TAX & PUBLIC FINANCES
Many important drivers for growth and wealth are affected by tax regulations. For example, whether a business decides to invest in physical capital is affected by corporate tax, while the incentive for individuals to invest in education that matches labour market needs and to make themselves available to the labour market depends primarily on income tax. Furthermore, it is a well-known fact that the Danish tax system is unnecessarily distortive, and this inhibits growth.
Increasing internationalisation could make it difficult for Denmark to maintain its high tax rates relative to the rest of the world and at the same time attract labour and investment. Therefore, the Danish tax system needs to be adjusted on an ongoing basis.
We have many years of experience with tax policy and the design of the tax system; both as government officials and as researchers. We are therefore familiar with different tax theories, and our calculations of the impacts of taxation meet all the methodology requirements of the Danish Ministries of Finance and Taxation.
Among other things, we help our clients
- assess the revenues from changes in direct and indirect taxes;
- calculate the broader, socio-economic impacts of taxation;
- assess the impact of tax-policy initiatives;
- assess the pros and cons of specific tax models.
ESBEN ANTON SCHULTZ
PARTNER, PH.D. (ECONOMICS)
RELATED PUBLICATIONS
Provenupotentiale ved at indføre et midlertidigt solidaritetsbidrag på elhandelsselskaber i Danmark (in Danish)
Som følge af de stærkt stigende energipriser havde mange energiselskaber i ind – og udland en ekstraordinær stor indtjening i 2022. Som en reaktion herpå vedtog EU i september 2022 en aftale om midlertidigt at indføre særskatter på de selskaber, … Read more
Effektevaluering af seks ugers jobrettet uddannelse (in Danish)
HBS Economics har foretaget en effektevaluering af ordningen, der giver ret til seks ugers jobrettet uddannelse for udvalgte dagpengemodtagere. Effektevalueringen er baseret på et matching-design, hvor deltagere i ordningen sammenlignes med en kontrolgruppe. Grupperne sammenlignes på en række effektmål, som … Read more
Labour market attachment in the Nordic countries
This is an executive summary from the report “Labour market attachment in the Nordic countries”, which is the first of a series of research reports in a project examining how to increase labour market participation among vulnerable groups (young people, … Read more
Privatøkonomiske konsekvenser af de Konservatives skattepakke (in Danish)
HBS Economics har for 3F udviklet en model, som beregner lønmodtageres privatøkonomiske konsekvenser af tiltagene fremsat i de Konservatives skattepakke. Tiltagene dækker på den ene side over forskellige skattelettelser, som gavner den disponible indkomst. På den anden side omfatter tiltagene … Read more
Revenue effects of introducing a one-off windfall tax in Denmark
To prevent energy companies to benefit extraordinarily from the increasing energy prices, a windfall tax can be implemented to tax extraordinary profits arising from external factors such as an energy shortage in Europe. In this report, HBS Economics examine the … Read more
Mode- og tekstilbranchens bidrag til samfundsøkonomien (in Danish)
I denne rapport undersøger vi den danske mode- og tekstilbranches bidrag til den danske samfundsøkonomi. Analysens hovedkonklusioner er: Mode- og tekstilbranchen bidrager med 87 mia. kr. til det danske samfund. Branchen bidrager til beskæftigelsen med 96.000 årsværk, og der er … Read more
The economic potential of good hand hygiene
In this study, we investigate how good hand hygiene in the workplace can reduce sickness absence in Denmark and thereby increase the effective labour supply and create greater economic value. In this study, good hand hygiene is regular use of … Read more
SMV’ernes tilstand
Denne rapport undersøger tilstanden hos små og mellemstore virksomheder (SMV’er) i Danmark i perioden 2010-2021. Rapporten har blandt andet fokus på SMV’ernes betydning for dansk økonomi, deres aktivitet på udenlandske markeder, samt deres rolle i den grønne omstilling. Rapporten viser … Read more
Literature review on the effects in relation to retirement
This study provides an overview of the latest and most relevant knowledge on what influences the decision to retire among the elderly. The report is based on a review of 111 empirical studies from OECD countries, the vast majority of … Read more
Evaluation of the reduction in the child and youth benefit based on income
In this evaluation, the labour supply effects are examined in the short term of the reduction in child and youth benefits base on income. The child and youth benefit were made dependent on income since 2014, so that it is … Read more