Abstract
The present thesis analyzes heterogeneity in labor supply responses to tax changes. My utilized tool for investigating this topic is the microsimulation model LOTTE-Arbeid, which is developed by the Research Department of Statistics Norway. The model is estimated on cross-sectional data of Norwegian households and delivers output in terms of labor supply elasticities.\par The findings contribute new, meaningful subgroups within the simulated labor supply responses to tax changes. I compare the results to that of related international literature, and further analyze heterogeneity across subgroups with econometric models.