• Tax responses in platform industries 

      Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, Guttorm (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 

      Bøgwald, Jacob Quentin; Thorstensen, Nathalie (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 

      Asche, Frank; Osmundsen, Petter; Tveterås, Ragnar (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 

      Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (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 

      Cooper, Ian A.; Nyborg, Kjell G. (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 

      Molnar, Peter; Nyborg, Kjell Gustav (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 ...
    • Tax-free digital news? 

      Foros, Øystein; Kind, Hans Jarle; Wyndham, Timothy G.A. (Journal article; Peer reviewed, 2019)
      News platforms are struggling. Their printed readership is predominantly old, and their digital product struggles to win the attention of the young. For several decades tax reductions have been used in Europe to increase ...
    • Tax-motivated trading in the Scandinavian countries : an empirical study on cum-cum transactions and potential tax loss in Norway, Sweden and Denmark 

      Dalsbø, Ole Andreas; Solli, Hallvard (Master thesis, 2019)
      In recent years, foreign investors have taken advantage of loopholes in European taxation systems in order to avoid paying taxes on dividends and to steal from the public treasury for their own benefit. This has happened ...
    • Taxation and innovation : an empirical study of the impact of corporate taxation on innovation in Europe 

      Lund, Martin; Ryste, Kasper Nikolai (Master thesis, 2021)
      This master’s thesis aims to study the empirical relationship between taxation and innovation in Europe. To analyse this relationship, we propose the following research question: How do corporate income tax rates impact ...
    • Taxation and tournaments 

      Sandmo, Agnar; Persson, Mats (Discussion paper, Working paper, 2002-05)
      This paper analyzes the effects of progressive taxes on labour supply and income distribution in the context of the rank-order tournament model originally developed by Lazear and Rosen (1981). We show conditions under ...
    • Taxation in two-sided markets 

      Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, Guttorm (Working paper, Working paper, 2006-11)
      Two-sided platform firms serve distinct groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well-known textbook result in ...
    • Taxation in Two-Sided Markets 

      Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, Guttorm (Discussion paper, Working paper, 2007-01)
      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 textbook ...
    • Taxation of uncertain business profits, private risk markets and optimal allocation of risk 

      Hagen, Kåre Petter; Sannarnes, Jan Gaute (Working paper, Working paper, 2004-12)
      In this paper we explore what happens if the government bears some of the risk through a profit tax when the risk sharing in the venture capital market is incomplete due to non-observability of effort and moral hazard. If ...
    • Taxation of uncertain business profits, private risk markets and optimal allocation of risk 

      Hagen, Kåre Petter; Sannarnes, Jan Gaute (Discussion paper, Working paper, 2005-02)
      In this paper we explore what happens if the government bears some of the risk through a profit tax when the risk sharing in the venture capital market is incomplete due to non-observability of effort and moral hazard. ...
    • Taxes and Decision Rights in Multinationals 

      Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (Discussion paper, Working paper, 2007)
      We examine how a multinational’s choice to centralize or de-centralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices ...
    • Taxes and decision rights in multinationals 

      Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (Working paper, Working paper, 2007-04)
      We examine how a multinational’s choice to centralize or decentralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices ...
    • Taxing mobile capital and profits: The nordic welfare states 

      Schjelderup, Guttorm (Discussion paper;30/15, Working paper, 2015-10-30)
      This paper discusses trends in capital taxation and the role of the corporate tax rate in a welfare state. It provides a summary of the tax competition literature with special application to capital taxation in small ...
    • Taxing Royalty Payments 

      Juranek, Steffen; Schindler, Dirk; Schjelderup, Guttorm (Discussion paper;16/16, Working paper, 2016-09-16)
      The digital economy is characterized by the use of intellectual property such as software, patents and trademarks. The pricing of such intangibles is widely used to shift profits to low-tax countries. We analyze the role ...