Browsing NoCet - Master theses by Author "Sørlie, Espen"
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The Norwegian petroleum tax act : is the Norwegian petroleum tax act neutral to investment decisions and treatment of companies with respect to tax position?
Sørlie, Espen; Reinskou, Erik Christopher (Master thesis, 2012)This thesis evaluates the neutrality of the Norwegian Petroleum Tax Act (PTA) in light of theories on neutral taxation by Boadway & Bruce (1984), Fane (1987) and Sandmo (1989). More specific, we investigate if there is ...