Browsing NHH Brage by Author "Schjelderup, Guttorm"
Now showing items 61-80 of 122
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Multinationals, minority ownership and tax-efficient financing structures
Schindler, Dirk; Schjelderup, Guttorm (Discussion paper, Working paper, 2008-10)We model how multinationals structure their borrowing and lending transactions and find that affiliates in high-tax countries have higher internal and overall debt ratios and lower rental rates of physical capital than ... -
Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy
Kind, Hans Jarle; Schjelderup, Guttorm; Stähler, Frank (Discussion Papers;16/2011, Working paper, 2011-09)Many countries levy reduced-rate indirect taxes on newspapers, with proclaimed policy goals of stimulating investment in journalism and ensuring low newspaper prices. However, by taking into account the fact that the ... -
Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy
Kind, Hans Jarle; Schjelderup, Guttorm; Stähler, Frank (Discussion paper;12/09, Working paper, 2009-11)Newspapers are considered to be important providers of information, culture and language, and are taxed at a reduced VAT rate in most countries. This paper shows that such a policy may a¤ect newspaper differentiation and ... -
Newspapers and advertising : the effects of ad-valorem taxation under duopoly
Kind, Hans Jarle; Schjelderup, Guttorm; Stähler, Frank (Working paper, Working paper, 2006-12)Newspapers are two-sided platforms that sell their product both to readers and to advertisers. Media firms in general, and newspapers in particular, are considered important providers of information, culture and language ... -
Newspapers and advertising : the effects of ad-valorem taxation under duopoly
Kind, Hans Jarle; Schjelderup, Guttorm; Stähler, Frank (Discussion paper, Working paper, 2006-12)Newspapers are two-sided platforms that sell their product both to readers and advertisers. Media firms in general, and newspapers in particular, are considered important providers of information, culture and language ... -
Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly
Kind, Hans Jarle; Schjelderup, Guttorm; Stähler, Frank (Discussion paper, Working paper, 2007-01)Newspapers are two-sided platforms that sell their product both to readers and advertisers. Media firms in general, and newspapers in particular, are considered important providers of information, culture and language in ... -
Norske privatpersoners nettoavkastning: En komparativ studie av fond, crowd/ending og utleiebolig fra et privat investeringsperspektiv
Sylliåsen, Even; Øverli, Even (Master thesis, 2022)Denne masteravhandlingen tar for seg private investeringer i indeksfond, crowdlending og utleiebolig. Temaet for studien har blitt aktualisert av et økt fokus på privat sparing under Covid-pandemien, samt at et relativt ... -
On revenue and welfare dominance of ad valorem taxes in two-sided markets
Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, Guttorm (Discussion paper, Working paper, 2009-09)A benchmark result in public economics is that it is possible to increase both tax revenue and welfare by making a monopoly subject to ad valorem taxes rather than unit taxes. We show that such revenue and welfare ... -
On revenue and welfare dominance of ad valorem taxes in two-sided markets
Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, Guttorm (Working paper, Working paper, 2008-04)A benchmark result in public economics is that it is possible to increase both tax revenue and welfare by making a monopoly subject to ad valorem taxes rather than unit taxes. We show that such revenue and welfare dominance ... -
Paradise profits : tax planning in multinational companies : a case study of Pfizer Inc.
Evensen, Håvard Skolseg; Nøstvik, Alexander Nymgaard (Master thesis, 2017)In recent years, it has become increasingly evident that current tax regulations are not properly equipped to handle the business structures of multinational companies. A number of revelations and leakages have exposed ... -
Pensjonssparing : en analyse og sammenligning av tjenestepensjon i offentlig og privat sektor
Wathne, Christoffer; Nygård, Jørn (Master thesis, 2018)En god tjenestepensjonsordning er viktig for å få en anstendig størrelse på fremtidig pensjon. I Norge skilles det mellom tjenestepensjon i offentlig og privat sektor, og et viktig valg for enhver arbeidstaker er dermed ... -
Playing Easy or Playing Hard to Get: When and How to Attract FDI
Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm (Discussion paper;7/20, Working paper, 2020-06-30)We study the link between a country’s institutional quality in tax collection and its optimal corporate tax policies in a model of heterogeneous multinationals that can shift income using both debt and transfer prices. ... -
Profit-shifting in two-sided markets
Schindler, Dirk; Schjelderup, Guttorm (Discussion paper, Working paper, 2009-04) -
Redistributive taxation, multinational enterprises and economic integration
Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (Working paper, Working paper, 2008-03)Increased activity of multinational firms exposes national corporate tax bases to cross-country profit-shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic ... -
Redistributive taxation, multinational enterprises, and economic integration
Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (Discussion paper, Working paper, 2008-03)Increased activity of multinational firms exposes national corporate tax bases to cross-country profit shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic ... -
Rentebegrensningsregelen : en empirisk studie av norske selskapers tilpasning av internpriser
Finnanger, Guro; Leland, Anja Jørgensen (Master thesis, 2017)En stor andel av de grenseoverskridende transaksjonene p˚a verdensbasis foreg˚ar i dag mellom nærst˚aende foretak. I norsk skattelovgiving er armlengdeprinsippet det bærende prinsipp for prising av slike interne ... -
Rentebegrensningsregelen fra 2019 : En analyse av hvordan Norske Skog berøres av regelen
Ekern, Andreas Henriksen; Reinsborg, Julius (Master thesis, 2023)Flernasjonale konsern har insentiv til å flytte gjeld til selskaper i land med relativt høy skattesats for å maksimere skatteskjoldet fra rentekostnader innad i konsernet (tynn kapitalisering). Som følge av dette har ... -
Rentebegrensningsregelen: en analyse av hvordan IKEA og Statkraft berøres av regelen
Solem, Anne Cathrine; Stemsrud, Olaug Risting (Master thesis, 2015)I de senere år har norske medier og myndigheter økt fokuset på multinasjonale selskapers skatteplanlegging. Multinasjonale selskap kan redusere sin skattebelastning ved å flytte overskudd fra land med høy skattesats til ... -
Secrecy Jurisdictions
Schjelderup, Guttorm (Discussion paper;12/15, Working paper, 2015-03-10)This paper surveys tax haven legislation and links the literature on tax havens to the literature on asymmetric information. I argue that the core aim of tax haven legislation is to create private information (secrecy) ... -
Sekretessejurisdiksjoner, korrupsjon og økonomisk kriminalitet
Schjelderup, Guttorm (;2011:33, Working paper, 2012-11)Skatteparadisene har lovstrukturer som er spesialdesignet for å tilsløre informasjon om aktiviteter og eierforhold som utelukkende berører andre stater. Dette er ikke utøvelse av selvråderett, men inngripen i andre staters ...