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Tax spillovers under separate accounting and formula apportionment
(Discussion paper2001:9, Working paper, 2001-05)
It is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use Formula Apportionment (FA) to tax corporate income, and the EU ...
International capital mobility and the taxation of portfolio investments
(Discussion paper2002:12, Working paper, 2002-06)
This paper provides an overview of problems related to the taxation of portfolio investments in an open economy. It starts by outlining empirical results on how taxation affects household portfolio structure and proceeds ...
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 ...
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 ...
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 ...
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. ...
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, ...
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 ...
Synspunkter på den økonomiske politikken i lys av nasjonalbudsjettet for 2003
(Rapport2002:42, Research report, 2002-10)
Fremleggelsen av forslaget til statsbudsjett for 2003 og regjeringens drøfting av norsk økonomi og økonomisk politikk i det tilhørende nasjonalbudsjettet (Stortingsmelding nr. 1, 2002-2003) utgjør en god anledning til å ...