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Capital Taxation and Imperfect Competition: ACE vs. CBIT
(Discussion paper;37/14, Working paper, 2014-11)
This paper studies the market and welfare effects of two main tax reforms – the Corporate Business Income Tax (CBIT) and the Allowance for Corporate Equity tax (ACE). Using an imperfect-competition model for a small open ...
Form og substans : flernasjonale selskaper og skatteplanlegging
(Working paper;05/14, Working paper, 2014-03)
Denne artikkelen viser hvordan flernasjonale selskaper reduserer sin skattebelastning gjennom internpriser, tynn kapitalisering og bruk av gjennomstrømsløsninger og holdingselskaper i skatteparadis. Artikkelen stiller ...
Media firm strategy and advertising taxes
(Discussion paper2011:3, Working paper, 2011-02)
Transfer pricing and debt shifting in multinationals
(Discussion papers;22/14, Working paper, 2014-05)
There is a growing concern that governments lose substantial corporate tax revenue due to transfer pricing and debt shifting strategies. Existing literature studies debt shifting and transfer pricing separately. In ...
Abusive transfer pricing and economic activity
(Discussion papers;21/14, Working paper, 2014-05)
This paper investigates how concealment costs of transfer pricing and the prob- ability of detection affect transfer pricing and firm behavior. We find that transfer pricing in intermediate production factors does not ...
Do advertisers or viewers decide TV channels’ programming choice?
(2010:43, Working paper, 2010-11)
Ad-financed TV channels are two-sided platforms where media houses provide communication from advertisers to viewers. Most media houses air several channels, some of which are particularly valuable to advertisers. At first ...
Taxing mobile capital and profits: The nordic welfare states
(Discussion paper;30/15, Working paper, 2015-10-30)
This paper discusses trends in capital taxation and the role of the corporate tax rate in a welfare state. It provides a summary of the tax competition literature with special application to capital taxation in small ...
The Tax Sensitivity of Debt in Multinationals: A Review
(Discussion paper;29/15, Working paper, 2015-10-30)
The OECD in its BEPS action plan 4 addresses tax base erosion by profit shifting through the use of tax deductible interest payments. Their main concern is interest deductions between outbound and inbound investment by ...
Taxing Royalty Payments
(Discussion paper;16/16, Working paper, 2016-09-16)
The digital economy is characterized by the use of intellectual property such as software, patents and trademarks. The pricing of such intangibles is widely used to shift profits to low-tax countries. We analyze the role ...
(Discussion paper;12/15, Working paper, 2015-03-10)
This paper surveys tax haven legislation and links the literature on tax havens to the literature on asymmetric information. I argue that the core aim of tax haven legislation is to create private information (secrecy) ...