Nye registreringer

  • Optimal Taxation with Multiple Incomes and Types 

    Spiritus, Kevin; Lehmann, Etienne; Renes, Sander; Zoutman, Floris T. (Discussion paper;3/22, Working paper, 2022-01-24)
    We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple in comes and differ along many unobserved dimensions. We derive the necessary conditions for the government’s optimum using both a tax ...
  • Effects of Voluntary Audit on Accounting Quality in Small Private Firms 

    Aase, Øivind André Strand (Discussion paper;1/22, Working paper, 2022-01-10)
    Many countries have introduced thresholds for mandatory audits, but empirical evaluations on how deregulation of audit markets affect reporting quality are scarce. I analyze a Norwegian audit reform in 2011, that introduced ...
  • Size Management in Response to Mandatory Audit Rules 

    Aase, Øivind André Strand (Discussion paper;2/22, Working paper, 2022-01-10)
    Many countries have introduced thresholds for mandatory audits as a measure of reducing complexity and costs for private firms’ financial reporting. Firms around the size thresholds have incentives to size down in order ...
  • Optimal Risk Sharing in Society 

    Aase, Knut K. (Discussion paper;10/21, Working paper, 2021-12-30)
    We consider risk sharing among individuals in a one-period setting under uncertainty, that will result in payoffs to be shared among the members. We start with optimal risk sharing in an Arrow-Debreu economy, or equivalently, ...
  • The Structure of MMP-Elections 

    Stensholt, Eivind (Discussion paper;9/21, Working paper, 2021-12-15)
    In MMP-elections (Mixed Member Proportional representation), a QP-ballot contains a first-vote for party Q’s candidate in a single-seat constituency and a second-vote for a list of candidates from party P in one common ...
  • An age-structured model for the effect of interest rate changes on consumption 

    Kozlov, Roman (Discussion paper;8/21, Working paper, 2021-08-30)
    A model for the effect of an interest rate change on household consumption is developed. The approach is age-structured: households reconsider their consumption patterns at the moment of the interest rate change and the ...
  • Faithful accounting in MMP-elections 

    Stensholt, Eivind (Discussion paper;7/21, Working paper, 2021-07-14)
    In MMP-elections for legislatures, political parties compete for a voter’s support in two ways: for a first vote to the party’s candidate in a single-seat constituency and for a second vote to the party’s list of candidates. ...
  • Using machine learning to predict patent lawsuits 

    Juranek, Steffen; Otneim, Håkon (Discussion paper;6/21, Working paper, 2021-06-22)
    We use machine learning methods to predict which patents end up at court using the population of US patents granted between 2002 and 2005. We analyze the role of the different dimensions of an empirical analysis for the ...
  • Mixed Member Proportional with faithful accounting 

    Stensholt, Eivind (Discussion paper;5/21, Working paper, 2021-03-15)
    With present (2021) tally rules, the number of seats in the Bundestag is highly volatile. In 2017 it got 709 seats, 111 of them extra-ordinary. The rules may double the influence of a voter who splits the ballot, contrary ...
  • Size-based input price discrimination under endogenous inside options 

    Evensen, Charlotte B.; Foros, Øystein; Haugen, Atle; Kind, Hans Jarle (Discussion paper;4/21, Working paper, 2021-03-04)
    Individual retailers may choose to invest in a substitute to a dominant supplier’s products (inside option) as a way of improving its position towards the supplier. Given that a large retailer has stronger investment ...
  • Classroom experiments on technology licensing: Royalty stacking, cross-licensing and patent pools 

    Haugen, Atle; Juranek, Steffen (Discussion paper;3/21, Working paper, 2021-02-11)
    We present two classroom experiments on technology licensing. The first classroom experiment introduces the concept of royalty stacking. The students learn that non-cooperative pricing of royalties for complementary ...
  • Information about Fewer Audits Reduces Support for Economic Relief Programs 

    Haaland, Ingar; Olden, Andreas (Discussion paper;2/21, Working paper, 2021-02-05)
    Using a probability-based sample of the Norwegian population, we test whether an informational treatment about fewer audits by the Norwegian Tax Administration during the peak of the COVID-19 crisis affects support for an ...
  • The optimal spending rate versus the expected real return of a sovereign wealth fund 

    Aase, Knut K.; Bjerksund, Petter (Discussion paper;1/21, Working paper, 2021-02-04)
    We consider a sovereign wealth fund that invests broadly in the international financial markets. The influx to the fund has stopped. We adopt the life cycle model and demonstrate that the optimal spending rate from the ...
  • Fraud detection by a multinomial model: Separating honesty from unobserved fraud 

    Andersson, Jonas; Olden, Andreas; Rusina, Aija (Discussion paper;15/20, Working paper, 2020-12-31)
    In this paper we investigate the EM-estimator of the model by Caudill et al. (2005). The purpose of the model is to identify items, e.g. individuals or companies, that are wrongly classified as honest; an example of this ...
  • Coordinate to obfuscate? The role of prior announcements of recommended prices 

    Foros, Øystein; Nguyen-Ones, Mai (Discussion paper;14/20, Working paper, 2020-11-18)
    Firms may want to coordinate industry-wide price jumps that are predictable for rivals, however, unpredictable for consumers. We show how such coordination is carried out in Norwegian gasoline retailing. Overnight, the ...
  • Elements of economics of uncertainty and time with recursive utility 

    Aase, Knut K. (Discussion paper;13/20, Working paper, 2020-10-30)
    We address how recursive utility affects important results in the theory of economics of uncertainty and time, as compared to the standard model, where the focus is on dynamic models in discrete time. Several puzzles ...
  • Capital Regulations and the Management of Credit Commitments during Crisis Times 

    Pelzl, Paul; Valderrama, Maria Teresa (Discussion paper;12/20, Working paper, 2020-10-15)
    Drawdowns on credit commitments by firms reduce a bank’s capital buffer. Exploiting Austrian credit register data and the 2008-09 financial crisis as exogenous shock to bank health, we provide novel evidence that ...
  • Royalty Taxation under Profit Shifting and Competition for FDI 

    Juranek, Steffen; Schindler, Dirk; Schneider, Andrea (Discussion paper;11/20, Working paper, 2020-09-09)
    Multinational corporations increasingly use royalty payments for intellectual property rights to shift profits globally. This threatens not only the tax base of countries worldwide, it also affects the nature of competition ...
  • Mixed Member Proportional; equal influence and assembly size 

    Stensholt, Eivind (Discussion paper;10/20, Working paper, 2020-08-31)
    With the present (2020) tally rules, the number of seats in the Bundestag is highly volatile. In 2017 it got 709 seats, 111 of them extra-ordinary. The tally rules may double the influence of a voter who splits the vote; ...
  • 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 ...

Vis flere