Browsing NHH Brage by Author "Lisowsky, Petro"

Now showing items 1-2 of 2

    • 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 ...

    • Income Shifting under Losses 

      Hopland, Arnt O.; Lisowsky, Petro; Mardan, Mohammed; Schindler, Dirk (Discussion paper;21/15, Working paper, 2015-09-16)
      This paper examines the flexibility of multinational firms to use income-shifting strategies within a tax year to react to operating losses. We develop a theoretical model that considers how affiliate losses can be ...