Now showing items 241-260 of 636

    • Immaterielle eiendelers rolle for skattemotivert overskuddsflytting : en case-studie av Coca-Cola 

      Benjaminsen, Espen Johan; Grønvold, Martin (Master thesis, 2017)
      Denne masterutredningen setter fokus på skattemotivert overskuddsflytting gjennom manipulasjon av internpriser i konserninterne transaksjoner. Tidligere forskning har gitt klare indikasjoner på at flernasjonale selskaper ...
    • Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? 

      Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm (Discussion paper;31/15, Working paper, 2015-11-18)
      Many subsidiaries can deduct interest payments on internal debt from their taxable income. By issuing internal debt from a tax haven, multinationals can shift income out of host countries through the interest rates they ...
    • The impact of pecuniary costs on commuting flows 

      McArthur, David Philip; Kleppe, Gisle; Thorsen, Inge; Ubøe, Jan (Discussion paper, Working paper, 2010-05)
    • Implications of a nested stochastic/deterministic bio-economic model for a pelagic fishery 

      McDonald, A. David; Sandal, Leif Kristoffer; Steinshamn, Stein Ivar (Discussion paper, Working paper, 2001-03)
      Use is made of an economically optimal feedback rule to determine optimal levels of exploitation of a pelagic fish species. Data from the southern bluefin tuna fishery for the years 1960-1996 are utilized to apply this ...
    • Incentive provision when contracting is costly 

      Kvaløy, Ola; Olsen, Trond E. (Discussion paper, Working paper, 2010-08)
      We analyze optimal incentive contracts in a model where the probability of court enforcement is determined by the costs spent on contracting. We show that contract costs matter for incentive provision, both in static spot ...
    • Income Shifting under Losses 

      Hopland, Arnt O.; Lisowsky, Petro; Mardan, Mohammed; Schindler, Dirk (Discussion paper;21/15, Working paper, 2015-09-16)
      This paper examines the flexibility of multinational firms to use income-shifting strategies within a tax year to react to operating losses. We develop a theoretical model that considers how affiliate losses can be ...
    • Income tax evasion: the conundrum of compliance 

      Fjellseth, John Houth (Master thesis, 2012)
      This thesis consists of two parts. Part I constitute a review on income tax evasion literature. The focus is particularly on the economic and non-economic factors that relates to individuals’ optimal tax reporting decision, ...
    • Inntektsulikheter i Norge : en empirisk analyse av skattepolitikkens påvirkning på inntektsulikheter 

      Hatlo-Johansen, Jørn; Bredesen, Lars Raaholt (Master thesis, 2014)
      I denne utredningen ønsker vi å synliggjøre effekter som følger av skattepolitiske endringer og hvordan dette påvirker ulikhetene i Norge. Oppgaven er i stor grad basert på teori og forskning fra boken til Thomas Piketty; ...
    • Insider trading with non-fiduciary market makers 

      Aase, Knut K.; Gjesdal, Frøystein (Discussion paper;8/16, Working paper, 2016-05-23)
      The single auction equilibrium of Kyle's (1985) is studied, in which market makers are not fiduciaries. They have some market power which they utilize to set the price to their advantage, resulting in positive expected ...
    • Insider trading with partially informed traders 

      Aase, Knut K.; Bjuland, Terje; Øksendal, Bernt (Discussion paper;2011:21, Working paper, 2011-11)
      The single auction equilibrium of Kyle's (1985) is studied, in which noise traders may be partially informed, or alternatively they can be manipulated. Unlike Kyle's assumption that the quantity traded by the noise ...
    • Integrated maritime bunker management with stochastic fuel prices and new emission regulations 

      Gu, Yewen; Wallace, Stein W.; Wang, Xin (Discussion paper;13/16, Working paper, 2016-08-25)
      Maritime bunker management (MBM) controls the procurement and consumption of the fuels used on board and therefore manages one of the most important cost drivers in the shipping industry. At the operational level, a shipping ...
    • Intergenerational Effects of Guaranteed Pension Contracts 

      Døskeland, Trond M.; Nordahl, Helge A. (Discussion paper, Working paper, 2006-09)
      In this paper we show that there exist an intergenerational cross-subsidization effect in guaranteed interest rate life and pension contracts as the different generations partially share the same reserves. Early generations ...
    • Internal pricing in supply chains 

      Fjell, Kenneth; Jörnsten, Kurt (Discussion paper, Working paper, 2001)
      A supply chain is two or more parties linked by a flow of goods, information and funds. Since this means that supply chain management concerns environments in which there are multiple decision makers, which may be different ...
    • International comparison of interest rate guarantees in life insurance 

      Cummins, J. David; Miltersen, Kristian R.; Persson, Svein-Arne (Discussion paper, Working paper, 2004-08)
      Interest rate guarantees seem to be included in life insurance and pension products in most countries. The exact implementations of these guarantees vary from country to country and are often linked to different distribution ...
    • International competition for R&D investments 

      Olsen, Trond E.; Osmundsen, Petter (Discussion paper, Working paper, 2000-02)
      Two jurisdictions compete to attract shares of the R&D investment budget of a large multinational enterprise, whose investments potentially confer positive spillovers on national firms. The firm contributes to local welfare ...
    • International corporations and profit shifting in Norway : under the post 2006 tax regime 

      Waardal, Bjarte (Master thesis, 2013)
      Previous studies have found clear differences in profitability between Norwegian and multinational firms operating in Norway under the dual income tax systems prior to 2006. It is corporations that only operate in Norway ...
    • Intern gjeldsflytting og multinasjonale selskaper : en økonometrisk analyse av norskregistrerte selskapers interngjeldsandel 

      Avetisova, Anastasia (Master thesis, 2014)
      Denne masteroppgaven benytter økonometrisk metode for å undersøke hvilken innvirkning flernasjonale selskaper har på interngjeldsandel. Analysen er foretatt på to datasett, det ene bestående av 592359 norskregistrerte ...
    • Introduksjonen av en norsk regel mot tynn kapitalisering : en empirisk analyse av norske selskapers tilpasning til rentebegrensningsregelen 

      Skjæveland, Beate; Viung, Emilie Johnsen (Master thesis, 2016)
      Forskning viser at flernasjonale selskaper innretter sin kapitalstruktur etter skatteratene i landene de opererer i. Ved å strategisk allokere gjeld mellom enhetene i konsernet og utnytte internasjonale skattesatsforskjeller, ...
    • Inventory management of spare parts in an energy company 

      Guajardo, Mario; Rönnqvist, Mikael; Halvorsen, Ann Mari; Kallevik, Svein Inge (Discussion paper;06/12, Working paper, 2012-06)
      We address a problem of inventory management of spare parts in the context of a large energy company, producer of oil and gas. Spare parts are critical for assuring operational conditions in offshore platforms. About ...