Newspapers have an incentive to moderate their profile in order to gain a larger readership and thus higher advertising revenue. We show that this incentive is weakened both if readers are ad-haters and if they are ad-lovers.

I denne utredningen viser vi hvordan kapitalreguleringer påvirker norske sparebankers fordeling av forvaltningskapital mellom utlån til person- og bedriftsmarkedet. I tillegg studerer vi hvordan en foreslått skatt på ...

Bitcoin er en virtuell og desentralisert valuta som for første gang muliggjør betalinger direkte fra person til person, uten at betalingen må verifiseres av noen sentral, finansiell institusjon. Siden Bitcoin ble introdusert ...

In a recent article, Huizinga, Laeven and Nicodème (2008) present a novel model that motivates an extensive empirical analysis of international debt shifting. We point out that the model fails to account for internal ...

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 ...

This paper seeks to examine the history and usage of charities and foundations in Norway. The number of large foundations has been on the rise, along with the interest in the charitable sector. In its purity a philanthropic ...

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 ...

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 ...

This paper shows in a symmetric tax competition model that a formula apportionment system can attain the first best welfare optimum without any political pre-agreed harmonization or coordination of tax bases and tax ...