• How to Use One Instrument to Identify Two Elasticities 

      Gavrilova, Evelina; Zoutman, Floris T.; Hopland, Arnt O. (Discussion paper;2/17, Working paper, 2017-02-27)
      We show that an insight from taxation theory allows identification of both the supply and demand elasticities with only one instrument. Ramsey (1928) and subsequent models of taxation assume that a tax levied on the demand ...
    • Income Shifting under Losses 

      Hopland, Arnt O.; Lisowsky, Petro; Mardan, Mohammed; Schindler, Dirk (Discussion paper;21/15, Working paper, 2015-09-16)
      This paper examines the flexibility of multinational firms to use income-shifting strategies within a tax year to react to operating losses. We develop a theoretical model that considers how affiliate losses can be ...
    • Optimal maintenance scheduling of local public purpose buildings 

      Hopland, Arnt O.; Kvamsdal, Sturla Furunes (Discussion paper;36/14, Working paper, 2014-11)
      We formulate the maintenance scheduling decision as a dynamic optimization problem, subject to an accelerating decay. This approach offers a formal, yet intuitive, weighting of the trade-offs involved when deciding a ...