Fafo-paper 2009:13

Johan Christensen

The updating of social democratic tax policy

A study of the Norwegian tax reform of 1992

ISSN 0804-5135
2009 149 s

Web edition (pdf 493kb) * More publications on this subject

The tax reform that came into effect in 1992 represents the most wide-reaching reform of the tax system in Norwegian history. The reform lowered the tax rates for both individuals and businesses drastically, cut down a whole forest of deduction schemes, and established new governing principles for tax policy. This instance of fundamental policy change is the subject of the present study.