Now showing items 31-40 of 76
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 ...
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 ...
Symmetric tax competition under formula apportionment
(Report2002:47, Research report, 2002-11)
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 ...
Efficiency enhancing taxation in two-sided markets
(Working paper2008:1, Working paper, 2008-01)
This paper examines the efficient provision of goods in two-sided markets and characterizes optimal specific and ad-valorem taxes. We show that (i) a monopoly may have too tight output compared to the social optimum; (ii) ...
Economic integration and the relationship between profit and wage taxes
(Working paper2008:26, Working paper, 2008-08)
This paper analyzes the development of the ratio of corporate taxes to wage taxes using a simple political economy model with workers and capitalists that own internationally mobile and immobile firms. Among other results, ...
Taxes and decision rights in multinationals
(Working paper2007:12, Working paper, 2007-04)
We examine how a multinational’s choice to centralize or decentralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices ...
Should utility-reducing media advertising be taxed?
(Working paper2009:3, Working paper, 2009-03)
Empirical evidence suggests that people dislike ads in media products like TV programs. In such situations standard economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. ...
Redistributive taxation, multinational enterprises and economic integration
(Working paper2008:04, Working paper, 2008-03)
Increased activity of multinational firms exposes national corporate tax bases to cross-country profit-shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic ...