• 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 ...
    • Taxation and Multi-Sided Platforms: A Review 

      Kind, Hans Jarle; Schjelderup, Guttorm (Discussion paper;12/24, Working paper, 2024-12-20)
      Many of the largest and most influential industries in the global economy operate digitally as multi-sided platforms, catering to different groups who are connected through intergroup network effects. This paper provides ...
    • 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 ...