Blar i Department of Business and Management Science på tittel
Viser treff 329-348 av 833
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How time preferences differ : evidence from 45 countries
(Discussion paper;2011:18, Working paper, 2011-10)We present results from the first large-scale international survey on time discounting, conducted in 45 countries. Cross-country variation cannot simply be explained by economic variables such as interest rates or ... -
How to extend the RiskMetrics market risk universe
(Discussion paper, Working paper, 2002)RiskMetrics™ (RM) represents a framework for measuring market risk founded on the Value at Risk concept, and offer daily updated estimates of standard deviations and correlations of the assets within their market risk ... -
How to measure greenhouse gas emissions by fuel type for binary sustainability standards: Average or Marginal emissions? An example of fertilizer use and corn ethanol
(Discussion paper;3/17, Working paper, 2017-02-28)This study proposed a modelling framework which addresses various issues such as decreasing marginal yield of corn with respect to fertilizer use in biofuel production and the resulting greenhouse gas emissions. Particularly, ... -
How to Use One Instrument to Identify Two Elasticities
(Discussion paper;2/17, Working paper, 2017-02-27)We show that an insight from taxation theory allows identification of both the supply and demand elasticities with only one instrument. Ramsey (1928) and subsequent models of taxation assume that a tax levied on the demand ... -
Human capital, multiple income risk and social insurance
(Discussion paper, Working paper, 2008-09)We set up an OLG-model, where households both choose human capital investment and decide on investing their endogenous savings in a portfolio of riskless and risky assets, exposing them to (aggregate) wage and capital risks ... -
Hva vet vi om dem som skjuler inntekt og formue i skatteparadis?
(Journal article; Peer reviewed, 2013)I denne artikkelen presenteres resultater fra et prosjekt utført for SNF (Samfunns- og Næringslivsforskning) på oppdrag av Skattedirektoratet (SKD). Hensikten med prosjektet var å finne kjennetegn ved personlige skattytere ... -
Hvor viktig er rederiskatteordningen for å beholde rederiene i Norge?
(Master thesis, 2012)Temaet i denne utredningen er beskatning av rederier. I 1996 ble det for første gang innført særregler for rederibeskatning og regelverket har siden den gang vært gjenstand for flere revideringer. Stadig flere rederier ... -
Hvorfor kjøper bedrifter forsikring?
(Journal article; Peer reviewed, 2015)De fleste bedrifter bruker forsikring som en del av sin risikostyring. For mange praktikere er dette en selvfølge, men klassiske teoretiske verk innen finans predikerer det motsatte, nemlig at bedriftene bør overlate til ... -
Hvorfor samarbeide?
(Journal article; Peer reviewed, 2011)Mange bedrifter ser på samarbeid som en mulighet til å styrke sin egen konkurransekraft, få tilgang til nye markeder og innfri operasjonelle, samfunnsmessige og miljørelaterte krav og restriksjoner. Samtidig har hver enkelt ... -
A hybrid method based on linear programming and tabu search for routing of logging trucks
(Discussion paper, Working paper, 2007)In this paper, we consider an operational routing problem to decide the daily routes of logging trucks in forestry. The industrial problem is difficult and includes aspects such as pickup and delivery with split pickups, ... -
Hybrid Pricing in a Coupled European Power Market with More Wind Power
(Discussion paper;28/15, Working paper, 2015-10-28)In the European market, the promotion of wind power leads to more network congestion. Zonal pricing (market coupling), which does not take the physical characteristics of transmission into account, is the most commonly ... -
Immaterielle eiendelers rolle for skattemotivert overskuddsflytting : en case-studie av Coca-Cola
(Master thesis, 2017)Denne masterutredningen setter fokus på skattemotivert overskuddsflytting gjennom manipulasjon av internpriser i konserninterne transaksjoner. Tidligere forskning har gitt klare indikasjoner på at flernasjonale selskaper ... -
Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?
(Discussion paper;31/15, Working paper, 2015-11-18)Many subsidiaries can deduct interest payments on internal debt from their taxable income. By issuing internal debt from a tax haven, multinationals can shift income out of host countries through the interest rates they ... -
The impact of pecuniary costs on commuting flows
(Discussion paper, Working paper, 2010-05) -
The impact of variable renewables on the distribution of hourly electricity prices and their variability: A panel approach
(Discussion paper;4/22, Working paper, 2022-02-02)This paper investigates the impact of intermittent renewable generation on the distribution of electricity prices and their variability in Denmark and Germany. We exploit hourly data from 2015 to 2020 and employ a novel ... -
Implications of a nested stochastic/deterministic bio-economic model for a pelagic fishery
(Discussion paper, Working paper, 2001-03)Use is made of an economically optimal feedback rule to determine optimal levels of exploitation of a pelagic fish species. Data from the southern bluefin tuna fishery for the years 1960-1996 are utilized to apply this ... -
Incentive provision when contracting is costly
(Discussion paper, Working paper, 2010-08)We analyze optimal incentive contracts in a model where the probability of court enforcement is determined by the costs spent on contracting. We show that contract costs matter for incentive provision, both in static spot ... -
Incitements for transportation collaboration by cost allocation
(Journal article; Peer reviewed, 2018)In this paper, we focus on how cost allocation can be used as a means to create incentives for collaboration among companies, with the aim of reducing the total transportation cost. The collaboration is assumed to be ... -
Income Shifting under Losses
(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 ... -
Income tax evasion: the conundrum of compliance
(Master thesis, 2012)This thesis consists of two parts. Part I constitute a review on income tax evasion literature. The focus is particularly on the economic and non-economic factors that relates to individuals’ optimal tax reporting decision, ...