Blar i Norges Handelshøyskole på tidsskrift "European Economic Review"
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Company taxation and tax spillovers: Separate accounting versus formula apportionment
(Journal article; Peer reviewed, 2010)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 so-called formula apportionment (FA) to tax corporate income, and ... -
Responsibility for what? Fairness and individual responsibility
(Journal article; Peer reviewed, 2010)What should individuals be held responsible for? This is a fundamental question in much of the contemporary debate on distributive justice. Different fairness ideals, such as strict egalitarianism, and different versions ...