Browsing NHH Brage by Title
Now showing items 6947-6966 of 8150
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Tankfartens problemer og utsikter
(Lecture, 1965) -
Tapsavsetninger - overgangen fra IAS 39 til IFRS 9 : hvilken effekt har endringene knyttet til tapsavsetninger etter IFRS 9 på norske banker, og vil endringene føre til mer beslutningsnyttig informasjon for brukerne av regnskapet?
(Master thesis, 2017)Formålet med denne masteroppgaven har vært å belyse forventede endringer i tapsavsetninger hos norske banker ved implementeringen av IFRS 9. Det har vært rettet en del kritikk mot gjeldende standard IAS 39, og oppgavens ... -
Tax Complexity as Price Discrimination
(Discussion paper;4/24, Working paper, 2024-02-05)Most tax systems around the world are highly complex. While several economists have studied the potential costs associated with tax complexity, few have explored if complexity can also have beneficial effects. In a novel ... -
Tax effects on education
(Discussion paper, Working paper, 2005-01)Taxes affect the individual’s educational choice through many channels, and they have both direct and indirect effects on human capital accumulation. The structure of the tax system creates different incentive effects ... -
Tax effects on educational and organizational choice
(Doctoral thesis, 2004) -
Tax evasion and fiscal corruption : essays on compliance and tax administrative practices in East and South Africa
(Doctoral thesis, 2006-11-27) -
A tax evasion experiment revisited
(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. ... -
Tax havens and financial markets
(Master thesis, 2012)This thesis is about some of the effects and implications that tax havens have on our financial markets. It focuses on giving the reader a better understanding of the consequences that tax havens impose to our financial ... -
Tax Havens and the OECD Campaign Against them
(Master thesis, 2012)There are two essential primary purposes for this thesis. The first has been to highlight the phenomena Tax Havens with its economical impact on other countries outlined in chapter two. Firstly the concept of tax havens ... -
Tax income differences between multinational and domestic corporations in Norway : a panel data approach
(Working paper, Working paper, 2010-03)In this paper regression analysis is used to investigate negative profitability differential between foreign and domestic companies in Norway. More years and industries are included in the sample compared to previous studies ... -
Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
(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 ... -
Tax planning in Norwegian private equity-backed companies : do Norwegian PE-backed companies engage in tax planning activities to a larger extent than their peers, and do PE-firms operating in Norway actively look for target companies that hold a potential for tax optimization?
(Master thesis, 2015)We investigate whether Norwegian PE-backed companies engage in tax planning activities to a larger extent than their peers, and if PE-firms operating in Norway actively look for targets that hold a potential for tax ... -
Tax policy and fair inequality
(Discussion paper;3/2012, Working paper, 2012-02) -
Tax responses in platform industries
(Discussion paper, Working paper, 2009-07)Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result ... -
Tax responses in platform industries
(Working paper, Working paper, 2009-07)Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of ... -
Tax sensitivities in the profit Distribution : a study of european multinationals
(Master thesis, 2019)The main purpose of this study is to analyze the tax sensitivity of European Multinationals. In income shifting literature, it has become a common approach to assume that the most tax aggressive MNCs tend to bunch around ... -
Tax shifting in long-term gas sales contracts
(Working paper, Working paper, 2002-01)Producers or consumers faced with an increase in taxes are usually able to shift parts of it to other levels in the value chain. We examine who are actually bearing the burden of increased taxes on natural gas in the EU-area ... -
Tax spillovers under separate accounting and formula apportionment
(Discussion paper, Working paper, 2001-05)It is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use Formula Apportionment (FA) to tax corporate income, and the EU ... -
Tax-adjusted discount rates with investor taxes and risky debt
(Discussion paper, Working paper, 2005-10)This paper derives tax-adjusted discount rate formulas with Miles-Ezzell leverage policy, investor taxes, and risky debt in the context of a standard tax system. This expands on other formulas that are commonly used and ... -
Tax-adjusted Discount Rates: a General Formula under Constant Leverage Ratios
(Peer reviewed; Journal article, 2013)Cooper and Nyborg (2008) derive a tax-adjusted discount rate formula under a constant proportion leverage policy, investor taxes and risky debt. However, their analysis assumes zero recovery in default. We extend their ...