• Taking ABC to court : a research note on cost oriented access prices in Telecom 

      Bjørnenak, Trond; Fjell, Kenneth (Working Paper, Working paper, 2005-12)
      This paper investigates how and why Activity Based Costing (ABC) has been introduced to the cost based price regulation regime in the telecommunication sector. The study draws on empirical insight from a recent court case ...
    • Tax income differences between multinational and domestic corporations in Norway : a panel data approach 

      Tropina, Julia (Working paper, Working paper, 2010-03)
      In this paper regression analysis is used to investigate negative profitability differential between foreign and domestic companies in Norway. More years and industries are included in the sample compared to previous studies ...
    • 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 ...
    • Tax shifting in long-term gas sales contracts 

      Asche, Frank; Osmundsen, Petter; Tveterås, Ragnar (Working paper, Working paper, 2002-01)
      Producers or consumers faced with an increase in taxes are usually able to shift parts of it to other levels in the value chain. We examine who are actually bearing the burden of increased taxes on natural gas in the EU-area ...
    • Taxation in two-sided markets 

      Kind, Hans Jarle; Koethenbuerger, Marko; Schjelderup, Guttorm (Working paper, Working paper, 2006-11)
      Two-sided platform firms serve distinct 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 result in ...
    • Taxation of uncertain business profits, private risk markets and optimal allocation of risk 

      Hagen, Kåre Petter; Sannarnes, Jan Gaute (Working paper, Working paper, 2004-12)
      In this paper we explore what happens if the government bears some of the risk through a profit tax when the risk sharing in the venture capital market is incomplete due to non-observability of effort and moral hazard. If ...
    • Taxes and decision rights in multinationals 

      Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm (Working paper, Working paper, 2007-04)
      We examine how a multinational’s choice to centralize or decentralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices ...
    • Team incentives in relational contracts 

      Kvaløy, Ola (Working paper, Working paper, 2003-11)
      Incentive schemes for teams are compared. I ask: under which conditions are relational incentive contracts based on joint performance evaluation, relative performance evaluation and independent performance evaluation ...
    • Team incentives in relational employment contracts 

      Kvaløy, Ola; Olsen, Trond E. (Working paper, Working paper, 2005-08)
      The paper analyzes conditions for implementing incentive schemes based on, respectively joint, relative and indendent performance, in a relational contract between a principal and a team of two agents. A main result is ...
    • Technical trading rule performance in the second-hand asset markets in bulk shipping 

      Ådland, Roar Os (Working paper, Working paper, 2000-01)
      This paper investigates the performance of technical trading rules applied to asset play in the international bulk shipping industry. The rules are tested on monthly returns in the Products Carrier segment for the period ...
    • The television industry as a market of attention 

      Nilssen, Tore (Working paper, Working paper, 2008-10)
      In this article, I view the TV industry as a two-sided market, with advertisers on one side benefiting from the presence of TV viewers and on the other side TV viewers having a dislike for advertising on TV. I use this ...
    • Temporary bottlenecks, hydropower and acquisitions in networks 

      Skaar, Jostein; Sørgard, Lars (Working paper, Working paper, 2003-01)
      The purpose of this article is to study the effects of an acquisition in an energy system dominated by hydropower and with temporary bottlenecks. We apply a model with four markets: two regions and two time periods. It is ...
    • Temporære flaskehalser og oppkjøp i norsk kraftforsyning 

      Skaar, Jostein; Sørgard, Lars (Arbeidsnotat, Working paper, 2002-06)
      I dette notatet drøfter vi hvordan et oppkjøp vil påvirke prissettingen i et vannkraftsystem der produsentene må fordele sin produksjon over to perioder og det forekommer temporære flaskehalser. Vi viser at i en slik ...
    • Temporære flaskehalser og oppkjøp i norsk kraftforsyning : et svar til von der Fehrs kommentarer 

      Skaar, Jostein; Sørgard, Lars (Arbeidsnotat, Working paper, 2002-06)
      I Skaar og Sørgard (2002) konkluderte vi med at den samfunnsøkonomiske lønnsomheten av et oppkjøp i et vannbasert kraftsystem er tvetydig i en situasjon med temporære flaskehalser og gitt total produksjon. von der Fehr ...
    • Terminstrukturen i Brent-futures markedet 

      Brudvik, Pål; Henriksen, Espen R.; Thøgersen, Øystein (Arbeidsnotat, Working paper, 2000-05)
      Terminstrukturen for en råvare har stor betydning for hensiktsmessigheten av ulike prissikringsstrategier. I dette notatet studerer vi prisbildet i markedet for Brent-futures i perioden 1988-1998. Sentrale begreper når ...
    • Testing the role of comparative advantage and learning in wage and promotion dynamics 

      Hunnes, Arngrim (Working paper, Working paper, 2008-06)
      Can job assignment based on comparative advantage and learning about workers’ ability explain wage and promotion dynamics within firms? In order to answer this question the Gibbons and Waldman (1999b) model is estimated ...
    • Text and voice : complements, substitutes or both? 

      Andersson, Kjetil; Foros, Øystein; Steen, Frode (Working paper, Working paper, 2005)
      Text messaging has become an important revenue component for European and Asian mobile operators. We develop a simple model of demand for mobile services incorporating the existence of call externalities and network effects. ...
    • The Bergen Wave and the Media, 1990-2008 

      Tenold, Stig (Working paper;2011:29, Working paper, 2011-11)
      Music scenes have frequently been closely related to geographical locations; Merseybeat and Liverpool; Motown, techno and Detroit; and grunge and Seattle. In Norway, the term ‘the Bergen wave’ characterizes periods where ...
    • The business commitment of a norwegian company in Germany : an examination from a tax perspective 

      Jäck, Daniel (Working paper;17/13, Working paper, 2013-07)
      The German market is large and of great economic importance for Norway. A detailed understanding of the German tax system and the cross-national regulations between Germany and Norway are necessary for Norwegian companies ...
    • The business model of the British Virgin Islands and Panama 

      Pires, Armando José Garcia (Working paper;31/13, Working paper, 2013-09)
      In this note, we describe the history and the main characteristics of the tax havens The British Virgin Islands (BVI) and Panama. We discuss the financial channels used in these jurisdictions to move money and assets across ...