Browsing Discussion papers (FOR) by Subject "tax competition"

Now showing items 1-4 of 4

    • Common agency with outside options : the case of international taxation of an MNE 

      Olsen, Trond E.; Osmundsen, Petter (Discussion paper, Working paper, 1999)

    • International competition for R&D investments 

      Olsen, Trond E.; Osmundsen, Petter (Discussion paper, Working paper, 2000-02)
      Two jurisdictions compete to attract shares of the R&D investment budget of a large multinational enterprise, whose investments potentially confer positive spillovers on national firms. The firm contributes to local welfare ...

    • Multinationals, tax competition and outside options 

      Olsen, Trond E.; Osmundsen, Petter (Discussion paper, Working paper, 2010-09)
      We analyse tax competition when a multinational firm has invested in two countries but also has an outside option, e.g., towards a third country. An interesting finding is that more attractive outside options for firms may ...

    • 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, ...