• 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 ...
    • 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 ...
    • Team incentives in relational employment contracts 

      Kvaløy, Ola; Olsen, Trond E. (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 

      Kvaløy, Ola; Olsen, Trond E. (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 

      Kvaløy, Ola; Olsen, Trond E. (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 

      Kvamsdal, Sturla Furunes (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 

      Andersson, Jonas (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 

      Belik, Ivan; Jörnsten, Kurt (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 

      Belik, Ivan (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 ...