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Efficiency Costs and Behavioral Effects of a Resource Tax with Deduction: A Case Study of the Norwegian Tax on Aquaculture

Kamfjord, Mathias LU (2025) NEKN01 20251
Department of Economics
Abstract
A minimum deduction is a common feature in many modern tax structures. One such example is the resource tax on aquaculture in Norway, which was implemented in 2023. This inclusion has sparked significant debate from both economic and legal perspectives. This thesis analyzes the potential behavioral effects and efficiency costs that can be caused by the minimum deduction in the resource tax on aquaculture. It also examines the resource tax on hydropower in Norway for comparison, as it has featured a similar threshold for decades. The analysis concludes that the resource tax on aquaculture should not include a minimum deduction.
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author
Kamfjord, Mathias LU
supervisor
organization
course
NEKN01 20251
year
type
H1 - Master's Degree (One Year)
subject
keywords
Resource tax, aquaculture, minimum deduction, hydropower
language
English
id
9195716
date added to LUP
2025-09-12 09:59:34
date last changed
2025-09-12 09:59:34
@misc{9195716,
  abstract     = {{A minimum deduction is a common feature in many modern tax structures. One such example is the resource tax on aquaculture in Norway, which was implemented in 2023. This inclusion has sparked significant debate from both economic and legal perspectives. This thesis analyzes the potential behavioral effects and efficiency costs that can be caused by the minimum deduction in the resource tax on aquaculture. It also examines the resource tax on hydropower in Norway for comparison, as it has featured a similar threshold for decades. The analysis concludes that the resource tax on aquaculture should not include a minimum deduction.}},
  author       = {{Kamfjord, Mathias}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Efficiency Costs and Behavioral Effects of a Resource Tax with Deduction: A Case Study of the Norwegian Tax on Aquaculture}},
  year         = {{2025}},
}