Tax and income transparency in Norway from 2001 to 2014
This article aims to present and organize the findings of the research of the Norwegian tax reform of October 2001, which resulted in an increase in transparency of taxable income, wealth, and tax paid by all citizens. The digitization of relevant data and publishing it on the Internet made all of t...
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| Format: | Article |
| Language: | English |
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Sciendo
2024-12-01
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| Series: | International Journal of Management and Economics |
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| Online Access: | https://doi.org/10.2478/ijme-2024-0044 |
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| author | Czarny Bogusław |
| author_facet | Czarny Bogusław |
| author_sort | Czarny Bogusław |
| collection | DOAJ |
| description | This article aims to present and organize the findings of the research of the Norwegian tax reform of October 2001, which resulted in an increase in transparency of taxable income, wealth, and tax paid by all citizens. The digitization of relevant data and publishing it on the Internet made all of this information accessible directly from a home computer. I have provided an overview of the historical and cultural background, as well as the direct causes of the changes introduced in Norway and their consequences. I have also described the evolution of the reform up to 2014. To reach these goals, I have reviewed the economic literature on the Norwegian reform. Protestantism, egalitarianism, and the distinct mentality of the Norwegian society were among the causes of the reform. The most important effects of the reform proved to be an increase in the state’s income from taxation, widening of the gap in well-being between the wealthy and the poor, an increase in the lowest earnings, and an increase in public support for income redistribution. The results of many studies of the 2001 tax reform in Norway presented in this article facilitate, among other things, an answer to whether and how to draw inspiration from the Nordic economic experience. |
| format | Article |
| id | doaj-art-549aafc2554a48468aaa6b0f9653b1f9 |
| institution | Kabale University |
| issn | 2543-5361 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Sciendo |
| record_format | Article |
| series | International Journal of Management and Economics |
| spelling | doaj-art-549aafc2554a48468aaa6b0f9653b1f92025-02-02T15:48:18ZengSciendoInternational Journal of Management and Economics2543-53612024-12-0160429830810.2478/ijme-2024-0044Tax and income transparency in Norway from 2001 to 2014Czarny Bogusław0Collegium of World Economy, SGH Warsaw School of Economics, Warsaw, Poland.This article aims to present and organize the findings of the research of the Norwegian tax reform of October 2001, which resulted in an increase in transparency of taxable income, wealth, and tax paid by all citizens. The digitization of relevant data and publishing it on the Internet made all of this information accessible directly from a home computer. I have provided an overview of the historical and cultural background, as well as the direct causes of the changes introduced in Norway and their consequences. I have also described the evolution of the reform up to 2014. To reach these goals, I have reviewed the economic literature on the Norwegian reform. Protestantism, egalitarianism, and the distinct mentality of the Norwegian society were among the causes of the reform. The most important effects of the reform proved to be an increase in the state’s income from taxation, widening of the gap in well-being between the wealthy and the poor, an increase in the lowest earnings, and an increase in public support for income redistribution. The results of many studies of the 2001 tax reform in Norway presented in this article facilitate, among other things, an answer to whether and how to draw inspiration from the Nordic economic experience.https://doi.org/10.2478/ijme-2024-0044norwayeconomic history of norwaynordic modele65h31p16 |
| spellingShingle | Czarny Bogusław Tax and income transparency in Norway from 2001 to 2014 International Journal of Management and Economics norway economic history of norway nordic model e65 h31 p16 |
| title | Tax and income transparency in Norway from 2001 to 2014 |
| title_full | Tax and income transparency in Norway from 2001 to 2014 |
| title_fullStr | Tax and income transparency in Norway from 2001 to 2014 |
| title_full_unstemmed | Tax and income transparency in Norway from 2001 to 2014 |
| title_short | Tax and income transparency in Norway from 2001 to 2014 |
| title_sort | tax and income transparency in norway from 2001 to 2014 |
| topic | norway economic history of norway nordic model e65 h31 p16 |
| url | https://doi.org/10.2478/ijme-2024-0044 |
| work_keys_str_mv | AT czarnybogusław taxandincometransparencyinnorwayfrom2001to2014 |