Browsing NHH Brage by Author "Schroyen, Fred"
Now showing items 21-40 of 44
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Is the Grass Greener on the Other Side? Impacts of Cross-Border Alcohol Shopping on Tax Revenue
Bergli, Hilde; Zakariassen, Andreas (Master thesis, 2023)In this thesis, we examine how available cross-border shopping affects Vinmonopolet’s sales volume and the affiliated loss of tax revenue. Leveraging COVID-19 border closures as an exogenous shock, it employs an ... -
Klimabetingede erstatningsutbetalinger : hvor stor samfunnsøkonomisk gevinst kan oppnås med en kjent erstatningsforpliktelse?
Feiring, Kenneth; Bævre, Vebjørn Trønsdal (Master thesis, 2019)I denne masterutredningen ser vi på mulig samfunnsøkonomisk gevinst ved at staten forsikrer den ukjente forpliktelsen knyttet til den klimabetingede erstatningsordningen i norsk landbruk. Erstatningsordningen dekkes i ... -
The legal incidence of ad valorem taxes matters
Pauwels, Wilfried; Schroyen, Fred (DP SAM;23/2023, Working paper, 2023-12-19)It is well known that, for a specific tax, its economic incidence does not depend on which side of the market has the legal obligation to pay the tax. In this paper, we show that, for an ad valorem tax, this legal incidence ... -
Mapping risk aversion in Norway using hypothetical income gambles
Aarbu, Karl Ove; Schroyen, Fred (Discussion paper, Working paper, 2009-08)This is the first study that explores the heterogeneity of risk preferences among the Norwegian population. We measure risk aversion as the complement of the maximal relative downside income risk a person is willing to ... -
Marginal indirect tax reform analysis with merit good arguments and environmental concerns : Norway, 1999
Schroyen, Fred; Aasness, Jørgen (Working paper, Working paper, 2006-04)We present a framework to identify and evaluate marginal tax reforms when merit good arguments and environmental concerns are given explicit consideration. It is applied to the Norwegian indirect tax system for 1999. The ... -
Marginal indirect tax reform analysis with merit good arguments and environmental concerns : Norway, 1999
Schroyen, Fred; Aasness, Jørgen (Discussion paper, Working paper, 2006-04)We present a framework to identify and evaluate marginal tax reforms when merit good arguments and environmental concerns are given explicit consideration. It is applied to the Norwegian indirect tax system for 1999. ... -
Markets for public and private health care : redistribution arguments for a mixed system
Marchand, Maurice; Schroyen, Fred (Working Paper, Working paper, 2001-04)Should health care provision be public, private, or both? We look at this question in a setting where people differ in their earnings capacity and express an inelastic demand for health care. We assume that illness reduces ... -
Markets for public and private health care : redistribution arguments for a mixed system
Schroyen, Fred; Marchand, Maurice (Discussion paper, Working paper, 2001-04)Should health care provision be public, private, or both? We look at this question in a setting where people differ in their earnings capacity and express an inelastic demand for health care. We assume that illness reduces ... -
Multidimensional screening in a monopolistic insurance market
Olivella, Pau; Schroyen, Fred (Discussion Papers;19/2011, Working paper, 2011-11)In this paper, we consider a population of individuals who differ in two dimensions: their risk type (expected loss) and their risk aversion. We solve for the profit maximizing menu of contracts that a monopolistic insurer ... -
Multidimensional screening in a monopolistic insurance market: proofs
Olivella, Pau; Schroyen, Fred (Discussion Papers;21/2011, Working paper, 2011-11)This technical paper contains the proofs of all lemmata, propo- sitions and other statements made in the paper Multidimensional screening in a monopolistic insurance market. -
Operational expressions for the marginal cost of indirect taxation when merit arguments matter
Schroyen, Fred (Working paper, Working paper, 2009-02)Marginal indirect tax reform analysis evaluates for each commodity (group) the marginal welfare cost (MC) of increasing government revenue by one Euro by raising the indirect tax rate on that commodity. In this paper, I ... -
Operational expressions for the marginal cost of indirect taxation when merit arguments matter
Schroyen, Fred (Discussion paper, Working paper, 2005-02)Marginal indirect tax reform analysis evaluates for each commodity (group) the marginal welfare cost (MC) of increasing government revenue with 1 Euro by raising the indirect tax rate on that commodity. In this paper, ... -
Optimal hospital payment rules under rationing by random waiting.
Gravelle, Hugh; Schroyen, Fred (SAM;8/2016, Working paper, 2016-05-19)We derive optimal rules for paying hospitals in a public health care system in which providers can choose quality and random patient demand is rationed by waiting time. Since waiting time imposes real costs on patients ... -
Optimal hospital payment rules under rationing by waiting
Gravelle, Hugh; Schroyen, Fred (Peer reviewed; Journal article, 2020)We derive optimal rules for paying hospitals for non-emergency care when providers choose quality and capacity, and patient demand is rationed by waiting time. Waiting for treatment is costly for patients, so that hospital ... -
Pricing of an interruptible service with financial compensation and rational expectations
Schroyen, Fred; Oyenuga, Adekola Oludolapo (Discussion paper, Working paper, 2008-08)This paper proposes a pricing framework that combines the occurrence of supply interruptions with financial compensations. Consumers post ex ante demands for a designated period. These demands are met if ex post supply ... -
Redistributive taxation and the household : the case of individual filings
Schroyen, Fred (Discussion paper, Working paper, 2002-01)In this paper I look at the tax treatment of households under individual filings and characterise the efficiency properties of an income tax schedule that redistributes from rich to poor households. Because tax liabilities ... -
Reference dependent risk preferences and insurance Demand
Toney, George Philip (Master thesis, 2020)This thesis explores insurance decisions with respect to modest risks. Bernoulli’s expected utility theory is compared to a model where utility depends on both final wealth and changes in wealth relative to some reference ... -
Sticks and carrots for the alleviation of long-term poverty
Schroyen, Fred; Torsvik, Gaute (Discussion paper, Working paper, 2001-12)Work requirements can make it easier to screen the poor from the nonpoor. They can also affect future poverty by changing the poors’ incentive to invest in their income capacity. The novelty of our study is the focus ... -
The impact of international tax information exchange agreements on the use of tax amnesty: evidence from Norway
Andersson, Jonas; Schroyen, Fred; Torsvik, Gaute (Discussion paper;12/19, Working paper, 2019-10-04)In this paper we develop a model for tax amnesty applications in a multi-period setting. One key insight from the model is that applying for amnesty becomes more attractive at the moment when stricter enforcement is ... -
The impact of international tax information exchange agreements on the use of tax amnesty: evidence from Norway
Andersson, Jonas; Schroyen, Fred; Torsvik, Gaute (DP SAM;16/2019, Working paper, 2019-09)In this paper we develop a model for tax amnesty applications in a multi-period setting. One key insight from the model is that applying for amnesty becomes more attractive at the moment when stricter enforcement is ...