Blar i NHH Brage på emneord "tax competition"

Viser treff 1-14 av 14

    • Agglomeration, tax competition and local public goods supply 

      Norman, Eva Benedicte Danielsen; Norman, Victor D. (Discussion paper, Working paper, 2010-07)
      In this paper we develop a framework for studying tax competition and local public goods supply in a setting where real and fiscal externalities interact with local democracy. We use the framework (a) to analyse if there ...

    • The challenge of a rising skill premium for redistributive taxation 

      Bjorvatn, Kjetil; Cappelen, Alexander W. (Discussion paper, Working paper, 2007-02)
      The present paper analyses the challenge to redistribution programs posed by an increase in skill premium. The increase in skill premium, which we observe in most OECD countries, affects taxation through its effect on ...

    • The challenge of a rising skill premium for redistributive taxation 

      Bjorvatn, Kjetil; Cappelen, Alexander W. (Working paper, Working paper, 2006-02)
      The present paper analysis the challenge to redistribution programs posed by an increase in skill premium. The increase in skill premium, which we observe in most OECD countries, affects taxation through its effect on ...

    • Common agency with outside options : the case of international taxation of an MNE 

      Olsen, Trond E.; Osmundsen, Petter (Discussion paper, Working paper, 1999)

    • Company taxation and tax spillovers: Separate accounting versus formula apportionment 

      Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (Journal article; Peer reviewed, 2010)
      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 so-called formula apportionment (FA) to tax corporate income, and ...

    • Income distribution and tax competition 

      Bjorvatn, Kjetil; Cappelen, Alexander W. (Discussion paper, Working paper, 2001-12)
      The literature on international tax competition has shown how increased international mobility of the tax base may create a downward pressure on tax rates and give rise to increased inequality in disposable income. This ...

    • Income distribution and tax competition 

      Bjorvatn, Kjetil; Cappelen, Alexander W. (Working Paper, Working paper, 2001-12)
      The literature on international tax competition has shown how increased international mobility of the tax base may create a downward pressure on tax rates and give rise to increased inequality in disposable income. This ...

    • International competition for R&D investments 

      Olsen, Trond E.; Osmundsen, Petter (Discussion paper, Working paper, 2000-02)
      Two jurisdictions compete to attract shares of the R&D investment budget of a large multinational enterprise, whose investments potentially confer positive spillovers on national firms. The firm contributes to local welfare ...

    • Multinationals, tax competition and outside options 

      Olsen, Trond E.; Osmundsen, Petter (Discussion paper, Working paper, 2010-09)
      We analyse tax competition when a multinational firm has invested in two countries but also has an outside option, e.g., towards a third country. An interesting finding is that more attractive outside options for firms may ...

    • Strategic tax competition : implications of national ownership 

      Olsen, Trond E.; Osmundsen, Petter (Discussion paper, Working paper, 1999-11)
      Two jurisdictions compete to capture the rents of a large multinational enterprise (MNE) which invests locally and which is partly owned by local investors. The MNE contributes to local welfare by tax payments and dividends, ...

    • Symmetric tax competition under formula apportionment 

      Eggert, Wolfgang; Schjelderup, Guttorm (Report, Research report, 2002-11)
      This paper compares property taxation to a corporate income tax based on formula apportionment in a model where identical countries compete to attract capital. We find that if countries can pair a residence-based capital ...

    • The challenge of a rising skill premium for redistributive taxation 

      Bjorvatn, Kjetil; Cappelen, Alexander Wright (Journal article; Peer reviewed, 2010)
      The present paper analyzes the challenge to redistribution programs posed by an increase in the skill premium. The skill premium affects both the profitability of education and the profitability of migration. We propose a ...

    • Trade and multinationals : the effect of economic integration on taxation and tax revenue 

      Kind, Hans Jarle; Midelfart, Karen Helene; Schjelderup, Guttorm (Discussion paper, Working paper, 2003-12)
      The rising importance of multinationals in the world economy has been accompanied by a rise in trade between affiliates of multinationals located in different countries, and by profits being shifted to low tax countries. ...

    • The welfare effects of tax competition reconsidered : politicians and political institutions 

      Janeba, Eckhard; Schjelderup, Guttorm (Report, Research report, 2008-06)