Now showing items 21-28 of 28

    • 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 ...
    • Taxes and Decision Rights in Multinationals 

      Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (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 

      Schjelderup, Guttorm (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 

      Juranek, Steffen; Schindler, Dirk; Schjelderup, Guttorm (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 ...
    • The Effect of Tax Havens on Host Country Welfare 

      Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm (Discussion paper;19/15, Working paper, 2015-04-24)
      Multinational corporations can shift income into low-tax countries through transfer pricing and debt financing. While most developed countries use thin capitalization rules to limit the extent to which a subsidiary can ...
    • The Tax Sensitivity of Debt in Multinationals: A Review 

      Schjelderup, Guttorm (Discussion paper;29/15, Working paper, 2015-10-30)
      The OECD in its BEPS action plan 4 addresses tax base erosion by profit shifting through the use of tax deductible interest payments. Their main concern is interest deductions between outbound and inbound investment by ...
    • Transfer pricing and debt shifting in multinationals 

      Schindler, Dirk; Schjelderup, Guttorm (Discussion papers;22/14, Working paper, 2014-05)
      There is a growing concern that governments lose substantial corporate tax revenue due to transfer pricing and debt shifting strategies. Existing literature studies debt shifting and transfer pricing separately. In ...
    • The welfare effects of tax competition reconsidered : politicians and political institutions 

      Janeba, Eckhard; Schjelderup, Guttorm (Discussion paper, Working paper, 2008-10)
      The views on the welfare effects of tax competition differ widely. Some see the fiscal externalities as the cause for underprovision of public goods, while others see tax competition as means to reduce government inefficiencies. ...