• Agglomeration, tax competition and local public goods supply 

      Norman, Eva Benedicte Danielsen; Norman, Victor D. (Discussion paper, Working paper, 2010-07)
      In this paper we develop a framework for studying tax competition and local public goods supply in a setting where real and fiscal externalities interact with local democracy. We use the framework (a) to analyse if there ...
    • The challenge of a rising skill premium for redistributive taxation 

      Bjorvatn, Kjetil; Cappelen, Alexander W. (Discussion paper, Working paper, 2007-02)
      The present paper analyses the challenge to redistribution programs posed by an increase in skill premium. The increase in skill premium, which we observe in most OECD countries, affects taxation through its effect on ...
    • Income distribution and tax competition 

      Bjorvatn, Kjetil; Cappelen, Alexander W. (Discussion paper, Working paper, 2001-12)
      The literature on international tax competition has shown how increased international mobility of the tax base may create a downward pressure on tax rates and give rise to increased inequality in disposable income. This ...
    • Trade and multinationals : the effect of economic integration on taxation and tax revenue 

      Kind, Hans Jarle; Midelfart, Karen Helene; Schjelderup, Guttorm (Discussion paper, Working paper, 2003-12)
      The rising importance of multinationals in the world economy has been accompanied by a rise in trade between affiliates of multinationals located in different countries, and by profits being shifted to low tax countries. ...