Nye registreringer

  • 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 ...
  • Labor Market Effects of COVID-19 in Sweden and its Neighbors: Evidence from Novel Administrative Data 

    Juranek, Steffen; Paetzold, Jörg; Winner, Hannes; Zoutman, Floris T. (Discussion paper;8/20, Working paper, 2020-07-24)
    This paper studies the labor market effects of non-pharmaceutical interventions (NPIs) to combat the COVID-19 pandemic. We focus on the Nordic countries which showed one of the highest variations in NPIs despite having ...
  • 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. ...
  • Contingent Claims Evaluation when the Convenience Yield is Stochastic: Analytical Results 

    Bjerksund, Petter (Discussion paper;1/91, Working paper, 1991-02)
    This paper considers contingent claims on a commodity when both the spot price and the convenience yield are generated by diffusion processes. By adopting the Gibson and Schwartz (1990) assumptions on the economy, we derive ...
  • Anomalies of Instant Runoff Voting 

    Stensholt, Eivind (Discussion paper;6/20, Working paper, 2020-06-23)
    Struggles over the single-seat preferential election method IRV (Instant Runoff Voting) go on in public arenas and scientific journals, with focus on two “anomalies”. “Monotonicity failures” are preference distributions ...
  • Sampling risk evaluations in a tax fraud case: Some modelling issues 

    Lillestøl, Jostein (Discussion paper;5/20, Working paper, 2020-05-13)
    This work is a follow-up to Lillestøl (2019). The context is the use of sample data to support claims of tax fraud at eateries, where the possibilities of embezzlement are overreporting of take-away sales and underreporting ...
  • Software vulnerabilities and bug bounty programs 

    Bienz, Carsten; Juranek, Steffen (Discussion paper;4/20, Working paper, 2020-05-12)
    Many software developers employ bug bounty programs that award a prize for the detection of bugs in their software. We analyze, in a model with asymmetric information, under which conditions a bug bounty program is beneficial ...
  • Balanced scorecards: a relational contract approach 

    Kvaløy, Ola; Olsen, Trond E. (Discussion paper;3/20, Working paper, 2020-05-08)
    Reward systems based on balanced scorecards typically connect pay to an index, i.e. a weighted sum of multiple performance measures. However, there is no formal incentive model that actually describe this kind of index ...
  • The Effect of Social Distancing Measures on Intensive Care Occupancy: Evidence on COVID-19 in Scandinavia 

    Juranek, Steffen; Zoutman, Floris T. (Discussion paper;2/20, Working paper, 2020-04-29)
    Understanding the effectiveness of social distancing on the spread of COVID-19 is crucial to justify economically costly social distancing measures. We present a case study focusing on the three Scandinavian countries. ...
  • The Triple Difference Estimator 

    Olden, Andreas; Møen, Jarle (Discussion paper;1/20, Working paper, 2020-04-22)
    Triple difference has become a widely used estimator in empirical work. A close reading of articles in top economics journals reveals that the use of the estimator to a large extent rests on intuition. The identifying ...
  • 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 ...
  • Cooperation of customers in traveling salesman problems with profits 

    Osicka, Ondrej; Guajardo, Mario; Jörnsten, Kurt (Discussion paper;17/19, Working paper, 2019-11-22)
    The traveling salesman problem and its variants are among the most studied problems in the literature on transportation and logistics. In one of these variants known as the profitable tour problem [2], a profit-maximizing ...
  • MMP-elections and the assembly size 

    Stensholt, Eivind (Discussion paper;15/19, Working paper, 2019-10-30)
    MMP (Mixed Member Proportional) elections for legislatures have ballots with one vote in a local single seat tally and one vote for a party list in a multi-seat tally. In Germany, the multi-seat tally occasionally violated ...
  • On the economic geography of dual distribution - The case of McDonald’s in Germany 

    Freiwald, Nisa E.; Juranek, Steffen; Walz, Uwe (Discussion paper;14/19, Working paper, 2019-10-29)
    We analyze the allocation of ownership in a franchise system by focusing on location-specific characteristics of the outlets. This study uses a comprehensive data set on McDonald’s restaurants in Germany to investigate the ...
  • Analyzing learning effects in the newsvendor model by probabilistic methods 

    Andersson, Jonas; Jörnsten, Kurt; Lillestøl, Jostein; Ubøe, Jan (Discussion paper;13/19, Working paper, 2019-10-11)
    In this paper, we use probabilistic methods to analyze learning effects in a behavioral experiment on the newsvendor model. We argue why we should believe that suggested orders follow a multinomial logit distribution, and ...
  • Profit shifting and the effect of stricter transfer pricing regulation on tax revenue 

    Bakke, Julia Tropina; Hopland, Arnt Ove; Møen, Jarle (Discussion paper;11/19, Working paper, 2019-10-03)
    Using a 20-year-long, population-wide panel with detailed firm and group level data from Norway, we study the profitability change in companies that shift from being domestic to being multinational as well as companies ...
  • The impact of international tax information exchange agreements on the use of tax amnesty: evidence from Norway 

    Andersson, Jonas; Schroyen, Fred; Torsvik, Gaute (Discussion paper;12/19, Working paper, 2019-10-04)
    In this paper we develop a model for tax amnesty applications in a multi-period setting. One key insight from the model is that applying for amnesty becomes more attractive at the moment when stricter enforcement is ...

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