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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 ...
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 ...
Corporate tax systems and cross country profit shifting : formula apportionment vs. separate accounting
(Discussion paper2004:24, Working paper, 2004-09)
This paper shows in a symmetric tax competition model that a formula apportionment system can attain the first best welfare optimum without any political pre-agreed harmonization or coordination of tax bases and tax ...
Globalisation and the mix of wage and profit taxes
(Discussion paper2006:18, Working paper, 2006-02)
This paper analyses the development of the ratio of corporate taxes to wage taxes using a simple political economy model with internationally mobile and immobile firms. Among other results, our model predicts that countries ...
Corporate tax systems, multinational enterprises, and economic integration
(Discussion paper2004:18, Working paper, 2004-07)
Multinational firms are known to shift profits and countries are known to compete over shifty profits. Two major principles for corporate taxation are Separate Accounting (SA) and Formula Apportionment (FA). These two ...
To invest or not to invest : a real options approach to FDIs and tax competition
(Discussion paper2006:3, Working paper, 2006-01)
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. ...
To peg or not to peg? : a simple model of exchange rate regime choice in small economies
(Discussion paper2001:8, Working paper, 2000-10)
The choice of an exchange rate peg often points to a trade-off between gaining credibility and losing flexibility. We show that the flexibility loss may be reduced if domestic and foreign shocks are correlated and more ...
Why Europe should love tax competition - and the U.S. even more so
(Discussion paper2004:23, Working paper, 2004-04)
Is global competition for mobile capital harmful (less public goods) or beneficial (less government waste)? This paper combines both aspects within a generalized version of the comparative public finance model (Persson, ...