Browsing NHH Brage by Author "Aronsveen, Anders"
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The petroleum tax act and investment distortions : did the norwegian petroleum tax system become more or less distorted after the reduction of uplift in 2013?
Aas, Mette; Aronsveen, Anders (Master thesis, 2017)In light of Sandmo’s (1989) definition of neutrality, the objective of the thesis is to measure investment distortions in the Petroleum Tax Act (PTA) before and after the reduction of investment uplift in May 2013. The ...