Blar i Department of Business and Management Science på forfatter "Schjelderup, Guttorm"
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Abusive transfer pricing and economic activity
Nielsen, Søren Bo; Schindler, Dirk; Schjelderup, Guttorm (Discussion papers;21/14, Working paper, 2014-05)This paper investigates how concealment costs of transfer pricing and the prob- ability of detection affect transfer pricing and firm behavior. We find that transfer pricing in intermediate production factors does not ... -
Advertising and Newspaper Differentiation: On the Role of Readers’ Advertising Taste
Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, Guttorm (Discussion paper, Working paper, 2007-01)Newspapers have an incentive to moderate their profile in order to gain a larger readership and thus higher advertising revenue. We show that this incentive is weakened both if readers are ad-haters and if they are ad-lovers. -
Allokering av forvaltningskapital i norske sparebanker : en analyse av hvordan kapitalreguleringer og skatt på rentemarginen påvirker bankenes allokering av forvaltningskapital mellom person- og bedriftsmarkedet
Løkås, Yngve Øye; Stensland, Morten (Master thesis, 2015)I denne utredningen viser vi hvordan kapitalreguleringer påvirker norske sparebankers fordeling av forvaltningskapital mellom utlån til person- og bedriftsmarkedet. I tillegg studerer vi hvordan en foreslått skatt på ... -
Bitcoin: En analyse av Bitcoins implikasjoner og hvordan norske skattemyndigheter utfordres
Standal, Lene; Hageløkken, Julie H. (Master thesis, 2017)Bitcoin er en virtuell og desentralisert valuta som for første gang muliggjør betalinger direkte fra person til person, uten at betalingen må verifiseres av noen sentral, finansiell institusjon. Siden Bitcoin ble introdusert ... -
Capital structure and international debt shifting: a comment
Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm (Discussion paper, Working paper, 2008-08)In a recent article, Huizinga, Laeven and Nicodème (2008) present a novel model that motivates an extensive empirical analysis of international debt shifting. We point out that the model fails to account for internal ... -
Capital Taxation and Imperfect Competition: ACE vs. CBIT
Brekke, Kurt; Pires, Armando José Garcia; Schindler, Dirk; Schjelderup, Guttorm (Discussion paper;37/14, Working paper, 2014-11)This paper studies the market and welfare effects of two main tax reforms – the Corporate Business Income Tax (CBIT) and the Allowance for Corporate Equity tax (ACE). Using an imperfect-competition model for a small open ... -
Does a Wealth Tax Discriminate against Domestic Investors?
Bjerksund, Petter; Schjelderup, Guttorm (Discussion paper;16/19, Working paper, 2019-11-21)This paper studies the impact of a capital-income tax and a wealth tax on investor behavior in an efficient capital market under various assumptions regarding uncertainty and time horizons. We show that investors who face ... -
The Economics of the Global Minimum Tax
Schjelderup, Guttorm; Stähler, Frank (Discussion paper;3/23, Working paper, 2023-03-14)This paper shows that the OECD inclusive framework of Pillar Two fails to implement the claimed 15% minimum corporate tax for subsidiaries of multinational corporations. The reason is that the Substance-based Income Exclusion ... -
Effektene av CCCTB for Googles beskatning i Norge og EU : en simulering av EUs våpen mot skatteplanlegging
Grimstad, Mattis Weien; Bråten, Torkil Moe (Master thesis, 2016)Aggressiv skatteplanlegging er et internasjonalt problem, som har økt i omfang som følge av en økt globalisering. Flernasjonale selskaper opererer under flere forskjellige skattelovgivninger. Dette gir muligheter for å ... -
Efficiency enhancing taxation in two-sided markets
Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, Guttorm (Discussion paper, Working paper, 2008-01)This paper examines the efficient provision of goods in two-sided markets and characterizes optimal specific and ad-valorem taxes. We show that (i) a monopoly may have too high output compared to the social optimum; (ii) ... -
The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard; Schjelderup, Guttorm (Discussion paper;6/22, Working paper, 2022-02-07)The OECD’s proposal for a global minimum tax (GMT) of 15% aims for a reversal of a decline of corporate tax rates. We study the revenue effects of the GMT by focusing on strategic tax setting effects. The direct effect ... -
Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior
Schindler, Dirk; Schjelderup, Guttorm (Discussion paper, Working paper, 2007-01)We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may ... -
Hva vet vi om dem som skjuler inntekt og formue i skatteparadis?
Andersson, Jonas; Lillestøl, Jostein; Støve, Bård; Schjelderup, Guttorm (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 ... -
Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?
Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm (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 ... -
Internasjonal skatteplanlegging – er åpenhet en utopi?
Anker-Sørensen, Linn; Schjelderup, Guttorm (Peer reviewed; Journal article, 2018)Skatteparadis, aggressiv skatteplanlegging og rettslige hybrider er komplekse fenomener som blant annet brukes av multinasjonale selskaper for å unndra og minimere skatt. Disse selskapenes komplekse selskapsstrukturer og ... -
International Debt Shifting: The Value Maximizing Mix of Internal and External Debt
Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; Bakke, Julia Tropina (Discussion paper;1/19, Working paper, 2019-03-29)We study the capital structure of multinationals and expand previous theory by incorporating international debt tax shield effects from both internal and external capital markets. We show that: (i) multinationals' firm ... -
Introduksjonen av en norsk regel mot tynn kapitalisering : en empirisk analyse av norske selskapers tilpasning til rentebegrensningsregelen
Skjæveland, Beate; Viung, Emilie Johnsen (Master thesis, 2016)Forskning viser at flernasjonale selskaper innretter sin kapitalstruktur etter skatteratene i landene de opererer i. Ved å strategisk allokere gjeld mellom enhetene i konsernet og utnytte internasjonale skattesatsforskjeller, ... -
Investor State Dispute Settlement and Multinational Firm Behavior
Schjelderup, Guttorm; Stähler, Frank (Discussion paper;4/17, Working paper, 2017-03-30)Investor-state dispute settlements (ISDS) were supposed to become an integral part of multilateral trade and investment agreements although the partner countries of these deals do not suffer from substantial institutional ... -
Investor-State Dispute Settlement and Multinational Firm Behavior
Schjelderup, Guttorm; Stähler, Frank (Discussion paper;9/20, Working paper, 2020-08-28)This paper shows that Investor-State Dispute Settlements (ISDS) makes multinational firms more aggressive by increasing cost-reducing investments with the aim to enlarge the potential compensation an ISDS provision may ... -
Konkurranse i det norske annonsemarkedet : når ulike skattevilkår skaper konkurranseskjevhet : en case-studie av Facebook og Schibsted
Kofstad, Nina Thürmer; Mathiesen, Amanda Haver (Master thesis, 2016)Den digitale økonomiens fremtreden har bidratt til stor mobilitet og fleksibilitet i den globale økonomien (Berg-Rolnes, 2016). Dette gir økte muligheter for flernasjonale selskaper til å konkurrere på andre skattevilkår ...