• The Economics of the Global Minimum Tax 

      Schjelderup, Guttorm; Stähler, Frank (Discussion paper;3/23, Working paper, 2023-03-14)
      This paper shows that the OECD inclusive framework of Pillar Two fails to implement the claimed 15% minimum corporate tax for subsidiaries of multinational corporations. The reason is that the Substance-based Income Exclusion ...
    • Investor State Dispute Settlement and Multinational Firm Behavior 

      Schjelderup, Guttorm; Stähler, Frank (Discussion paper;4/17, Working paper, 2017-03-30)
      Investor-state dispute settlements (ISDS) were supposed to become an integral part of multilateral trade and investment agreements although the partner countries of these deals do not suffer from substantial institutional ...
    • Investor-State Dispute Settlement and Multinational Firm Behavior 

      Schjelderup, Guttorm; Stähler, Frank (Discussion paper;9/20, Working paper, 2020-08-28)
      This paper shows that Investor-State Dispute Settlements (ISDS) makes multinational firms more aggressive by increasing cost-reducing investments with the aim to enlarge the potential compensation an ISDS provision may ...
    • Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy 

      Kind, Hans Jarle; Schjelderup, Guttorm; Stähler, Frank (Discussion paper;12/09, Working paper, 2009-11)
      Newspapers are considered to be important providers of information, culture and language, and are taxed at a reduced VAT rate in most countries. This paper shows that such a policy may a¤ect newspaper differentiation and ...
    • Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly 

      Kind, Hans Jarle; Schjelderup, Guttorm; Stähler, Frank (Discussion paper, Working paper, 2007-01)
      Newspapers are two-sided platforms that sell their product both to readers and advertisers. Media firms in general, and newspapers in particular, are considered important providers of information, culture and language in ...