Viser treff 41-60 av 830

    • A tax evasion experiment revisited 

      Andersson, Jonas (Discussion paper;15/22, Working paper, 2022-12-30)
      In this paper the experimental data collected by Masclet, Montmarquette, and Viennot-Briot (2019a) is revisited in order to study some aspects of the drivers of the declaration rate, not studied in the authors’ article. ...
    • Energy and Mineral Security in the European Union: Metal Requirements for Renewable and Nuclear Intensive Electricity Mixes 

      Qu, Chunzi; Bang, Rasmus Noss (Discussion paper;14/22, Working paper, 2022-12-28)
      In 2022, the EU finds itself in the midst of an energy crisis due to the outbreak of the war between Russia and Ukraine and has to accelerate its path to energy independence. Part of the EU’s strategy is to double down on ...
    • ESSAYS ON MUTUAL FUNDS 

      Sjuve, Andre Wattø (Doctoral thesis, 2023-01)
      This paper analyzes whether sustainable investors are sensitive to fees and whether investors in funds with a higher sustainability rating are more sensitive to fees than investors in nonsustainable funds. Using an ...
    • Adjusting for Cell Suppression in Commuting Trip Data 

      Braathen, Christian; Thorsen, Inge; Ubøe, Jan (Discussion paper;13/22, Working paper, 2022-12-13)
      Maximum entropy methods are used to infer the true trip-distribution matrix in cases where parts of the data are suppressed due to privacy concerns. Large proportions of the suppressed data are found to be inferred correctly ...
    • Equilibrium Selection in Hawk-Dove Games 

      Blázquez, Mario; Koptyug, Nikita (Discussion paper;12/22, Working paper, 2022-06-29)
      In Hawk-Dove games with mulitiplicity of equilibria, we study which equilibria are selected using various equilibrium selection methods. Using a uniform price auction as an illustrative example, we apply the tracing procedure ...
    • Essays on Behavioural Economics and Tax Compliance 

      Olden, Andreas (Doctoral thesis, 2022-06)
    • Predetermined Assembly Size and Equal Influence in MMP-Elections 

      Stensholt, Eivind (Discussion paper;11/22, Working paper, 2022-06-21)
      In MMP-elections (Mixed Member Proportional representation), a QP-ballot contains a first-vote for party Q’s candidate in a single-seat constituency and a second-vote for a list of candidates from party P in one common ...
    • Essays on Energy Markets 

      Rrukaj, Ritvana (Doctoral thesis, 2022-04)
    • Interview Scheduling: An Integer Programming Approach 

      Braathen, Christian (Discussion paper;10/22, Working paper, 2022-04-21)
      This article provides a general meeting scheduling model to schedule en-masse interviews over multi-day events. Creating such meeting schedules is a complicated, time-consuming task that usually requires considerable manual ...
    • Transition to Marine Mining? 

      Bang, Rasmus Noss; Trellevik, Lars-Kristian Lunde (Discussion paper;9/22, Working paper, 2022-03-04)
      This study explores possible futures of the mining industry through numerical analysis of a conceptual mineral extraction problem with two resource stocks - terrestrial and marine. The model is inspired by the manganese ...
    • Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-cum and Cum-ex Transactions 

      Casi, Elisa; Gavrilova, Evelina; Murphy, David; Zoutman, Floris T. (Discussion paper;7/22, Working paper, 2022-02-22)
      We study the effect of reforms that close loopholes in the enforcement of the dividend withholding tax (DWT). We focus on a Danish reform enacted in 2016, and compare Denmark to its Nordic neighbors. Our main outcome of ...
    • Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax 

      Gresik, Thomas A.; Schjelderup, Guttorm (Discussion paper;8/22, Working paper, 2022-02-22)
      The view that the transfer pricing problem vanishes under universal destination-based cash flow taxation (DBCFT) is based on how firms behave in perfectly competitive markets. We show that the neutralizing effect DBCFT has ...
    • The global minimum tax raises more revenues than you think, or much less 

      Janeba, Eckhard; Schjelderup, Guttorm (Discussion paper;6/22, Working paper, 2022-02-07)
      The OECD’s proposal for a global minimum tax (GMT) of 15% aims for a reversal of a decline of corporate tax rates. We study the revenue effects of the GMT by focusing on strategic tax setting effects. The direct effect ...
    • The impact of variable renewables on the distribution of hourly electricity prices and their variability: A panel approach 

      Tselika, Kyriaki (Discussion paper;4/22, Working paper, 2022-02-02)
      This paper investigates the impact of intermittent renewable generation on the distribution of electricity prices and their variability in Denmark and Germany. We exploit hourly data from 2015 to 2020 and employ a novel ...
    • Is the cannibalization effect of intermittent renewables important for the German wholesale electricity market? 

      Tselika, Kyriaki (Discussion paper;5/22, Working paper, 2022-02-02)
      Employing a quantile regression model, we investigate the impact of renewable sources on their unit revenues (absolute cannibalization) and value factors (relative cannibalization), as well as the cross-effect between ...
    • Optimal Taxation with Multiple Incomes and Types 

      Spiritus, Kevin; Lehmann, Etienne; Renes, Sander; Zoutman, Floris T. (Discussion paper;3/22, Working paper, 2022-01-24)
      We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple in comes and differ along many unobserved dimensions. We derive the necessary conditions for the government’s optimum using both a tax ...
    • Effects of Voluntary Audit on Accounting Quality in Small Private Firms 

      Aase, Øivind André Strand (Discussion paper;1/22, Working paper, 2022-01-10)
      Many countries have introduced thresholds for mandatory audits, but empirical evaluations on how deregulation of audit markets affect reporting quality are scarce. I analyze a Norwegian audit reform in 2011, that introduced ...
    • Size Management in Response to Mandatory Audit Rules 

      Aase, Øivind André Strand (Discussion paper;2/22, Working paper, 2022-01-10)
      Many countries have introduced thresholds for mandatory audits as a measure of reducing complexity and costs for private firms’ financial reporting. Firms around the size thresholds have incentives to size down in order ...
    • Optimal Risk Sharing in Society 

      Aase, Knut K. (Discussion paper;10/21, Working paper, 2021-12-30)
      We consider risk sharing among individuals in a one-period setting under uncertainty, that will result in payoffs to be shared among the members. We start with optimal risk sharing in an Arrow-Debreu economy, or equivalently, ...