The Future of the Norwegian Tax System

Wednesday 29 May
  • Starts:13:00, 29 May 2024
  • Ends:15:00, 29 May 2024
  • Location:BI - campus Oslo, room: A2-Blue 6
  • Price:Free
  • Contact:Yvette Lind (yvette.lind@bi.no)

Taxation impacts everyone (individuals, business reaching between small and local to multinational) and determines our everyday decisions (where to live, what to buy, whether we marry etc.) and forges the relationship between taxpayers and the state (government and administration). Taxes and fiscal policy have the potential for mitigating climate change and inequality (wealth/economic, social, and gender) and have often been employed in these matters by governments. While taxation brings us hope it is at the same time the source of many large-scale problems such as tax avoidance, discrimination, and an arguable erosion of liberal democracy.

The widely debated Norwegian wealth tax is a good example of a tax that addresses nearly all above-described dimensions. It was introduced as a way of redistributing wealth, through the act of taxing the wealthier, and consequently address a (globally) growing wealth inequality issue. It has also instigated an exodus of affluent Norwegians and as such renewed discussions on global mobility, the erosion of tax bases, and how we ultimately design our tax systems. In other words, who should bear the burden of financing our society through tax payments and how do we extract the necessary funds fairly and efficiently? These questions are equally relevant and important when considering Norway’s position in the global economy, climate change, and sustainability.

BI organises an open lecture and panel debate as a way of contributing to the discussion on how to design the Norwegian tax system when moving forward. Miranda Stewart, Professor of Law at Melbourne Law School and visiting professor at the BI Tax and Fiscal Policy Centre, will hold a public lecture on tax and government based on her new book “Tax and Government in the 21st Century” published by Cambridge University Press. This lecture will be followed by a panel debate where key actors working with taxes in Norway are represented.