Annette Alstadsæter

Refereed journal articles

Measuring the Consumption Value of Higher Education, CESifo Economic Studies, 2011, 57(3), 458-479.

Common characteristics of open source software development and applicability for drug discovery: a systematic review (with Christine Årdal and John-Arne Røttingen), Health Research Policy and Systems, 2011, 9-36.

Shifts in organizational form under a dual income tax system (with Thor Olav Thoresen), FinanzArchiv/Public Finance Analysis, 2010, 66(4), 384-418.

Small corporations’income shifting through choice of ownership structure - A Norwegian case (with Knut Reidar Wangen), Finnish Economic Papers, 2010, 23(2), 73–87.

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

Money or Joy: The Choice of Educational Type (with Ann-Sofie Kolm and Birthe Larsen), European Journal of Political Economy, 2008, 24, 107-122.

The Achilles Heel of the Dual Income Tax. The Norwegian Case, Finnish Economic Papers, 2007, 20(1), 1-18.

Does the Tax System Encourage too Much Education? FinanzArchiv, 2003, 59(1), 27-48.

Policy reports

Income shifting in Sweden. -An empirical evaluation of the 3:12 rules (with Martin Jacob). Report to the Expert Group on Public Economics (ESO) 2012:4, Swedish Ministry of Finance. Fritzes, Stockholm. 

Other publications

Skatteplanering under 3:12 reglarna - Ytterligare bevis och svar til Ericson och Fall (with Martin Jacob), Ekonomisk debatt, 2013, 41(2), forthcoming.

3:12 reglarna har blivit för generösa och används för skatteplanering (with Martin Jacob), Ekonomisk debatt, 2012, 40(8), 5-12.

Heterogeneity in the participation in tax minimization, Yearbook for Nordic Tax Research 2012, DJØF Publishing, Copenhagen, 165-168.

3:12 reglarna har blivit för generösa (with Martin Jacob), Balans, 2012, 38(8-9), 50-51.

Nya företagsregler har ökat skatteplanering (with Martin Jacob), Feature article, Svenska Dagbladet, June 8, 2012.

Norwegian Economic National Report (with Arvid Raknerud), Yearbook for Nordic Tax Research 2011, DJØF Publishing, Copenhagen, 131-145.

Inntekt, skatt og overføringer 2005 (Eds. with Erik Fjærli, Ingrid Melby, and Aud Walseth), Statistics Norway, 2006.

Om bakgrunnen for og utformingen av skattereformen i 2006 (with Erik Fjærli and Thor Olav Thoresen), Beta: Scandinavian Journal of Business Research, 2006, 64-80.

Book review of M. Gradstein, M. Justman, and V. Meier: The Political Economy of Education: Implications for Growth and Inequality. Journal of Economics, 2005, 85(2), 205-207.

Tax Effects on Educational and Organizational Choice, Yearbook for Nordic Tax Research 2005, Universitetsforlaget, Oslo, 275-277.

Det duale skattesystemets effekt på sjølvstendig næringsdrivande sine investeringar og val av organisasjonsform, Yearbook for Nordic Tax Research 2004, Universitetsforlaget, Oslo, 218-226.

Skatt og utdanning. RØST: Skatt, 2004, 17-23.

Tax Effects on Educational and Organizational Choice. Doctoral Thesis, Norwegian School of Economics and Business Administration, 2004.

Bør studentane betala for ei glede? Feature Article, Bergens Tidende, July 21, 2003.

Optimal skatt på avkastinga av utdanning - Flat eller progressiv skatt på arbeidsinntekt? Report No. 58, Forskning om Skatteøkonomi, 2000.