• Advertising and newspaper differentiation : on the role of readers’ advertising taste 

      Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, Guttorm (Working paper, Working paper, 2006-12)
      Newspapers have an incentive to moderate their profile in order to gain a larger readership and thus higher advertising revenue. We show that this incentive is weakened both if readers are ad-haters and if they are ad-lovers.
    • Commodity taxation and international trade in imperfect markets 

      Haufler, Andreas; Schjelderup, Guttorm; Stähler, Frank (Report, Research report, 2000-12)
      This paper studies non-cooperative commodity taxation in a trade model with imperfect competition and trade costs. Nationally optimal tax policy simultaneously tries to correct the domestic distortion from imperfect ...
    • Competing for foreign direct investments : a real options approach 

      Panteghini, Paolo M.; Schjelderup, Guttorm (Report, Research report, 2003-10)
      This paper uses the Bad News Principle to study how the ability of multinationals to shift profits by transfer pricing affects both the timing of foreign direct investment decisions and government tax policy. A main finding ...
    • Corporate tax systems, multinational enterprises and economic integration 

      Kind, Hans Jarle; Midelfart, Karen Helene; Schjelderup, Guttorm (Working paper, Working paper, 2001-02)
      This paper addresses the outcome of international tax competition in the presence of multinationals that use transfer pricing for strategic purposes as well as to reduce their tax burden. We examine how economic integration ...
    • Do advertisers or viewers decide TV channels’ programming choice? 

      Foros, Øystein; Kind, Hans Jarle; Schjelderup, Guttorm (2010:43, Working paper, 2010-11)
      Ad-financed TV channels are two-sided platforms where media houses provide communication from advertisers to viewers. Most media houses air several channels, some of which are particularly valuable to advertisers. At first ...
    • Economic integration and the relationship between profit and wage taxes 

      Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (Working paper, Working paper, 2008-08)
      This paper analyzes the development of the ratio of corporate taxes to wage taxes using a simple political economy model with workers and capitalists that own internationally mobile and immobile firms. Among other results, ...
    • Efficiency enhancing taxation in two-sided markets 

      Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, Guttorm (Working paper, Working paper, 2008-01)
      This paper examines the efficient provision of goods in two-sided markets and characterizes optimal specific and ad-valorem taxes. We show that (i) a monopoly may have too tight output compared to the social optimum; (ii) ...
    • Form og substans : flernasjonale selskaper og skatteplanlegging 

      Schjelderup, Guttorm (Working paper;05/14, Working paper, 2014-03)
      Denne artikkelen viser hvordan flernasjonale selskaper reduserer sin skattebelastning gjennom internpriser, tynn kapitalisering og bruk av gjennomstrømsløsninger og holdingselskaper i skatteparadis. Artikkelen stiller ...
    • Harmonization of corporate tax systems and its effect on collusive behavior 

      Schindler, Dirk; Schjelderup, Guttorm (Working paper, Working paper, 2006-10)
      We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may ...
    • Mergers and acquisitions : the way out? 

      Schjelderup, Guttorm (Working Paper, Working paper, 2001-12)
    • Newspapers and advertising : the effects of ad-valorem taxation under duopoly 

      Kind, Hans Jarle; Schjelderup, Guttorm; Stähler, Frank (Working paper, Working paper, 2006-12)
      Newspapers are two-sided platforms that sell their product both to readers and to advertisers. Media firms in general, and newspapers in particular, are considered important providers of information, culture and language ...
    • On revenue and welfare dominance of ad valorem taxes in two-sided markets 

      Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, Guttorm (Working paper, Working paper, 2008-04)
      A benchmark result in public economics is that it is possible to increase both tax revenue and welfare by making a monopoly subject to ad valorem taxes rather than unit taxes. We show that such revenue and welfare dominance ...
    • Redistributive taxation, multinational enterprises and economic integration 

      Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (Working paper, Working paper, 2008-03)
      Increased activity of multinational firms exposes national corporate tax bases to cross-country profit-shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic ...
    • Sekretessejurisdiksjoner, korrupsjon og økonomisk kriminalitet 

      Schjelderup, Guttorm (;2011:33, Working paper, 2012-11)
      Skatteparadisene har lovstrukturer som er spesialdesignet for å tilsløre informasjon om aktiviteter og eierforhold som utelukkende berører andre stater. Dette er ikke utøvelse av selvråderett, men inngripen i andre staters ...
    • Should utility-reducing media advertising be taxed? 

      Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, Guttorm (Working paper, Working paper, 2009-03)
      Empirical evidence suggests that people dislike ads in media products like TV programs. In such situations standard economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. ...
    • Statens budsjetteringsrutiner : bør man skille mellom konsum og investering i budsjettprosessen? 

      Nordås, Hildegunn Kyvik; Schjelderup, Guttorm (Rapport, Research report, 2005-05)
      Dagens føringsprinsipp i statens budsjett og regnskap innebærer at inntekter og utgifter føres i samme år som de innbetales og utbetales (kontantprinsippet), mens føringsprinsippet i privat sektor krever at inntekter og ...
    • Symmetric tax competition under formula apportionment 

      Eggert, Wolfgang; Schjelderup, Guttorm (Report, Research report, 2002-11)
      This paper compares property taxation to a corporate income tax based on formula apportionment in a model where identical countries compete to attract capital. We find that if countries can pair a residence-based capital ...
    • Synspunkter på den økonomiske politikken i lys av nasjonalbudsjettet for 2003 

      Klovland, Jan Tore; Schjelderup, Guttorm; Thøgersen, Øystein (Rapport, Research report, 2002-10)
      Fremleggelsen av forslaget til statsbudsjett for 2003 og regjeringens drøfting av norsk økonomi og økonomisk politikk i det tilhørende nasjonalbudsjettet (Stortingsmelding nr. 1, 2002-2003) utgjør en god anledning til å ...
    • Synspunkter på den økonomiske politikken i lys av statsbudsjettet for 2004 

      Klovland, Jan Tore; Schjelderup, Guttorm; Thøgersen, Øystein (Rapport, Research report, 2003-10)
      Regjeringens presentasjon av forslaget til statsbudsjett for 2004 og dens drøfting av norsk økonomi og økonomisk politikk i det tilhørende nasjonalbudsjettet (Stortingsmelding nr. 1, 2003-2004) danner utgangspunktet for ...
    • Tax responses in platform industries 

      Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, Guttorm (Working paper, Working paper, 2009-07)
      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 result of ...