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Kristoffer Berg

In Brief…

I am a Lecturer and Fellow in Economics at Trinity College, University of Cambridge.

I work on issues in public economics and taxation.

Kristoffer Berg

In Brief…

I am a Lecturer and Fellow in Economics at Trinity College, University of Cambridge.

I work on issues in public economics and taxation.

Profile

I am an economist working on issues in public economics, especially taxation.

My work falls broadly within two topics. First, I have focused on the relationship between different fairness views and tax policies. Second, I work on alternative ways to tax income from businesses.

I am also an Associate Fellow at the Oxford University Centre for Business Taxation and an Associated Researcher at Norwegian Fiscal Studies.

I received my PhD from the University of Oslo during which I was a Fulbright Scholar at UC Berkeley and interned at the International Monetary Fund. After that, I was a Postdoctoral Research Fellow at the University of Oxford.

Teaching

I teach Microeconomics and Public Economics. I have previously tutored Politics Philosophy & Economics students and lectured for MSc in Taxation students in Oxford, co-supervised a PhD student in Oslo and provided both lectures and seminars for undergraduate and master’s students in Oslo.

Research

My interests are in public and welfare economics. I typically combine theory and data to study tax policy. My current research agendas are:
1. Taxation of income from business, in particular shareholders.
2. Fairness principles and (tax) policy.

Projects I am currently working on include:
– Meritocratic taxation
– Policy analysis with households of different size
– Whether to tax corporations or their shareholders
– How to design tax deductions for charitable contributions
– Exit taxation
– Inheritance taxation and firms

Selected Publications

Revealing Inequality Aversion from Tax Policy and the Role of Non-Discrimination, Economica (2025)

Why Taxes Need Not Treat Equals Equally, Erasmus Journal for Philosohpy and Economics (2025)

Problematic Response Margins in the Estimation of the Elasticity of Taxable Income, (with Thor O. Thoresen) International Tax and Public Finance (2020)

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