rated health? by Annette Alstadsæter, Eline Aas and Eli Feiring. Journal of Clinical Research & Bioethic, 2014.

Common characteristics of open source software development and applicability for drug discovery: a systematic review, by Christine Årdal, Annette Alstadsæter, and John-Arne Røttingen. Health research policy and systems 9(1), 36, 2011.

Measuring the consumption value of higher education, by Annette Alstadsæter. CESifo Economic Studies 57(3), 458-479, 2011.             

Shifts in organizational form under a dual income tax system, by Thor Olav Thoresen and Annette Alstadsæter.  FinanzArchiv 66(4), 384-418, 2010.   

Small corporations’ income shifting through ownership structure: A Norwegian case, by Annette Alstadsæter and Knut Reidar Wangen. Finnish Economic Papers 23(2), 73–87, 2010. 

Neutral taxation of shareholder income? Corporate responses to an announced dividend tax, by Annette Alstadsæter and Erik Fjærli. International Tax and Public Finance 16(4), 571-604, 2009.   

Money or joy: the choice of educational type, by Annette Alstadsæter, Ann-Sofie Kolm and Birthe Larsen. European Journal of Political Economy 24, 107-122, 2008.  

The Achilles heel of the dual income tax. The Norwegian case, by Annette Alstadsæter. Finnish Economic Papers 20(1), 1-18, 2007.    

Does the tax system encourage too much education?  by Annette Alstadsæter. FinanzArchiv 59(1), 27-48, 2003.

Photo: Håkon Sparre