• Capital taxation and imperfect competition : ACE vs. CBIT 

      Brekke, Kurt R.; Pires, Armando José Garcia; Schindler, Dirk; Schjelderup, Guttorm (Discussion paper;32/14, Working paper, 2014-11)
      This paper studies the market and welfare effects of two main tax reforms – the Corporate Business Income Tax (CBIT) and the Allowance for Corporate Equity tax (ACE). Using an imperfect-competition model for a small open ...
    • Capital Taxation and Imperfect Competition: ACE vs. CBIT 

      Brekke, Kurt; Pires, Armando José Garcia; Schindler, Dirk; Schjelderup, Guttorm (Discussion paper;37/14, Working paper, 2014-11)
      This paper studies the market and welfare effects of two main tax reforms – the Corporate Business Income Tax (CBIT) and the Allowance for Corporate Equity tax (ACE). Using an imperfect-competition model for a small open ...
    • Commodity taxation and international trade in imperfect markets 

      Haufler, Andreas; Schjelderup, Guttorm; Stähler, Frank (Report, Research report, 2000-12)
      This paper studies non-cooperative commodity taxation in a trade model with imperfect competition and trade costs. Nationally optimal tax policy simultaneously tries to correct the domestic distortion from imperfect ...
    • Tax responses in platform industries 

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

      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 ...
    • 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 ...