• 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 ...
    • Responsibility for what? Fairness and individual responsibility 

      Cappelen, Alexander Wright; Sørensen, Erik Øiolf; Tungodden, Bertil (Journal article; Peer reviewed, 2010)
      What should individuals be held responsible for? This is a fundamental question in much of the contemporary debate on distributive justice. Different fairness ideals, such as strict egalitarianism, and different versions ...