Herman van de Werfhorst 🟥 (@hermwerf.bsky.social)

@jonathanhorowi1.bsky.social Oct 9, 2026, 3:51 PMReposted by @hermwerf.bsky.social

I skimmed this and it is not nearly as good as the recent paper in SM. I recommend Ruttenauer and Aksoy instead.
journals.sagepub.com/doi/full/10....

@jakemgrumbach.bsky.social Oct 9, 2026, 4:54 PMReposted by @hermwerf.bsky.social

New working paper: the Norwegian wealth tax was a huge success. The "exodus" of wealthy people never happened (less than 100 individuals left). Tax revenue increased by 71.5%. No changes in business activity or investment.

www.nber.org/papers/w35854

Taxing Entrepreneurial Wealth: Evidence from
Norway, 2021-2025
Marius A. K. Ring
WORKING PAPER 35854|
DOl 10.3386/w35854
ISSUE DATE October 2026
Whether imposing higher taxes on business owners adversely affects business activity by constraining investment and inducing capitalist flight is a central question in the ongoing debate on how to tax the ultra wealthy. To shed new light, I exploit a series of related Norwegian reforms during 2021-2024 that increased dividend tax rates, removed migration-related capital gains tax loopholes, and nearly doubled the effective marginal tax rate on business wealth. These reforms spurred international debate and, allegedly, an "exodus" of Norwegian billionaires (Financial Times,
2023). While I document clear effects on migration, these responses are concentrated among the top 0.1% of the wealth distribution and mostly confined to 2022 and 2023. My results indicate that at most 100 individuals left due to the reforms. I find no evidence of significant outmigration or reduced inflows of startup founders or inventors. I estimate that absent any outmigration, wealth tax revenues would have increased by 75% from 2021 to 2024. Reform-driven outmigration lowers the revenue gain to 71.5%. My findings further show that outmigrating owners' firms remain economically active and do not reduce investment. In a broader set of analyses, I examine whether business outcomes are affected, regardless of whether owners outmigrate, since firms may reduce investment both due to liquidity constraints or distortions to owners' savings decisions. I compare firms owned by Norwegian individuals subject to the wealth tax with firms owned by foreigners and other tax-exempt entities. By merging historical ownership data from Orbis with the Norwegian shareholder register, I perform these analyses on both Norwegian and foreign-domiciled firms.
Across settings, I find no evidence that Norwegian-owned firms pay out more dividends or invest less after the reforms,…

@hermwerf.bsky.social Oct 9, 2026, 8:25 PM

Geen idee…

@hermwerf.bsky.social Oct 9, 2026, 3:47 PM

De rijkste groep betaalt minder belasting dan in de VS. De data komen uit het Tax Evasion Report. taxobservatory.world//www-site/up... @sheilas.bsky.social

@hermwerf.bsky.social Oct 9, 2026, 3:47 PM

zolang Den Haag blijft steggelen over #box3, hier nog maar eens een figuur van @gabrielzucman.bsky.social et al: de totale belastingdruk per inkomensgroep. Zie hoe de lijn negatief is in Nederland; hogere inkomensgroepen betalen minder belasting (alle belastingen tezamen). >

@hermwerf.bsky.social Oct 6, 2026, 4:12 PM

Short visit to Amsterdam ❤️. Of course with a short meetup with my daughter

@woessmann.bsky.social Oct 5, 2026, 5:09 AMReposted by @hermwerf.bsky.social

📢New working paper:🚨 “Integrated vs. Separated Schooling for Refugee Children: Long-Term Effects on Education and Assimilation” w/ @caterinapavese.bsky.social and @meulensimon.bsky.social 👉 Does direct integration into native schools or temporary placement in separate schools … 1/5

@hermwerf.bsky.social Oct 3, 2026, 7:32 PM

This looks like a very interesting volume on the work of Raymond Boudon. Open access. sup.sorbonne-universite.fr/catalogue/ph...

@tabouchadi.bsky.social Oct 2, 2026, 6:57 AMReposted by @hermwerf.bsky.social

For my new research unit Politics of Democracy at the Berlin Social Science Center @wzb.bsky.social, we have 3 open research positions.

2 postdocs: 4 + 2 years (100%)
1 doc: 2 years (75%)

Starting date: 1 March 2027 (negotiable)
Application deadline: 1 November

@pengzell.bsky.social Sep 29, 2026, 7:16 AMReposted by @hermwerf.bsky.social

The Max Weber postdoc program at @eui-eu.bsky.social has its deadline 16 October, for a September 2027 start: www.eui.eu/en/academic-...

@hermwerf.bsky.social Sep 28, 2026, 6:31 AM

In het onderwijs: Domina, Thurston, Andrew Penner, and Emily Penner. “Categorical Inequality: Schools As Sorting Machines.” Annual Review of Sociology 43, no. 1 (2017): 311–30. doi.org/10.1146/annu....

@hermwerf.bsky.social Sep 28, 2026, 6:28 AM

In NL / VL: @giselinde.bsky.social

@hermwerf.bsky.social Sep 28, 2026, 6:27 AM

Lamont, Michèle. “Toward a Comparative Sociology of Valuation and Evaluation.” Annual Review of Sociology 38, no. 1 (2012): 201–21. doi.org/10.1146/annu....

@hermwerf.bsky.social Sep 28, 2026, 6:26 AM

Lamont, Michelle. Prisms of Inequality: Moral Boundaries, Exclusion, and Academic Evaluation. (Essay for the Acceptance of the Erasmus Prize). Amsterdam: Praemium Erasmianum Foundation, 2017.

@hermwerf.bsky.social Sep 27, 2026, 9:18 PM

Het cultuursociologische proces hoe we waarde toekennen, zeker niet alleen financieel. Schoonheid, prijzen, lonen

@hermwerf.bsky.social Sep 27, 2026, 9:19 AM

Het zou een interessante onderwijskundige bijdrage zijn aan het cultuursociologische onderzoek naar categorisering en ‘valuation’.

@pennpsc.bsky.social Sep 23, 2026, 11:47 PMReposted by @hermwerf.bsky.social

Join us (online or in-person) on 9/25 for the Education & Inequality Workshop with @hermwerf.bsky.social sharing his insights on

Politics & Intergenerational Social Mobility

MORE INFO & ZOOM REGISTRATION
https://bit.ly/4xZZVQQ

@hermwerf.bsky.social Sep 23, 2026, 10:02 AM

Watching US tv, I saw a TV priest offering the evidence for the existence of the devil: “if you see the world we live in, it’s certainly not god!”

@hermwerf.bsky.social Sep 18, 2026, 7:53 AM

This fits our general optimistic interpretation of strong vocational education and training systems, also in today's knowledge economies. Strong linkage between school-based skills and types of employment does not harm; on the contrary. journals.sagepub.com/doi/full/10....

@hermwerf.bsky.social Sep 18, 2026, 7:53 AM

Important new paper on the dual VET system and wage inequality. Wage inequality, especially at the bottom of the distribution, is lower in societies with stronger dual VET systems. journals.sagepub.com/doi/full/10....