105 citations · 111 across the 13 of their papers we have counts for
10 papers · 1 filter
Minimum-Distortion Wealth Taxation, I: Information-Theoretic versus Transport-Geometric Optimality on the Proportional Class
Anders G Frøseth
We characterise minimum-distortion wealth taxation under two contrasting normative criteria within a Fokker-Planck framework on log-wealth: the JKO free-energy gap, an information-…
From Gravity to Confinement: Wealth Redistribution as Optimal Drift Design in the Fokker-Planck Framework
Anders G Frøseth
A proportional wealth tax acts as a uniform gravitational field on the wealth distribution: it shifts the drift of the Fokker-Planck equation without altering the diffusion, preser…
Tax Migration as Social Contagion: A Tipping-Point Model with Application to the Scandinavian Wealth Tax Debate
Anders G Frøseth
Blandhol (2025) estimates that wealth-tax-induced emigration from Norway reduces long-run GDP by 1.3%. Dansk Industri scaled this figure to argue that a Danish wealth tax would cos…
A Spectral Generalisation of the Variance Ratio: Eigenstructure of Long-Horizon Portfolio Covariance and a Multi-Memory Factor Model of U.S. Equity Returns
Anders G Frøseth
We propose a multivariate generalisation of the Lo-MacKinlay (1988) variance ratio that decomposes long-horizon equity-return dynamics into separate return-channel and volatility-c…
Flow Taxes, Stock Taxes, and Portfolio Choice: A Generalised Neutrality Result
Anders G Frøseth
A proportional wealth tax - a levy on the stock of wealth - preserves portfolio neutrality by acting as a uniform drift shift in the Fokker-Planck equation for wealth dynamics. We…
Extensions to the Wealth Tax Neutrality Framework
Anders G Frøseth
Frøseth (2026; arXiv:2603.05264) shows that a proportional wealth tax on market values is neutral with respect to portfolio choice, Sharpe ratios, and equilibrium prices under CRRA…