Kristoffer Berg
@kristoberg.bsky.social
Lecturer & Fellow in Economics at Trinity College, University of Cambridge. Research and writing on tax policy.
https://sites.google.com/view/kristofferberg/
https://sites.google.com/view/kristofferberg/
My working paper Taxing Corporate or Shareholder Income is now available as a @cesifo.org Working Paper. All comments welcome! www.ifo.de/DocDL/cesifo...
www.ifo.de
September 23, 2025 at 10:47 AM
My working paper Taxing Corporate or Shareholder Income is now available as a @cesifo.org Working Paper. All comments welcome! www.ifo.de/DocDL/cesifo...
I write in @theguardian.com on why a VAT rise in the UK may be quite progressive and may hurt growth less than other taxes would www.theguardian.com/politics/202...
Raising VAT rates would let Rachel Reeves fill budget black hole and enable growth | Letters
Letters: Kristoffer Berg says VAT can be progressive, while Anthony Seaton suggests making use of MOT data to tax cars
www.theguardian.com
August 19, 2025 at 7:54 AM
I write in @theguardian.com on why a VAT rise in the UK may be quite progressive and may hurt growth less than other taxes would www.theguardian.com/politics/202...
Reposted by Kristoffer Berg
Just released: great program for the upcoming #IIPF2025 congress at USIU in Nairobi, Kenya: keynotes, panel discussions, mentoring, >60 sessions... not to forget social program! 🤩
Details at www.conftool.pro/iipf2025/sessions.php
Registration still possible until August 2. See you there!
#EconSky
Details at www.conftool.pro/iipf2025/sessions.php
Registration still possible until August 2. See you there!
#EconSky
August 1, 2025 at 11:54 AM
Just released: great program for the upcoming #IIPF2025 congress at USIU in Nairobi, Kenya: keynotes, panel discussions, mentoring, >60 sessions... not to forget social program! 🤩
Details at www.conftool.pro/iipf2025/sessions.php
Registration still possible until August 2. See you there!
#EconSky
Details at www.conftool.pro/iipf2025/sessions.php
Registration still possible until August 2. See you there!
#EconSky
Jeg skriver i @dagensnaeringsliv.bsky.social om smarte og mindre smarte rabatter i formuesskatten www.dn.no/innlegg/form...
Formuesskatten: Hva skal vi med rabatter?
Investering i eiendom er sannsynligvis mindre påvirket av formuesskatt enn investeringer i bedrifter. Dermed er det et faglig argument for høyere formuesskatt på eiendom enn på andre typer formue.
www.dn.no
June 30, 2025 at 7:35 AM
Jeg skriver i @dagensnaeringsliv.bsky.social om smarte og mindre smarte rabatter i formuesskatten www.dn.no/innlegg/form...
I write in the @financialtimes.com on why increasing VAT is the least bad option facing the UK government on.ft.com/45HTlmO
Letter: Why increasing VAT is the least bad option facing Reeves
From Kristoffer Berg, Lecturer and Fellow at Trinity College, University of Cambridge, UK
on.ft.com
June 26, 2025 at 6:23 AM
I write in the @financialtimes.com on why increasing VAT is the least bad option facing the UK government on.ft.com/45HTlmO
Reposted by Kristoffer Berg
I wrote the feature for this weekend's FT Money section on how our tax system got into such a mess. It's up online now:
www.ft.com/content/f08b...
www.ft.com/content/f08b...
How the UK tax code got in such a mess
Near-constant political tinkering means we have by far the most complex tax legislation in the world
www.ft.com
May 2, 2025 at 10:21 AM
I wrote the feature for this weekend's FT Money section on how our tax system got into such a mess. It's up online now:
www.ft.com/content/f08b...
www.ft.com/content/f08b...
Jeg skriver i @dagensnaeringsliv.bsky.social: ved å ta skjermingsfradraget fra aksjonærene og gi det til selskapene, kan investeringene gå opp.
www.dn.no/innlegg/skat...
www.dn.no/innlegg/skat...
Debatt: Gi skjermingsfradraget til selskapene, ikke aksjonærene
Ved å ta skjermingsfradraget fra aksjonærene og gi det til selskapene, kan investeringene gå opp.
www.dn.no
April 28, 2025 at 1:31 PM
Jeg skriver i @dagensnaeringsliv.bsky.social: ved å ta skjermingsfradraget fra aksjonærene og gi det til selskapene, kan investeringene gå opp.
www.dn.no/innlegg/skat...
www.dn.no/innlegg/skat...
Looking forward to visiting @kingsqpe.bsky.social this Wednesday
Happy to host
@kristoberg.bsky.social (University of Cambridge) this Wednesday (April 30) for a seminar!
Feel free to contact us (see details at sites.google.com/view/kingsqp...) if you're interested in attending.
@kristoberg.bsky.social (University of Cambridge) this Wednesday (April 30) for a seminar!
Feel free to contact us (see details at sites.google.com/view/kingsqp...) if you're interested in attending.
April 28, 2025 at 10:07 AM
Looking forward to visiting @kingsqpe.bsky.social this Wednesday
Fine ord til minne om Aanund Hylland klassekampen.no/artikkel/202...
Samfunnsviter og valgekspert
Aanund Hylland (1949–2025)
klassekampen.no
April 25, 2025 at 3:15 PM
Fine ord til minne om Aanund Hylland klassekampen.no/artikkel/202...
Reposted by Kristoffer Berg
Rather than using a favorite tool on whatever passing by, @s-stantcheva.bsky.social "brings a rare mix of rigorous theory, superb data, and empirical methods" to deepen our understanding of public economics.
That's impressive and shows commitment. Congratulations!
www.aeaweb.org/about-aea/ho...
That's impressive and shows commitment. Congratulations!
www.aeaweb.org/about-aea/ho...
April 22, 2025 at 10:52 PM
Rather than using a favorite tool on whatever passing by, @s-stantcheva.bsky.social "brings a rare mix of rigorous theory, superb data, and empirical methods" to deepen our understanding of public economics.
That's impressive and shows commitment. Congratulations!
www.aeaweb.org/about-aea/ho...
That's impressive and shows commitment. Congratulations!
www.aeaweb.org/about-aea/ho...
Is the Digital Services Tax a tariff? by Mike Devereux oxfordtax.sbs.ox.ac.uk/article/digi...
Is the Digital Services Tax a tariff?
oxfordtax.sbs.ox.ac.uk
March 26, 2025 at 4:00 PM
Is the Digital Services Tax a tariff? by Mike Devereux oxfordtax.sbs.ox.ac.uk/article/digi...
Thanks to @cesifo.org for another great Public Economics conference with lively tax discussions. I enjoyed presenting new work with @georgthunecke.bsky.social on fair and efficient division of profit tax revenues across countries with an application to optimal formula apportionment in the EU.
📣 CfP: CESifo Area Conference on Public Economics, 19 - 21 March 2025 (Munich)
⏳ Submit by 𝟯𝟭 𝗗𝗲𝗰𝗲𝗺𝗯𝗲𝗿 𝟮𝟬𝟮𝟰
Organizer: Claus T. Kreiner
Keynote Speaker: @fixbierbrauer.bsky.social
The 𝗥𝗶𝗰𝗵𝗮𝗿𝗱 𝗠𝘂𝘀𝗴𝗿𝗮𝘃𝗲 𝗟𝗲𝗰𝘁𝘂𝗿𝗲 will take place on 19 March.
@iipf.bsky.social
#EconSky
www.cesifo.org/en/event/202...
⏳ Submit by 𝟯𝟭 𝗗𝗲𝗰𝗲𝗺𝗯𝗲𝗿 𝟮𝟬𝟮𝟰
Organizer: Claus T. Kreiner
Keynote Speaker: @fixbierbrauer.bsky.social
The 𝗥𝗶𝗰𝗵𝗮𝗿𝗱 𝗠𝘂𝘀𝗴𝗿𝗮𝘃𝗲 𝗟𝗲𝗰𝘁𝘂𝗿𝗲 will take place on 19 March.
@iipf.bsky.social
#EconSky
www.cesifo.org/en/event/202...
CESifo Area Conference on Public Economics 2025
Scientific Organizer: Professor Claus Thustrup Kreiner
The Public Economics conference will commence at midday on Wednesday 19 March and end on Friday 21 March and will take place as an in-person eve...
www.cesifo.org
March 21, 2025 at 11:33 AM
Thanks to @cesifo.org for another great Public Economics conference with lively tax discussions. I enjoyed presenting new work with @georgthunecke.bsky.social on fair and efficient division of profit tax revenues across countries with an application to optimal formula apportionment in the EU.
Reposted by Kristoffer Berg
Opprop! Vi er 47 samfunnsøkonomer som tar til orde for en kraftig økning av Norges støtte til Ukraina.
www.aftenposten.no/meninger/deb...
www.aftenposten.no/meninger/deb...
Handlingsregelen må ikke stå i veien for en kraftig økning av Norges støtte til Ukraina
Ved å gi Ukraina det landet trenger, gjør vi nettopp det handlingsregelen var ment å gjøre.
www.aftenposten.no
March 2, 2025 at 12:29 PM
Opprop! Vi er 47 samfunnsøkonomer som tar til orde for en kraftig økning av Norges støtte til Ukraina.
www.aftenposten.no/meninger/deb...
www.aftenposten.no/meninger/deb...
Reposted by Kristoffer Berg
Reposted by Kristoffer Berg
#IIPF2025 submission deadline has been extended to February 22 - more time for your ideas to brew and for the undecided to reconsider joining us! ⏰
#EconSky #EconConf
We look forward to seeing you in Nairobi!
Scientific Chairs: @shafikhebous.bsky.social @fgerard.bsky.social + 35 committee members
#EconSky #EconConf
We look forward to seeing you in Nairobi!
Scientific Chairs: @shafikhebous.bsky.social @fgerard.bsky.social + 35 committee members
February 10, 2025 at 1:36 PM
#IIPF2025 submission deadline has been extended to February 22 - more time for your ideas to brew and for the undecided to reconsider joining us! ⏰
#EconSky #EconConf
We look forward to seeing you in Nairobi!
Scientific Chairs: @shafikhebous.bsky.social @fgerard.bsky.social + 35 committee members
#EconSky #EconConf
We look forward to seeing you in Nairobi!
Scientific Chairs: @shafikhebous.bsky.social @fgerard.bsky.social + 35 committee members
Jeg skriver i @dagensnaeringsliv.bsky.social om hvordan andre land bør svare på Trumps skatte- og klimapolitikk www.dn.no/innlegg/skat...
Debatt: Trenger robust skattepolitikk som svar til Trump
Skatte- og klimapolitikken bør rustes bedre mot sammenbrudd i globalt samarbeid. Bedriftsbeskatning der salget skjer kan være en del av en slik strategi.
www.dn.no
February 4, 2025 at 5:38 PM
Jeg skriver i @dagensnaeringsliv.bsky.social om hvordan andre land bør svare på Trumps skatte- og klimapolitikk www.dn.no/innlegg/skat...
“Young people are hanging out less” from @jburnmurdoch.ft.com and great response letter on Hume: “His spirits and physical health were greatly revived by a regular supper of “stovies”, washed down by a daily pint of claret as prescribed by his physician.” (on.ft.com/4alCXIC and on.ft.com/4hlCetL)
Young people are hanging out less — it may be harming their mental health
Could the decline of face-to-face interaction tie together several modern mysteries?
on.ft.com
February 2, 2025 at 4:25 PM
“Young people are hanging out less” from @jburnmurdoch.ft.com and great response letter on Hume: “His spirits and physical health were greatly revived by a regular supper of “stovies”, washed down by a daily pint of claret as prescribed by his physician.” (on.ft.com/4alCXIC and on.ft.com/4hlCetL)
Reposted by Kristoffer Berg
"Intergenerational Discounting and Inequality" (joint with @pgpiacquadio.bsky.social) is now out as a working paper!
We study all theories of justice that disentangle intergenerational discounting and intergenerational inequality, and I am amazed by the results!
www.cesifo.org/en/publicati...
We study all theories of justice that disentangle intergenerational discounting and intergenerational inequality, and I am amazed by the results!
www.cesifo.org/en/publicati...
Intergenerational Discounting and Inequality
We study all theories of justice that disentangle ethical views on intergenerational discounting and intergenerational inequality. Each “modular” social welfare function is uniquely identified by a ti...
www.cesifo.org
January 23, 2025 at 12:36 PM
"Intergenerational Discounting and Inequality" (joint with @pgpiacquadio.bsky.social) is now out as a working paper!
We study all theories of justice that disentangle intergenerational discounting and intergenerational inequality, and I am amazed by the results!
www.cesifo.org/en/publicati...
We study all theories of justice that disentangle intergenerational discounting and intergenerational inequality, and I am amazed by the results!
www.cesifo.org/en/publicati...
Reposted by Kristoffer Berg
Looking for a post-doc on taxation? We at @skatteforsk.bsky.social are hiring a post-doc! This is of potential interest to the @iipf.bsky.social crowd. Please pass this on to anyone you think might be interested -- still working on building up the Blue Sky network. Details 👇
bit.ly/SkattPostdoc
bit.ly/SkattPostdoc
Interested in exploring tax evasion, avoidance, and enforcement? Then apply for a Postdoctoral position at Skatteforsk | NMBU
bit.ly
January 10, 2025 at 11:07 AM
Looking for a post-doc on taxation? We at @skatteforsk.bsky.social are hiring a post-doc! This is of potential interest to the @iipf.bsky.social crowd. Please pass this on to anyone you think might be interested -- still working on building up the Blue Sky network. Details 👇
bit.ly/SkattPostdoc
bit.ly/SkattPostdoc
Should the tax system treat people who are similarly situated equally? In 2017 I wrote an @lsephilosophy.bsky.social dissertation arguing that the basis for equal treatment in tax is weaker than we might think. The paper is now available in the Erasmus Journal for Philosophy and Economics
Why Taxes Need Not Treat Equals Equally
| Erasmus Journal for Philosophy and Economics
ejpe.org
January 20, 2025 at 7:56 AM
Should the tax system treat people who are similarly situated equally? In 2017 I wrote an @lsephilosophy.bsky.social dissertation arguing that the basis for equal treatment in tax is weaker than we might think. The paper is now available in the Erasmus Journal for Philosophy and Economics
My paper on the relationship between inequality aversion and non-discrimination has just been published in Economica onlinelibrary.wiley.com/doi/full/10....
The main result is that inequality aversion in tax policy is overestimated when horizontal equity is ignored.
The main result is that inequality aversion in tax policy is overestimated when horizontal equity is ignored.
Revealing inequality aversion from tax policy and the role of non‐discrimination
Governments have increasing access to individual information, but they exploit little of it when setting taxes. This paper shows how to reveal inequality aversion from observed tax policy choices of ....
onlinelibrary.wiley.com
January 7, 2025 at 9:27 AM
My paper on the relationship between inequality aversion and non-discrimination has just been published in Economica onlinelibrary.wiley.com/doi/full/10....
The main result is that inequality aversion in tax policy is overestimated when horizontal equity is ignored.
The main result is that inequality aversion in tax policy is overestimated when horizontal equity is ignored.
Submit your public finance papers to the next year’s @iipf.bsky.social conference! As a member of the scientific committee, I would love to see some nice optimal tax papers.
Here we go #EconSky #EconConf 📢
Proud to announce our #IIPF2025 congress Call for Papers.
Let's meet at USIU Nairobi in August 2025!
Submit your paper by Feb 15, 2025.
A bunch of links with more info available at iipf.org/cng.htm
Proud to announce our #IIPF2025 congress Call for Papers.
Let's meet at USIU Nairobi in August 2025!
Submit your paper by Feb 15, 2025.
A bunch of links with more info available at iipf.org/cng.htm
December 22, 2024 at 11:12 AM
Submit your public finance papers to the next year’s @iipf.bsky.social conference! As a member of the scientific committee, I would love to see some nice optimal tax papers.
Reposted by Kristoffer Berg
Debatt: Kabelkutt er sløsing
Debatten om kabelkutting kan koste oss veldig mye.
www.dn.no
December 18, 2024 at 8:04 PM