Browsing Norges Handelshøyskole by Title
Now showing items 7117-7136 of 8326
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Tax Havens and the OECD Campaign Against them
(Master thesis, 2012)There are two essential primary purposes for this thesis. The first has been to highlight the phenomena Tax Havens with its economical impact on other countries outlined in chapter two. Firstly the concept of tax havens ... -
Tax income differences between multinational and domestic corporations in Norway : a panel data approach
(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 induced transfer pricing under universal adoption of the destination-based cash-flow tax
(Discussion paper;8/22, Working paper, 2022-02-22)The view that the transfer pricing problem vanishes under universal destination-based cash flow taxation (DBCFT) is based on how firms behave in perfectly competitive markets. We show that the neutralizing effect DBCFT has ... -
Tax planning in Norwegian private equity-backed companies : do Norwegian PE-backed companies engage in tax planning activities to a larger extent than their peers, and do PE-firms operating in Norway actively look for target companies that hold a potential for tax optimization?
(Master thesis, 2015)We investigate whether Norwegian PE-backed companies engage in tax planning activities to a larger extent than their peers, and if PE-firms operating in Norway actively look for targets that hold a potential for tax ... -
Tax policy and fair inequality
(Discussion paper;3/2012, Working paper, 2012-02) -
Tax responses in platform industries
(Discussion 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 ... -
Tax responses in platform industries
(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 sensitivities in the profit Distribution : a study of european multinationals
(Master thesis, 2019)The main purpose of this study is to analyze the tax sensitivity of European Multinationals. In income shifting literature, it has become a common approach to assume that the most tax aggressive MNCs tend to bunch around ... -
Tax shifting in long-term gas sales contracts
(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 ... -
Tax spillovers under separate accounting and formula apportionment
(Discussion paper, Working paper, 2001-05)It is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use Formula Apportionment (FA) to tax corporate income, and the EU ... -
Tax-adjusted discount rates with investor taxes and risky debt
(Discussion paper, Working paper, 2005-10)This paper derives tax-adjusted discount rate formulas with Miles-Ezzell leverage policy, investor taxes, and risky debt in the context of a standard tax system. This expands on other formulas that are commonly used and ... -
Tax-adjusted Discount Rates: a General Formula under Constant Leverage Ratios
(Peer reviewed; Journal article, 2013)Cooper and Nyborg (2008) derive a tax-adjusted discount rate formula under a constant proportion leverage policy, investor taxes and risky debt. However, their analysis assumes zero recovery in default. We extend their ... -
Tax-free digital news?
(Journal article; Peer reviewed, 2019)News platforms are struggling. Their printed readership is predominantly old, and their digital product struggles to win the attention of the young. For several decades tax reductions have been used in Europe to increase ... -
Tax-motivated trading in the Scandinavian countries : an empirical study on cum-cum transactions and potential tax loss in Norway, Sweden and Denmark
(Master thesis, 2019)In recent years, foreign investors have taken advantage of loopholes in European taxation systems in order to avoid paying taxes on dividends and to steal from the public treasury for their own benefit. This has happened ... -
Taxation and innovation : an empirical study of the impact of corporate taxation on innovation in Europe
(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 ... -
Taxation and regulation of petroleum companies under asymmetric information: a monograph
(Doctoral thesis, 1994) -
Taxation and tournaments
(Discussion paper, Working paper, 2002-05)This paper analyzes the effects of progressive taxes on labour supply and income distribution in the context of the rank-order tournament model originally developed by Lazear and Rosen (1981). We show conditions under ... -
Taxation in two-sided markets
(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 in Two-Sided Markets
(Discussion paper, Working paper, 2007-01)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 textbook ... -
Taxation of uncertain business profits, private risk markets and optimal allocation of risk
(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 ...