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Tax Complexity as Price Discrimination
(Discussion paper;4/24, Working paper, 2024-02-05)Most tax systems around the world are highly complex. While several economists have studied the potential costs associated with tax complexity, few have explored if complexity can also have beneficial effects. In a novel ... -
A tax evasion experiment revisited
(Discussion paper;15/22, Working paper, 2022-12-30)In this paper the experimental data collected by Masclet, Montmarquette, and Viennot-Briot (2019a) is revisited in order to study some aspects of the drivers of the declaration rate, not studied in the authors’ article. ... -
Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
(Discussion paper;8/22, Working paper, 2022-02-22)The view that the transfer pricing problem vanishes under universal destination-based cash flow taxation (DBCFT) is based on how firms behave in perfectly competitive markets. We show that the neutralizing effect DBCFT has ... -
Tax-adjusted discount rates with investor taxes and risky debt
(Discussion paper, Working paper, 2005-10)This paper derives tax-adjusted discount rate formulas with Miles-Ezzell leverage policy, investor taxes, and risky debt in the context of a standard tax system. This expands on other formulas that are commonly used and ... -
Taxation and Multi-Sided Platforms: A Review
(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
(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 ... -
Taxes and Decision Rights in Multinationals
(Discussion paper, Working paper, 2007)We examine how a multinational’s choice to centralize or de-centralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices ... -
Taxing mobile capital and profits: The nordic welfare states
(Discussion paper;30/15, Working paper, 2015-10-30)This paper discusses trends in capital taxation and the role of the corporate tax rate in a welfare state. It provides a summary of the tax competition literature with special application to capital taxation in small ... -
Taxing Royalty Payments
(Discussion paper;16/16, Working paper, 2016-09-16)The digital economy is characterized by the use of intellectual property such as software, patents and trademarks. The pricing of such intangibles is widely used to shift profits to low-tax countries. We analyze the role ... -
Team incentives in relational employment contracts
(Discussion paper, Working paper, 2005-08)The paper analyzes conditions for implementing incentive schemes based on, respectively joint, relative and independent performance, in a relational contract between a principal and a team of two agents. A main result is ... -
Teams and Tournaments in Relational Contracts
(Discussion paper;13/13, Working paper, 2013-12)This paper analyses and compares optimal relational contracts be- tween a principal/firm and a set of agents when (a) only aggregate out- put can be observed, and (b) individual outputs can be observed. We show that the ... -
Teams in Relational Contracts
(Discussion paper;23/16, Working paper, 2016-12-16)We analyze relational contracting between a principal and a team of agents where only aggregate output is observable. We deduce optimal team incentive contracts under di¤erent set of assumptions, and show that the principal ... -
Technological change in renewable resource industries: an alternative
(Discussion paper;2012:14, Working paper, 2012-12)I set forth a generalized stochastic time trend approach, based upon the Kalman filter, as an alternative to the general index approach to measure technological change. Technology is treated as a latent variable in a ... -
Testing for Granger causality in the presence of measurement errors
(Discussion paper, Working paper, 2004-09)In this paper a potential problem with tests for Granger-causality is investigated. If one of the two variables under study, but not the other, is measured with error the consequence is that tests of forecastablity of the ... -
The Analysis of Leadership Formation in Networks Based on Shapley Value
(Discussion paper;02/15, Working paper, 2015-01-09)In the given research we analyse how an agent can move towards leadership in a socio-economic network. For the node’s (i.e., agent’s) importance measure we use the Shapley value (SV) concept from the area of cooperative ... -
The analysis of split graphs in social networks based on the K-Cardinality assignment problem
(Discussion paper;08/14, Working paper, 2014-02)In terms of social networks, split graphs correspond to the variety of interpersonal and intergroup relations. In this paper we analyse the interaction between the cliques (socially strong and trusty groups) and the ... -
The coauthorship network analysis of the BI Norwegian business school
(Discussion papers;31/14, Working paper, 2014-07)We construct the coauthorship network based on the scientific collaboration between the faculty members at the Norwegian Business School (BI) and based on their international academic publication experience. The network ... -
The coauthorship network analysis of the Norwegian school of economics
(Discussion papers;20/14, Working paper, 2014-05)We construct the coauthorship network based on the scientific collaboration between the faculty members at the Norwegian School of Economics (NHH) and based on their international academic publication experience. The ... -
The comparative analysis of the NHH and BI networks
(Discussion paper;34/14, Working paper, 2014-09)Based on the co-authorship networks of the Norwegian School of Economics (NHH) and the BI Norwegian Business School we present a comparative analysis in terms of structures, collaborations and publications. The networks’ ... -
The decision to scrap a wind turbine : opportunity cost, timing and policy
(Discussion paper;2011:17, Working paper, 2011-09)This paper attempts to empirically identify the key factors involved in the decision to scrap a wind turbine using data from Denmark. The importance of the opportunity cost of operating an older wind turbine is shown to ...