During the late 1980s and early 1990s, taxation of wage income has undergone a change towards a proportional tax regime in many countries. The authors' analysis shows that gradual tax reforms in Norway may have removed some of the distortions on worker behavior. Moreover, the authors find that...

In Norway, early retirement programmes have gradually reduced the retirement age from 67 to 62 for a majority of the labour force. Based on micro data for 1990 and 1992, we estimate a competing-risk model with three states: full retirement, partial retirement/part-time work and full-time work....

This paper focuses in particular on the 1992 tax reform in Norway. In this reform the top marginal tax rates were cut considerably. We find that the impact on overall labor supply is rather modest, but these modest changes shadow for stronger sectoral changes. The tax reform stimulated the women...