Browsing Department of Business and Management Science by Subject "financial economics"
Now showing items 1-11 of 11
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A study of tax minimization strategies in multinational companies : with focus on The Coca-Cola company and IKEA
(Master thesis, 2014)In this thesis we study how multinational companies are using various strategies in order to minimize their total tax burden. We use theory and relevant literature to describe some of the strategies available, and we ... -
Do thin-capitalization rules affect capital structure decisons? : evidence from Norwegian multinationals.
(Master thesis, 2015)This thesis studies the effects of thin-capitalization rules on the level and the tax rate sensitivity of internal and total debt in foreign affiliates of Norwegian multinationals. In response to multinationals’ enhanced ... -
Essays in Financial Economics
(Doctoral thesis, 2011-09)This dissertation attempts to contribute in two different fields: corporate finance and time-series econometrics. At the beginning of my PhD I started to work in the field of corporate finance and the third essay of this ... -
Estimating the effect of corporate income tax reductions : a comparative case study on the capital structure of financial corporations
(Master thesis, 2016-09-05)This thesis aims to investigate the effects of a corporate income tax rate change on financial corporations’ capital structure. We perform two case studies on financial corporations located in Austria and the Netherlands ... -
Money moves : Tax planning in multinational companies : a case of Microsoft
(Master thesis, 2015)This thesis presents tax minimisation strategies, how multinational companies use them and what regulations and actions that international policymakers and national governments use to tackle aggressive tax planning. ... -
Tax planning in Norwegian private equity-backed companies : do Norwegian PE-backed companies engage in tax planning activities to a larger extent than their peers, and do PE-firms operating in Norway actively look for target companies that hold a potential for tax optimization?
(Master thesis, 2015)We investigate whether Norwegian PE-backed companies engage in tax planning activities to a larger extent than their peers, and if PE-firms operating in Norway actively look for targets that hold a potential for tax ... -
The eff ect of introducing voluntary audit on accounting quality and firm behaviour : an empirical study of small Norwegian firms
(Master thesis, 2015)Auditors play an important role by ensuring that the rm's external stakeholders base their decisions on information subject to adequate controls. In this study, we explore the e ffects the option of voluntary audit has ... -
The European financial transaction tax : a stabilizing force or a one-dimensional solution to the problem of excessive risk taking?
(Master thesis, 2012)In the wake of the financial crisis, the movement advocating for a financial transaction tax gained considerable support, culminating in the presentation of a proposal for such a tax by the European Commission on September ... -
The Norwegian petroleum tax act : is the Norwegian petroleum tax act neutral to investment decisions and treatment of companies with respect to tax position?
(Master thesis, 2012)This thesis evaluates the neutrality of the Norwegian Petroleum Tax Act (PTA) in light of theories on neutral taxation by Boadway & Bruce (1984), Fane (1987) and Sandmo (1989). More specific, we investigate if there is ... -
The petroleum tax act and investment distortions : did the norwegian petroleum tax system become more or less distorted after the reduction of uplift in 2013?
(Master thesis, 2017)In light of Sandmo’s (1989) definition of neutrality, the objective of the thesis is to measure investment distortions in the Petroleum Tax Act (PTA) before and after the reduction of investment uplift in May 2013. The ... -
Trade in regulatory decisions : a study of market regulation and corruption in OECD countries
(Master thesis, 2016)Corruption and its harmful consequences is often described as a developing country problem, but there are reasons to believe that corruption risk is present in developed countries as well. This thesis aims to study the ...