Loophole in new scheme for employee options
Petter Bjerksund: If the employee it to be treated like a founder, the new tax proposal for employee options should be supplemented.
Tax and Public Economics article archive
TAXGLOBAL
TAXGLOBAL, a new project at the Norwegian Centre for Taxation, examines the cross-border effect of corporate taxation on economic activity using granular administrative data from Norway.
Elisa Casi
Elisa Casi recently joined the Department of Business and Management Science as an Assistant Professor.
Isabel Montero Hovdahl
Isabel Montero Hovdahl recently joined the Department of Business and Management Science as an Assistant Professor.
David Murphy
David Murphy recently arrived as a PhD Research Scholar in the Department of Business and Management Science.
Cross-border tax evasion after the common reporting standard
Cross-border tax evasion after the common reporting standard: Game over? by Elisa Casi, Christoph Spengel and Barbara Stage has been published in the Journal of Public Economics.
Investor Dispute Settlement and Multinational Firm Behavior
Investor Dispute Settlement and Multinational Firm Behavior by Guttorm Schjelderup and Frank Stähler has been published in the Review of International Economics.
Towards a tax on actual returns
Towards a tax on actual returns by Aart Gerritsen and Floris T. Zoutman is forthcoming in Tax by Design for the Netherlands.
A thesis at NoCeT disproves the claim that tax havens have good governance
Dharmapala and Hines (2009) provide empirical evidence that good governance quality is associated with tax haven status. Vegard Flystveit and Håvard Øyna decided to test this prediction with new data.
Watch experts discussing financial secrecy
Did you miss out on the NHH mini conference on financial secrecy 24 March? The conference was digital and you now can watch the video and listen to experts discussing if financial institutions are capable of detecting criminal activity, as required by the regulations.
Join a conference on financial secrecy
Tax evasion, bribery and fraud can be part of apparently legitimate business. Are the financial institutions capable of detecting criminal activity, as required by the regulations?
Top publication by Maximilian Todtenhaupt
The article "International taxation and productivity effects of M&As" has been published in Journal of International Economics.
Research dissemination award to Tina Søreide
The winner of NHH’s Research Dissemination Award 2020 is professor Tina Søreide.
Norad webinar on illegal capital flight
Head of NoCeT, Guttorm Schjelderup, was among the speakers in a big Norad webinar on illegal capital flight.
What will the Labour Party do about the dividend tax?
Petter Bjerksund: Has the Labour Party thought that, once again, it should be profitable to convert earned income into capital income? Or does the party intend to increase the dividend tax by 2,3 percentage points?
More jobs with less wealth tax?
Jarle Møen: Small firms are, in many cases, taxed more favourably than houses. Will even more favourable taxes on "working capital" really lead to more jobs?
How could the Nobel Prize be awarded for something as weird as auction theory?
Malin Arve and Eirik Gaard Kristiansen: Perhaps everybody has not considered that they actually have taken part in an auction.
Supporters of wealth tax should moderate their enthusiasm
Gunnar S. Eskeland: The wealth tax study currently debated actually shows that protection of "working" capital leads to more jobs, at least within small businesses. If big businesses should be protected, too, less wealth tax will be paid.
Top publication by Maximilian Todtenhaupt
The article "Capital gains taxation and funding for start-ups" has been published in Journal of Financial Economics.
New article by Todtenhaupt
The article "Taxing away M&A: Capital gains taxation and acquisition activity" has been published in European Economic Review.
Top publication by Mohammed Mardan
The article "Multi‐part tariffs and differentiated commodity taxation" has been published in RAND Journal of Economics.
Norwegian anti-corona measures reduce hospitalizations drastically
The lockdown in Norway has been successful in reducing the pressure on the healthcare system. If Norway would have followed the more lenient Swedish response, the peak number of COVID19 hospitalizations would have been three times higher.
Zoutman and Gavrilova-Zoutman awarded for best paper
Associate Professors at the Department of Business and Management Science, Floris Zoutman and Evelina Gavrilova-Zoutman, awarded for article on legalizing medical marijuana.
Tax havens and double taxation as fig leaves
Guttorm Schjelderup: An argument commonly used by the people behind letterbox companies registered in tax havens is that they operate from tax havens to avoid double taxation. Is that correct? And what is meant by double taxation?
New article by Mardan
The article "Tax competition between developed, emerging, and developing countries – Same same but different?" has been published in Journal of Development Economics.
Almost in haven, but only almost
Guttorm Schjelderup: Users of tax havens claim to do nothing wrong and that they want to avoid double taxation, but the legal users legitimate and support a system with great damaging effects.
One-sided crisis packages may have negative consequences
Not many could have foreseen that a virus would bring the global economy to its knees in 2020, writes Professor Ola H Grytten.
Wrong medicine for corona
Loans are no use when customers disappear, writes NHH Professor Victor D Norman.
Too much exemption with the tax-exemption method
Guttorm Schjelderup: In the public debate wealth tax is emphasised as the reason why the richest people emigrate, but the tax savings by avoiding capital gains taxation amounts to much more.
Are the financial institutions capable of detecting criminal activity, as required by the regulations?
UBS whistle blower Bradley C. Birkenfeld, Director of Group Compliance Mirella Elisa Os Wassiluk (DNB) and NHH Professor Guttorm Schjelderup are speaking at an NHH conference on financial secrecy in March.
New article by Hopland
The article "Pushing the Wrong Buttons: VAT Evasion by Misclassification of Meal Consumption Type" has been published in European Accounting Review.
Finance theory financed by the fish farming industry does not hold water
Petter Bjerksund, Linda Nøstbakken and Jarle Møen: The Norwegian Seafood Research Fund finances projects for University of Stavanger researchers, who then launch their own theories about taxation of economic rents.
Idle threats - the fish remains in Norwegian fjords
Iver Bragelien: Naturally it is always rough to lose values you thought that you had, but it helps to be extremely rich when that happens.
Møen Appointed to Nordic Tax Research Council
The Ministry of Finance has appointed Professor Jarle Møen as Norwegian member of The Nordic Tax Research Council.
Tax havens: Heaven or hell?
On Thursday 17 October 2019 Aija Rusina will hold a trial lecture on a prescribed topic and defend her thesis for the PhD degree at NHH.
Three Professor promotions this week
NHH promotes Endre Bjørndal, Mario Guajardo and Arnt Ove Hopland as full professors at the Department of Business and Management Science.
Alesina gives the 2019 Sandmo Lecture
Harvard Professor Alberto Alesina is this year’s guest lecturer at NHH’s Sandmo Lecture on Public Policy.
Permanent spending on a thin basis
Malin Arve: Is a new government item of expenditure to be sneaked in? Public Procurement (Statens Innkjøpssenter) becomes permanent, without a sufficiently thorough evaluation. We should not accept it.
New article by Mohammed Mardan
The article "Proft shifting and investment effects: The implications of zero-taxable profits" has been accepted for publication in Journal of Public Economics.
New article by Mohammed Mardan
The article "Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system" has been published in Journal of Public Economics.
New article by Maximilian Todtenhaupt
The article "Fiscal competition and public debt" has been published in Journal of Public Economics.
Public shaming is a costly affair for corporations
Corporations that invest in the tax havens blacklisted by the EU are penalised in the stock market. This shaming leads to weaker share prices.
Wants to make academic research more relevant
The practical relevance of research is on the agenda when the Norwegian Tax Accounting Symposium 2018 takes place this week.
Small business friendly wealth tax
Jarle Møen: The wealth tax may be structured in such a way that owners of smaller firms are given relieves, while owners of big fortunes are not.
Top publication by Haufler, Mardan and Schindler
The article "Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules" has been accepted for publication in Journal of International Economics.
Great media coverage
A paper by Evelina Gavrilova-Zoutman and Floris Zoutman has received great attention from international media.
NoCeT having great publication success
Several of the researchers at the Norwegian Centre for Taxation have published in top ranked journals in 2017. Last in the series of top articles is forthcoming in Econometrica.
NHH study on cannabis legalization
This week Evelina Gavrilova-Zoutman was invited to the Danish Folketinget to talk about cannabis legalization, based on her top publication on the subject.
Disagreement about the world’s biggest pension fund
Who should manage Norway’s enormous oil wealth? Should Norway’s ‘Oil Fund’ be moved out of Norges Bank? Three NHH researchers outline possible solutions.
NoCet tax conference
This week The Norwegian Center for Taxation (NoCeT) has invited researchers from USA, Canada and Europe to the historical Bryggen in Bergen.
Nobel Laureate Diamond on pension
Watch the Agnar Sandmo Lecture given by Nobel Laureate Peter Diamond, Professor at Massachusetts Institute of Technology.
Nobel Laureate Peter Diamond visits NHH
«I normally shy away from use of the word inequality, but it's become such a hot topic that it becomes harder and harder to do that» (Nobel Laureate Peter Diamond).
NHH in the middle of a political storm
President Trump will transfer weapon and equipment from the nation´s military to state and local police. He believes this will reduce crime and refers to a NHH study published in AEJ. The debate is raging in Washington Post.
NoCeT research featured in The Economist
Research by NHH researchers Evelina Gavrilova and Floris Zoutman on the impact of the passage of medical marijuana laws in American states bordering Mexico, is featured in a recent article in The Economist.
Publication bonus to Gavrilova and Zoutman
An article by Evelina Gavrilova- Zoutman and Floris Zoutman has been accepted for publication in highly prestigious The Economic Journal.
Top publication by Evelina Gavrilova and Floris Zoutman
The article "Is Legal Pot Crippling Mexican Drug Trafficking Organizations? The Effect of Medical Marijuana Laws on US Crime" has been accepted for publication in The Economic Journal.
NoCeT research as basis for Parliament debate
Research from NoCeT was used as basis for a debate about profit-shifting in Parliament on February 21.
The potential tax revenue loss from private Airbnb hosts is moderate
This is the conclusion in a recent Master thesis from the Norwegian Centre for Taxation.
35 MILL. NOK to tax research
The Research Council of Norway and The Norwegian Tax Administration allocate NOK 17.5 million each to The Norwegian Center for Taxation (NoCeT) at NHH.
Aid in reverse: how poor countries develop rich countries
NoCeT research in the Guardian: Developing countries sent $2tn more to the rest of the world than they received.
Best article prize to Agnar Sandmo
Agnar Sandmo won the prize for best article in Samfunnsøkonomen 2016.
Zoutman wins FIBE Publishers’ award
The winners of the FIBE 2017 Publishers’ award are Sander Renes and Floris T. Zoutman for the paper As Easy as ABC? Multidimensional Screening in Public Finance.
The art of contracts
The Nobel Prize in Economics was recently awarded to two researchers who had studied contract theory. Malin Arve at NHH has recently contributed to the field at the very highest level.
Lifting the Veil of Secrecy
During the conference "Lifting the Veil of Secrecy" academics, practitioners and investigative journalists from all over the world will discuss the role of the tax avoidance industry and how the challenges that tax havens represent can be mitigated.
Good schools, better students
School buildings throughout Norway are in a state of disrepair. Even in the most wealthy municipalities, local politicians put off prioritising maintenance. ‘How does this affect the learning environment,' asks researcher Arnt Ove Hopland.
‘Militarisation’ works
Giving military equipment to the police in the USA actually reduces crime, but not because of more weapons.
PhD defence: Julia Tropina Bakke
On Thursday 2 June 2016 Julia Tropina Bakke will hold a trial lecture on a prescribed topic and defend her thesis for the PhD degree at NHH.
How Panama Became a Tax Haven
Panama’s history as a tax haven is quite old. It goes all the way back to 1919, writes NHH professor Guttorm Schjelderup and SNF researcher Armando Pires in Foreign Affairs.
The fight against corruption
In the battle against corruption, it is important that economists do not let lawyers dominate entirely, Professor Tina Søreide means.
Preventing a new crisis
"The institutions we have built up in Norway since the 1980s are preventing a new crisis," says Øystein Thøgersen
PhD defense: Elias Braunfels
On Tuesday 16 June 2015 Elias Braunfels will hold a trial lecture on a prescribed topic and defend his thesis "Political Institutions, Economic Institutions, and Economic Growth" for the PhD degree at NHH.
Decline in Children's Academic Performance
There may be major unintended consequences when society restricts benefits. This is felt by the children of young single mothers. The effects of little money at home and less time to focus on children are pronounced in lower secondary school, where their marks are clearly lower.
Buffer gives cause for concerns
Finn E. Kydland believes that a predictable financial policy rather than monetary policy is crucial to improving productivity in the eurozone: "To me, a capital buffer seems unnecessary", he says.
Lucky for us
Norway has experienced robust growth, low unemployment and stable inflation. NHH Professor Øystein Thøgersen argues that the current situation is mostly down to luck.
PhD defense: Eirin Mølland
On Friday 10 October 2014 Eirin Mølland will hold a trial lecture on a prescribed topic and defend her thesis for the PhD degree at NHH.
'Free choice of hospital may reinforce social differences'
People with higher education and people who live in areas with a low mortality rate are overrepresented among users of the free choice of hospital system.
Giant hospitals neither cheaper nor better
Resource-intensive mergers in the hospital sector are based on a desire for better and cheaper hospitals, but when the positive effects cannot be documented, it is about time we showed less enthusiasm for such mergers, according to NHH professor Kurt R Brekke.
Scarred by unemployment
A new study carried out at NHH finds that unemployment has disturbing long term negative effects. Young people who have been unemployed are scarred by the experience. The younger they are, the more likely they are to be jobless later in life. Some of them drop out of the labour market for good.
When children start school is not important
Should we let children stay children for as long as possible, or is an early school start important to prepare children for life in a knowledge-based society?
No price competition in pharmaceuticals
The law regulating pharmacies should secure users cheaper medicines. However, the market is controlled by three dominant pharmacy chains, leading to restricted competition and preventing prices from falling.
Hospital managers afraid of losing their jobs
Department managers in Norwegian hospitals nowadays have to take care of both the financial aspect of running a hospital and the treatment of patients. NHH researcher Katarina Østergren is concerned with the strong emphasis on financial results.