skatteevne

Skatteevne, a Norwegian term, refers to the capacity to pay taxes. It describes the resources and economic strength of an individual, household, business, or jurisdiction that determine how large a tax burden it can reasonably bear. In public finance, skatteevne is used alongside tax rates and the tax base to assess revenue potential and the fairness of tax systems. The concept is tied to the ability-to-pay principle, which suggests that those with greater economic resources should contribute more in taxes.

There are two principal contexts for skatteevne. For individuals and households, it reflects income, wealth, and consumption patterns, shaping how tax systems calibrate burdens through progressivity, deductions, and exemptions. For municipalities or regions, skatteevne denotes the local tax base available for taxation, often influenced by property values, local business activity, and demographic composition. Differences in municipal skatteevne can lead to unequal funding for public services, which is why many countries employ equalization mechanisms or intergovernmental transfers to balance disparities.

Measuring skatteevne is inherently approximate. It involves estimating potential revenue from existing tax rates and bases under assumed compliance levels, and adjusting for factors such as tax evasion or informal economy activity. Changes in the economy, such as shifts in wages, property values, or consumption, can raise or lower a jurisdiction’s skatteevne. Critics note that a focus on skatteevne must be balanced against equity concerns, ensuring that tax burdens remain fair across different income groups while maintaining adequate public financing.