Blar i Thesis på forfatter "Zoutman, Floris Tobias"
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Behavioral Responses to the Norwegian Wealth Tax
Grindskar, Vemund (Master thesis, 2021)In this thesis I use a bunching design and regression discontinuity to examine how the Norwegian wealth tax affect taxpayers’ portfolio composition. The hypothesis is that taxpayers change the composition of their investment ... -
Correcting Witness Reports through Machine Learning : An empirical study of machine learning applied to incident reports
Hemnes, Petter Fredrik (Master thesis, 2021)In this thesis we investigate the possibility of using machine learning models to correct witness testimony. Using data from the National Incident-Based Reporting System, we build a model to predict the race of offenders ... -
Cum-ex transactions in european countries : theoretical issues and emperical evidence
Jensen, Markus Nyheim; Lassen, Simen Helland (Master thesis, 2019)The purpose of this thesis is to shed light on cum-ex transactions in European countries. Cum-ex trading is an aggressive scheme where the aim is to receive multiple dividend withholding tax reimbursements for the same ... -
Cum-fake transactions in Scandinavian countries : an empirical study of ADRs from 2010 to 2019
Finnerud, Erik; Wasseng, Temuulen Sarangerel (Master thesis, 2020)In this thesis, we investigate cum-fake transactions in Scandinavian countries. The period of the study, covering nine years, is 2010-2019. Cum-fake trading has recently been in the media spotlight. Banks and brokers ... -
Detection of UN arms embargo violators and their connections to tax havens : an empirical analysis of global arms companies in the time period 2005 to 2020
Hagen, Synne; Hagen, Eirik (Master thesis, 2020)In this thesis, we attempt to detect arms companies that have been involved in UN arms embargo violations and study their connections to tax havens. We hypothesize that the opaque structure of tax havens may provide a cover ... -
The Effect of Covid-19 on the Labor Markets in Scandinavia : an assessment of the Longer-Term Effects of NPI Implementations on the Scandinavian Labor Markets
Jordal, Katrine; Hellebø, Sina Vaim (Master thesis, 2021) -
The effects of corporate taxation on innovation : an empirical analysis on the effects of corporate taxation on innovation in Europe
Maier, Isabella (Master thesis, 2021)This thesis aims at analyzing the relationship between corporate income taxation and innovation in Europe to further the discussion about which policy tool is optimal to encourage innovation. This was done using a fixed ... -
The elasticity of taxable wealth : evidence from Norway
Bjørkli, Anders H.; Arntsen, Espen N. (Master thesis, 2021)Using Norwegian administrative household panel data from 2009-16, we investigate the effects of wealth taxation on taxable wealth. The wealth tax reform of 2014-15 offers a compelling quasi-experiment, which enables us ... -
Taxation and innovation : an empirical study of the impact of corporate taxation on innovation in Europe
Lund, Martin; Ryste, Kasper Nikolai (Master thesis, 2021)This master’s thesis aims to study the empirical relationship between taxation and innovation in Europe. To analyse this relationship, we propose the following research question: How do corporate income tax rates impact ... -
The effect of the 2016 tax reform act on cum-cum trading in Germany : an empirical study on trading volume of the 100 most traded stocks from 2012 to 2018
Arnesen, Simen Jevne; Berg, Jørgen (Master thesis, 2018)Various cases of sophisticated tax-motivated trading practices have recently received public attention all across Europe. These practices, some of them considered frauds, have deprived the targeted jurisdictions of tremendous ... -
The Wealth Tax’ Impact on Stock Exchange Listings : A comparative case study of wealth tax abolition’s effect on stock exchange listings through the synthetic control method
Fagerbakk, Kristoffer M.; Tilley, Sindre G. (Master thesis, 2021)The valuation basis for the wealth tax generally differs between listed and non-listed companies, where listed companies are valued at market value and non-listed companies are valued at book value. We analyze the 2007 ...