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The welfare effects of tax competition reconsidered : politicians and political institutions
(Report2008:12, Research report, 2008-06)
Capital structure and international debt shifting: a comment
(Discussion paper2008:15, Working paper, 2008-08)
In a recent article, Huizinga, Laeven and Nicodème (2008) present a novel model that motivates an extensive empirical analysis of international debt shifting. We point out that the model fails to account for internal ...
On revenue and welfare dominance of ad valorem taxes in two-sided markets
(Working paper2008:08, Working paper, 2008-04)
A benchmark result in public economics is that it is possible to increase both tax revenue and welfare by making a monopoly subject to ad valorem taxes rather than unit taxes. We show that such revenue and welfare dominance ...
Capital taxation and imperfect competition : ACE vs. CBIT
(Discussion paper;32/14, 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 ...
Sekretessejurisdiksjoner, korrupsjon og økonomisk kriminalitet
(;2011:33, Working paper, 2012-11)
Skatteparadisene har lovstrukturer som er spesialdesignet for å tilsløre informasjon om aktiviteter og eierforhold som utelukkende berører andre stater. Dette er ikke utøvelse av selvråderett, men inngripen i andre staters ...
Investor State Dispute Settlement and Multinational Firm Behavior
(Discussion paper;4/17, Working paper, 2017-03-30)
Investor-state dispute settlements (ISDS) were supposed to become an integral part of multilateral trade and investment agreements although the partner countries of these deals do not suffer from substantial institutional ...