• 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 ...
    • Taylor rule estimation with the presence of a ZLB-period : how the inclusion of shadow rate affect the precision of Taylor rule estimation on the federal funds rate. 

      Anda, Simen Andreas; Carron, Matthieu Kjerland (Master thesis, 2019)
      This thesis estimates monetary policy reaction functions for the United States’ economy from 1987 until 2015 using a Taylor rule. The period 2009-2015 was characterized by the federal funds rate being bounded below by ...
    • Taylor rules and monetary policy in the Eurozone 

      Haug, Sverre Wiseth; Nesse, Martin Bergsholm (Master thesis, 2016)
      In this thesis, we analyse the monetary policy in the Eurozone since the origin of the euro. The aim of the thesis is to assess whether, and to what extent, the common monetary policy of the Eurozone has contributed to ...
    • TCPOP : Valuation and Optimal Strategy for Option Contracts in the Shipping Industry 

      Styve, Joar (Master thesis, 2009)
      This thesis is an analysis of a special type of option contract often found in the shipping industry, a time charter with purchase option (TCPOP). The TCPOP is a time charter (TC) agreement with an embedded purchase ...
    • Teaching business in Tanzania : evaluating participation and performance 

      Bjorvatn, Kjetil; Tungodden, Bertil (Discussion paper, Working paper, 2009-10)
      There is increased awareness that success among small scale entrepreneurs in developing countries requires more than microfinance, and that an important limiting factor for business growth is the level of human capital ...
    • Teaching business in Tanzania: evaluating participation and performance 

      Bjorvatn, Kjetil; Tungodden, Bertil (Journal article; Peer reviewed, 2010)
      There is increased awareness that success among small-scale entrepreneurs in developing countries requires more than microfinance, and that an important limiting factor for business growth is the level of human capital ...
    • Teaching through television: Experimental evidence on entrepreneurship education in Tanzania 

      Bjorvatn, Kjetil; Cappelen, Alexander W.; Sekei, Linda Helgesson; Sørensen, Erik Ø.; Tungodden, Bertil (Discussion paper;03/15, Working paper, 2015-02)
      Can television be used to teach and foster entrepreneurship among youth in developing countries? We report from a randomized control field experiment of an edutainment show on entrepreneurship broadcasted over almost ...