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Tacit collusion and international commodity taxation
(Discussion paper2003:2, Working paper, 2003-01)
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 ...
Why corporate taxes may rise : the case of economic integration
(Discussion paper2003:5, Working paper, 2003-05)
Almost all the literature on tax competition in the presence of multinationals (MNCs) ignores the combined effect of profit shifting and economic integration (i.e., a reduction in trade costs) on equilibrium capital ...
Symmetric tax competition under formula apportionment
(Discussion paper2003:1, Working paper, 2003-01)
This paper compares property taxation to a corporate income tax based on formula apportionment in a model where identical countries compete to attract capital. We find that if countries can pair a residence-based capital ...
Trade and multinationals : the effect of economic integration on taxation and tax revenue
(Discussion paper2004:1, Working paper, 2003-12)
The rising importance of multinationals in the world economy has been accompanied by a rise in trade between affiliates of multinationals located in different countries, and by profits being shifted to low tax countries. ...
Synspunkter på den økonomiske politikken i lys av statsbudsjettet for 2004
(Rapport2003:41, Research report, 2003-10)
Regjeringens presentasjon av forslaget til statsbudsjett for 2004 og dens drøfting av norsk økonomi og økonomisk politikk i det tilhørende nasjonalbudsjettet (Stortingsmelding nr. 1, 2003-2004) danner utgangspunktet for ...
Competing for foreign direct investments : a real options approach
(Report2003:16, Research report, 2003-10)
This paper uses the Bad News Principle to study how the ability of multinationals to shift profits by transfer pricing affects both the timing of foreign direct investment decisions and government tax policy. A main finding ...