Kristoffer Berg

Kristoffer Berg is a Lecturer and Fellow in Economics at Trinity College, University of Cambridge, affiliated with the Faculty of Economics. He also holds positions as an Associate Fellow at the Oxford University Centre for Business Taxation and an Associated Researcher at Norwegian Fiscal Studies, University of Oslo. Previously, he was a Research Fellow at Oxford and a Junior Research Fellow at Corpus Christi College, Oxford.

He received his PhD in Economics from the University of Oslo and has held postdoctoral positions at the University of Oxford, as well as an internship at the IMF. His academic work bridges theoretical and empirical approaches in public and welfare economics.

His research focuses on taxation, particularly optimal tax design, fairness principles, and the taxation of business income and shareholders. He combines microeconomic theory with administrative register data to analyze tax policy. Key themes include inequality aversion, horizontal equity, and the ethical foundations of taxation. His recent work explores meritocratic taxation, social welfare functions, and the impact of wealth taxes on equality of opportunity.

His publications, including in Economica, reflect a strong trend toward integrating normative ethics with positive economic analysis in tax policy. He frequently contributes to public discourse through media outlets such as the Financial Times and Norwegian newspapers, advocating for evidence-based and equitable tax reforms.

He has no listed scientific awards in the provided material. He advises no students publicly listed and is not indicated to lead any formal lab or research team. His collaborations include researchers at CESifo, NMBU, and other European institutions, and he is active in major public finance networks such as IIPF and CESifo.