@article{HalvorsenThoresen2021,
  title = {Distributional Effects of a Wealth Tax under Lifetime-dynastic Income Concepts},
  author = {Halvorsen, Elin and Thoresen, Thor O.},
  year = {2021},
  journal = {The Scandinavian Journal of Economics},
  volume = {123},
  number = {1},
  pages = {184--215},
  doi = {10.1111/sjoe.12392},
  url = {https://doi.org/10.1111/sjoe.12392},
  abstract = {Annual wealth tax is back on the policy agenda, but discussion of its effect is not well informed.When standard methodology is used and wealth-tax burdens are measured against annualindividual income, it is found that a large share of the tax burden falls on people with low incomes.In this study, we use rich Norwegian administrative data to discuss the distributional effects ofwealth tax under several different income concepts, ultimately measuring income over the lifetimeof family dynasties. When measured against lifetime income and lifetime income in dynasties,wealth tax is mostly borne by high-income taxpayers and is seen as clearly redistributive.},
  keywords = {Wealth Taxation}
}

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