The paper employs a model of dynamic price competition to study how international commodity taxation affects the stability of collusive agreements when producers in an international duopoly agree not to export into ...

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 ...

Det er blitt gjort lite empirisk forskning på styringssystem som en Management Control System Package (MCSP). Det er etterlyst slik forskning, fordi enkeltdeler av styringssystem antas å ikke fungere isolert sett, men at ...

We study whether the trading behaviour of institutional and retail investors differs on the days surrounding key macroeconomic announcements, and the impact of this difference on equity premiums earned. Through analysis ...

In talent-intensive jobs, workers’ performance reveals their quality. This enhances productivity and wages, but also increases layoff risk. If workers cannot resign from their jobs, firms can insure them via severance pay. ...

Most tax systems around the world are highly complex. While several economists have studied the potential costs associated with tax complexity, few have explored if complexity can also have beneficial effects. In a novel ...

In this paper the experimental data collected by Masclet, Montmarquette, and Viennot-Briot (2019a) is revisited in order to study some aspects of the drivers of the declaration rate, not studied in the authors’ article. ...