Blar i NHH Brage på forfatter "Todtenhaupt, Maximilian"
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The Arrangement of Deferred Taxes Descriptive study on the arrangement of deferred taxes and the influence on wages, employees and investments within chosen subgroups.
Pedersen, Viktoria; Panchalingam, Kiruththika (Master thesis, 2022)This master thesis scheds light on the usage of deferred Value-Added tax in Norway while investigating whether the arrangement was effective. To analyse the effectiveness, we choose to look at changes in wages, employment ... -
Atferdsendringer som følge av arveavgiftens avvikling : En empirisk studie om økonomisk respons på investeringer og arbeidsinnsats
Johanssen, Nora Froholdt; Olsen, Marte Søberg (Master thesis, 2023)Denne oppgaven gjennomfører en kvantitativ studie på atferdsendringer etter avviklingen av arveavgiften i Norge i 2014. Formålet er å undersøke om avviklingen av arveavgiften har påvirket atferden til enkeltpersoner, med ... -
Business model digitalization, competition, and tax savings
Casi, Elisa; Lisowsky, Petro; Stage, Barbara M. B.; Todtenhaupt, Maximilian (Discussion paper;6/24, Working paper, 2024-03-13)We examine the effect of business model digitalization on competition and how corporate tax savings through digitalization may augment this relationship. Global policymakers express concern that digitalization-related tax ... -
Common Ownership and Tax Avoidance
Nguyen, Vy Ngoc Khanh; Nyberg, Sindre Lunner (Master thesis, 2021)There have been significant priorities among tax practitioners and policymakers about corporate tax planning. There are many ways firms can avoid tax. However, we know very little about how firms learn about different ... -
COVID-19 and Government Aid: An Economy on Life Support? An exploratory study of the effects of deferred tax payments in Norway during COVID-19
Stien, Håkon; Risan, Kristoffer (Master thesis, 2022)The number of bankruptcies in the Norwegian economy dropped substantially during the COVID-19 pandemic. We investigate to what extent the arrangement for deferred payments of tax and duty claims contributed to keeping ... -
Did the tax cuts and Jobs Act of 2017 induce a valuation premium on U.S. target firms? : a study on the effects of the TCJA on target valuations in acquisition deals
Haug, Magnus; Ueland, Oddvar Aune (Master thesis, 2020)Our study examines the effect of the 2017 Tax Cuts and Jobs Act (TCJA) on the valuations of U.S. target firms in acquisition deals. The TCJA was the single most extensive revision of the U.S. tax code in more than 30 years ... -
Dividend Payouts and Government Support during Covid-19 : An empirical analysis of dividend payouts in Norway during Covid-19
Logström, Anna; Skogseide, Sigrid (Master thesis, 2023)The purpose of this master thesis is to investigate whether receiving emergency state aid to mitigate the negative economic effects of the Covid-19 pandemic impacted the likelihood of dividends in 2020. Further, we attempt ... -
Får arveavgiften hvile i fred? En empirisk studie av ettervirkningene av arveavgiftens reduksjon i 2009
Standal, Cathrine Pauline Skarbø; Gjelsvik, Synnøve Hansgård (Master thesis, 2022)Denne masterutredningen har som formål å kvantifisere den langsiktige formueseffekten av reduksjonen i arveavgift fra reformen i 2009. Selv om arveavgiften hadde som hensikt å virke omfordelende og forhindre formuesakkumulasjon, ... -
Inventors in tax havens
Ro, Helene Merrild; Langli, Jørgen (Master thesis, 2020)The aim of this thesis is to examine to which extent inventors engage in tax havens, as well as the characteristics of the inventors engaged in tax haven compared to the average inventor. Inventors are behind the innovations ... -
Liberty, Equality, Inheritance? An empirical study of inheritance’s impact on wealth inequality in Norway
Alnæs, Odin (Master thesis, 2023)The intention of this paper is to assess the short-term impacts of inheritance on wealth inequality in Norway. I apply Norwegian population-wide individual-level data from 1994- 2013 to empirically estimate a direct ... -
Managerial ability and tax avoidance evidence from Europe
Ruhs, Erik Rønningen; Østerås, Ole Martin (Master thesis, 2019)Prior studies model tax avoidance after firm characteristics without considering the effect of individual decision makers, or obtain contradictory results as to the effect of the ability of these individual decision makers ... -
Pro-Social Behaviour in Times of Crisis and Uncertainty : An Empirical Study of Local COVID-19 Restrictions and the Donation Rate in the Norwegian Recycling Lottery
Fagerland, Sigrid; Øyeflaten, Malin (Master thesis, 2023)The purpose of this thesis is to investigate the relationship between local COVID-19 restrictions and the donation rate in the Norwegian recycling lottery, employing donations to the lottery as a proxy for pro-social ... -
Skattlegging av digitale tjenester : Hva er virkningene av å innføre en digital omsetningsavgift i Norge?
Holte, Marcus Andersen; Sivertsvoll, Sander (Master thesis, 2021)Utviklingen av digitale tjenester har medført at selskaper kan skape verdier i land hvor de ikke har fysisk tilstedeværelse. Dagens internasjonale skatteavtaler tar i all hovedsak utgangspunkt i at virksomheter må ha et ... -
SPACs – Experts on Taxation?: An empirical study of SPACs and the role of taxation in their choice of jurisdiction
Halstenstad, Simen Smit; Feen, Thomas Solhaug (Master thesis, 2021)A Special Purpose Acquisition Company (SPACs) is a listed shell company that raises money from the public markets for the purpose of acquiring a private company (Deloitte, 2020). This thesis investigates the structure ... -
Wealth mobility in Norway : An event study ofwealth tax change in Bø
Østvik, Kristian; Davik, Ole-Jørgen (Master thesis, 2022)In this thesis we examine the effect of a wealth tax on mobility. The lower wealth tax rate in Bø, implemented January 2021, presents an opportunity to add an empirical study to the scarce literature on wealth ...