• Strategic regulation of a multi-national banking industry 

      Dalen, Dag Morten; Olsen, Trond E. (Discussion paper, Working paper, 2002-12)
      This paper focuses on the consequences of cross-border banking and entry of multi-national bank (MNB) subsidiaries for banking supervision and regulation. When a MNB expands internationally with subsidiaries, the MNB ...
    • Strategic tax competition : implications of national ownership 

      Olsen, Trond E.; Osmundsen, Petter (Discussion paper, Working paper, 1999-11)
      Two jurisdictions compete to capture the rents of a large multinational enterprise (MNE) which invests locally and which is partly owned by local investors. The MNE contributes to local welfare by tax payments and dividends, ...
    • Strategic Technology Switching under Risk Aversion and Uncertainty 

      Sendstad, Lars Hegnes; Chronopoulos, Michail (Discussion paper;10/17, Working paper, 2017-09-12)
      Sequential investment opportunities or the presence of a rival typically hasten investment under risk neutrality. By contrast, greater price uncertainty or risk aversion increase the incentive to postpone investment in the ...
    • Structural breaks in point processes: with an application to reporting delays for trades on the New York stock exchange 

      Andersson, Jonas; Moberg, Jan-Magnus (Discussion paper, Working paper, 2007)
      In this paper some methods to determine the reporting delays for trades on the New York stock exchange are proposed and compared. The most successful method is based on a simple model of the quote revision process and a ...
    • 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 ...
    • A Subgame Perfect Approach to a Multi-Period Stackelberg Game with Dynamic, Price-Dependent, Distributional-Robust Demand 

      Fakhrabadi, Mahnaz; Sandal, Leif K. (Discussion paper;4/23, Working paper, 2023-03-22)
      This paper investigates a multi-periodic channel optimization facing uncertain, price dependent, and dynamic demand. The picture of the market uncertainty is incomplete, and only the price and time-dependent mean and ...
    • Sulphur Abatement Globally in Maritime Shipping 

      Lindstad, Elizabeth; Rehn, Carl Fredrik; Eskeland, Gunnar S. (Discussion paper;8/17, Working paper, 2017-06-29)
      In 2016, the International Maritime Organization (IMO) decided on global regulations to reduce sulphur emissions to air from maritime shipping starting 2020. The regulation implies that ships can continue to use residual ...
    • Sun and lemons : getting over information asymmetries in the California Solar Market 

      Mauritzen, Johannes (Discussion paper;35/14, Working paper, 2014-09)
      Using detailed data of approximately 125,000 solar photovoltaic systems installed in California between 2007 and 2014 I argue that the adoption of solar panels from Chinese manufacturers and the in- troduction of a ...
    • Sunspot equilibria and the transfer paradox 

      Hens, Thorsten; Pilgrim, Beate (Discussion paper, Working paper, 2004-04)
      We show that for international economies with two countries, in which agents have additively separable utility functions, the existence of sunspot equilibria is equivalent to the occurrence of the transfer paradox. This ...
    • Supply Chain Optimization in Pulp Distribution using a Rolling Horizon Solution Approach 

      Bredström, David; Rönnqvist, Mikael (Discussion paper, Working paper, 2006)
      In this paper we consider a combined supply chain and ship routing problem for a large pulp producer in Scandinavia. The problem concerns the distribution of pulp to customers, with route scheduling of ships as a central ...
    • Supply chain planning of harvest operations and transportation after the storm Gudrun 

      Broman, Håkan; Frisk, Mikael; Rönnqvist, Mikael (Discussion paper, Working paper, 2006)
      The storm Gudrun hit southern Sweden in January 2005 and approximately 70 million cubic meters of forest was wind felled. The existing logistic planning at forest companies in the damaged area had to be changed over night. ...
    • A survey and analysis of outsourcing in East China 

      Fan, Tijun; Sandal, Leif Kristoffer; Kong, Jiehong; Li, Dandan (Discussion paper, Working paper, 2009-05)
      The aim of this study is to investigate whether outsourcing activities in east china are associated with a theoretical framework derived from the literature. By the methodology of Statistics Package for the Social Science ...
    • Systematic Analysis of the Evolution of Electricity and Carbon Markets under Deep Decarbonisation 

      Blyth, William; Bunn, Derek; Chronopoulos, Michail; Munoz, Jose (Discussion paper;39/14, Working paper, 2014-12)
      The decarbonisation of electricity generation presents policy-makers in many countries with the delicate task of balancing initiatives for technological change whilst maintaining a commitment to market liberalisation. ...
    • Tax Complexity as Price Discrimination 

      Agersnap, Ole; Bjørkheim, Julie Brun (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 

      Andersson, Jonas (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 

      Gresik, Thomas A.; Schjelderup, Guttorm (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 

      Cooper, Ian A.; Nyborg, Kjell G. (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 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 ...