Blar i Norges Handelshøyskole på emneord "Tax Competition"
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Cross-border shopping of alcohol – What is the effect on tax revenue and sales and which products are most affected?
(DP SAM;12/2024, Working paper, 2024-07-04)We use COVID-19 border closings and comprehensive store-level data on Norwegian alcohol sales to quantify the effect cross-border shopping of alcohol on sales volume and commodity tax revenue. Effects are large, for instance ... -
The global minimum tax raises more revenues than you think, or much less
(Discussion paper;6/22, Working paper, 2022-02-07)The OECD’s proposal for a global minimum tax (GMT) of 15% aims for a reversal of a decline of corporate tax rates. We study the revenue effects of the GMT by focusing on strategic tax setting effects. The direct effect ...