Browsing Department of Business and Management Science by Author "Schjelderup, Guttorm"
Now showing items 21-40 of 45
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Land-for-land rapportering i Norge : casestudier av land-for-land rapportene til Norsk Hydro, DNO og Statoil
Weum, Inger Johanne; Mohagen, Helene (Master thesis, 2015)Forskrift om land-for-land rapportering ble nylig innført i Norge med virkning fra 1.januar 2014. Land-for-land rapportering innebærer at flernasjonale selskaper skal rapportere utvalgte nøkkeltall i de landene de har ... -
Media firm strategy and advertising taxes
Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, Guttorm (Discussion paper, Working paper, 2011-02) -
Multinationals, minority ownership and tax-efficient financing structures
Schindler, Dirk; Schjelderup, Guttorm (Discussion paper, Working paper, 2008-10)We model how multinationals structure their borrowing and lending transactions and find that affiliates in high-tax countries have higher internal and overall debt ratios and lower rental rates of physical capital than ... -
Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy
Kind, Hans Jarle; Schjelderup, Guttorm; Stähler, Frank (Discussion paper;12/09, Working paper, 2009-11)Newspapers are considered to be important providers of information, culture and language, and are taxed at a reduced VAT rate in most countries. This paper shows that such a policy may a¤ect newspaper differentiation and ... -
Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly
Kind, Hans Jarle; Schjelderup, Guttorm; Stähler, Frank (Discussion paper, Working paper, 2007-01)Newspapers are two-sided platforms that sell their product both to readers and advertisers. Media firms in general, and newspapers in particular, are considered important providers of information, culture and language in ... -
On revenue and welfare dominance of ad valorem taxes in two-sided markets
Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, Guttorm (Discussion paper, Working paper, 2009-09)A benchmark result in public economics is that it is possible to increase both tax revenue and welfare by making a monopoly subject to ad valorem taxes rather than unit taxes. We show that such revenue and welfare ... -
Playing Easy or Playing Hard to Get: When and How to Attract FDI
Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm (Discussion paper;7/20, Working paper, 2020-06-30)We study the link between a country’s institutional quality in tax collection and its optimal corporate tax policies in a model of heterogeneous multinationals that can shift income using both debt and transfer prices. ... -
Profit-shifting in two-sided markets
Schindler, Dirk; Schjelderup, Guttorm (Discussion paper, Working paper, 2009-04) -
Redistributive taxation, multinational enterprises, and economic integration
Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (Discussion paper, Working paper, 2008-03)Increased activity of multinational firms exposes national corporate tax bases to cross-country profit shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic ... -
Rentebegrensningsregelen: en analyse av hvordan IKEA og Statkraft berøres av regelen
Solem, Anne Cathrine; Stemsrud, Olaug Risting (Master thesis, 2015)I de senere år har norske medier og myndigheter økt fokuset på multinasjonale selskapers skatteplanlegging. Multinasjonale selskap kan redusere sin skattebelastning ved å flytte overskudd fra land med høy skattesats til ... -
Secrecy Jurisdictions
Schjelderup, Guttorm (Discussion paper;12/15, Working paper, 2015-03-10)This paper surveys tax haven legislation and links the literature on tax havens to the literature on asymmetric information. I argue that the core aim of tax haven legislation is to create private information (secrecy) ... -
Skatte- og konkurransemessige utfordringer i delingsøkonomien : en studie av Airbnb
Monsen, Jørgen Tvedt; Gundersen, Preben Holme (Master thesis, 2017)Delingsøkonomien har vært gjenstand for bemerkelsesverdig vekst i nyere tid. Delingskonseptet omfatter en rekke økonomiske aktiviteter som via en plattform tilrettelegger for effektiv kommunikasjon mellom tilbydere og ... -
Skattenivået til Norges rikeste : en analyse av skattebyrden i 2014 og formuesskattens regelendringer mellom 2006 og 2014
Lieng, Eirik; Sveen, Pål Bilit (Master thesis, 2016-09-02)I denne oppgaven belyser vi skattenivået til Norges 400 rikeste familier. Vi gjør dette ved å ta utgangspunkt i Kapitals liste over Norges 400 rikeste personer og deres formue. Kapital bygger sin liste på styring og ... -
Skatteutfordringer ved digitale betalingstjenester : en casestudie av PayPal
Kvamme, Madeleine Mjåtveit; Sandvik, Siv Matre (Master thesis, 2017)Den digitale økonomien har ført til en fremvekst av nye betalingsaktører. Aktørene leverer innovative løsninger som forenkler betalingsprosesser på tvers av landegrenser. Fremveksten av innovative betalingsløsninger har ... -
Skjult eierskap på Oslo Børs: En analyse av omfanget av anonyme investorer
Garsjø, Martin; Seglem, Per Henrik (Master thesis, 2016)Denne masterutredningen gjør rede for skjult eierskap på Oslo Børs. Skjult eierskap er et problem med konsekvenser for investorer, selskaper og samfunnet. Vi ser både på bruken av forvalterkonti og hvilke land som er ... -
Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
Gresik, Thomas A.; Schjelderup, Guttorm (Discussion paper;8/22, Working paper, 2022-02-22)The view that the transfer pricing problem vanishes under universal destination-based cash flow taxation (DBCFT) is based on how firms behave in perfectly competitive markets. We show that the neutralizing effect DBCFT has ... -
Taxation in Two-Sided Markets
Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, Guttorm (Discussion paper, Working paper, 2007-01)Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known textbook ... -
Taxes and Decision Rights in Multinationals
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (Discussion paper, Working paper, 2007)We examine how a multinational’s choice to centralize or de-centralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices ... -
Taxing mobile capital and profits: The nordic welfare states
Schjelderup, Guttorm (Discussion paper;30/15, Working paper, 2015-10-30)This paper discusses trends in capital taxation and the role of the corporate tax rate in a welfare state. It provides a summary of the tax competition literature with special application to capital taxation in small ... -
Taxing Royalty Payments
Juranek, Steffen; Schindler, Dirk; Schjelderup, Guttorm (Discussion paper;16/16, Working paper, 2016-09-16)The digital economy is characterized by the use of intellectual property such as software, patents and trademarks. The pricing of such intangibles is widely used to shift profits to low-tax countries. We analyze the role ...