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.

中文翻译：

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评估所得税扰动

我们提出了一个分析所得税扰动的方案，该方案适用于 2016-2018 年期间真正的挪威税收改革。该框架将改革分解为结构性改革部分和税级效应。前者包括分配影响和社会效率影响，衡量为税收收入的行为引起的变化。考虑到以不平等厌恶为条件的整体福利效应，我们反驳了决策者不平等厌恶的关键价值，据此，不利的再分配效应正好抵消了社会效率的提高。