skattenivå

Skattenivå is a term used in Norwegian and other Scandinavian contexts to describe the overall level of taxation within a country or jurisdiction. It refers to how large the tax burden is on households and businesses, and can reflect statutory rates, effective tax levels after deductions and exemptions, or the combined impact of all taxes and mandatory contributions.

The concept encompasses multiple taxes, including personal income tax, social security contributions, corporate income tax, value-added or consumption taxes, and property taxes. In analyses of skattenivå, common indicators include the tax-to-GDP ratio, which measures total tax revenue as a share of economic output, and the tax wedge, which captures the difference between gross earnings and net take-home pay after taxes and transfers. Effective tax rates for individuals and businesses are also used to illustrate how much tax is paid at different income levels or profit margins.

Skattenivå is influenced by policy choices such as tax rates, tax bases, allowances, and exemptions, as well as by broader economic factors like employment, income distribution, and the size of the welfare state. Proponents of a higher skattenivå often emphasize funding for public services and social protection, while critics point to potential effects on work incentives and competitiveness. International comparisons frequently highlight Scandinavian countries’ relatively high tax levels alongside strong public services.

See also: Tax policy, Tax burden, Tax wedge, Tax-to-GDP, Public finance.