Abstract
This article aims to present and organize the findings of the research of the Norwegian tax reform of October 2001, which resulted in an increase in transparency of taxable income, wealth, and tax paid by all citizens. The digitization of relevant data and publishing it on the Internet made all of this information accessible directly from a home computer. I have provided an overview of the historical and cultural background, as well as the direct causes of the changes introduced in Norway and their consequences. I have also described the evolution of the reform up to 2014. To reach these goals, I have reviewed the economic literature on the Norwegian reform. Protestantism, egalitarianism, and the distinct mentality of the Norwegian society were among the causes of the reform. The most important effects of the reform proved to be an increase in the state’s income from taxation, widening of the gap in well-being between the wealthy and the poor, an increase in the lowest earnings, and an increase in public support for income redistribution. The results of many studies of the 2001 tax reform in Norway presented in this article facilitate, among other things, an answer to whether and how to draw inspiration from the Nordic economic experience.