Guttorm Schjelderup is a Professor of both Economics and Business Economics at the Norwegian School of Economics. Schjelderup received his PhD at NHH in 1991. He has been a visiting fellow at Cambridge University and the University of Colorado at Boulder.
Schjelderup is a Research Fellow at CESIFO and the Oxford Center of Business Taxation, and he is the Head of the Norwegian Center for Taxation (NoCeT). He has been heading several governments appointed committees advising on policy.
His research interests include business taxation, multinational firm behavior, profit shifting, tax havens as well as policy evaluation. He has published in leading academic journals such as the The Economic Journal, Journal of International Economics, International Economic Review and Journal of Public Economics.
Department of Business and Management Science, NHH
Main: Business Taxation
Secondary: Managerial Economics and Business Strategy
Petter Bjerksund and Guttorm Schjelderup: It is not a good idea to remove the exemption method. But we can improve shareholder taxation by treating losses and gains from share sales equally, as well as raising the shielding rate.
Guttorm Schjelderup: My NHH colleagues Jøril Mæland and Karin Thorburn want to remove wealth tax and are concerned with distribution. But they do not propose alternative and equally effective proposals for redistribution.
The article "The global minimum tax raises more revenues than you think, or much less" has been published in Journal of International Economics.
Petter Bjerksund and Guttorm Schjelderup: The real tax rate is 20 percent of the company's profit this year for a typical investor with a large fortune in a wholly owned, unlisted company. It is lower than under the Stoltenberg government.
Petter Bjerksund and Guttorm Schjelderup: NRK's tax debate is based on meaningless assumptions: All returns in the "Tangens oil fund" go to the "household budget" and must therefore be tax-free. Is the tax really the problem, not the withdrawal?
Petter Bjerksund, Guttorm Schjelderup and Floris T. Zoutman: Total tax on owners and companies in Norway is 13.5 percentage points higher than in the countries with which we should compare ourselves. Norway is on the wrong track.
Petter Bjerksund and Guttorm Schjelderup: It creates a dynasty effect where wealth accumulates among the few.
Petter Bjerksund and Guttorm Schjelderup: The high-price tax will give us less clean power in both the short and long term. It is a textbook example of how a tax should not be launched.
Petter Bjerksund and Guttorm Schjelderup: The fixed price scheme has now got a loophole which makes it most profitable for the power producers to offer fixed price agreements to the customers who need it the least.
Petter Bjerksund and Guttorm Schjelderup: The power producers' description of reality and arguments characterize the government's proposal for changes in power taxation. The proposal may have unintended effects that weaken competition and the power market itself.
By Petter Bjerksund and Guttorm Schjelderup has been published in Samfunnsøkonomen.
The overall focus of the master course FIE441 Taxes and Business Strategy is to provide students with a basic understanding of the international tax environment and how it affects corporate behavior.
