• 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 ...
    • 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 ...