When the 4th Norwegian Symposium on Tax Accounting gathered in Bergen recently, hosted by NoCeT and NHH, professor and organizer Maximillian Todtenhaupt said the event have fulfilled its purpose of bringing together some of the best researchers globally on tax accounting.
Around 20 international PhD students gathered in Bergen this week to attend the course “EEU551 The Real and Reporting Effects of Business Taxation”.
Taxes are increasingly viewed as a crucial measure of a business's contribution to society. Companies are pressured to show that they pay the “fair share” of taxes and to display responsible tax practices.
Since Spring 2021, the tax researchers at NHH Norwegian School of Economics and Boston University Questrom School of Business meet once a month digitally and discuss a tax-related research project.
The article "Royalty taxation under tax competition and profit shifting" has been published in Canadian Journal of Economics.
The article "The unintended consequences of semi-autonomous revenue agencies" has been published in Canadian Journal of Economics.
Once a year, the representative of the tax authorities from Denmark, Finland, Iceland, Norway and Sweden meet to discuss the latest on the taxation of dividend income. This year, they met in Stavanger on May 23, 2023 and for the first time they invited researchers for one day workshop around the topic of dividend tax arbitrage.
On February 8, 2023 NHH and NoCeT had the pleasure to welcome Magnus Andresen as guest lecturer for the master courses “Taxes and Business Strategy” and “Personal Finance and Taxation”.
Andreas Olden: If the Norwegian Tax Administration sends out a behavior oriented letter, we can almost count the impact in terms of the difference in kroner and øre that comes in as tax money after the letters.
European Commission’s Marie Skłodowska-Curie Action has funded the research project TAXFAIR that aims to provide a knowledge-based framework for governments and policymakers around the world to implement an effective system for the automatic exchange of information.
The article "The triple difference estimator" has been published in the September issue of the Econometrics Journal, as the editor's choice of lead article. Editor’s choice-articles are published as open access.
Assistant Professor, Elisa Casi-Eberhard, was among the speakers at the first high-level policy event organized by the EU Tax Observatory on June 13, 2022, in Brussels.
Master thesis by Marcus Andersen Holte and Sander Sivertsvoll.
The Tax commission of Høyre, the Norwegian Conservative Party, visited NHH on 20 May.
The article "Taxation and the external wealth of nations: Evidence from bilateral portfolio holdings" has been published in Journal of International Money and Finance.
By Petter Bjerksund and Guttorm Schjelderup has been published in Samfunnsøkonomen.
Research project by Casi, Mardan & Muddasani funded by the United Nations University World Institute for Development Economics Research.
The article "Aggressive Tax Planning and Labor Investments" has been published in Journal of Accounting, Auditing & Finance.
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.
The article "Thinking outside the box: The cross-border effect of tax cuts on R&D" has been published in Journal of Public Economics.
By Petter Bjerksund and Guttorm Schjelderup is published in International Tax and Public Finance.
By Petter Bjerksund and Guttorm Schjelderup has been published in Samfunnsøkonomen.
By Petter Bjerksund and Guttorm Schjelderup has been published in Samfunnsøkonomen.
By Petter Bjerksund and Guttorm Schjelderup is forthcoming in Samfunnsøkonomen.
By Bodo Knoll, Nadine Riedel, Thomas Schwab, Maximilian Todtenhaupt and Johannes Voget was published in Research Policy.
Master thesis by Jon Blekastad and Dan Larsen.
By Steffen Juranek and Floris T. Zoutman has been published in the Journal of Population Economics.
By Steffen Juranek, Jörg Paetzold, Hannes Winner and Floris T. Zoutman is forthcoming in Kyklos.
Mohammed Mardan has been active as an Assistant Professor at NoCeT since 2018. He was promoted to associate professor this summer.
By Elisa Casi, Xiao Chen, Mark D. Orlic and Christoph Spengel appeared in the World Tax Journal.
Master Thesis by Rohit Reddy Muddasani.
The article "The effect of non-pharmaceutical interventions on the demand for health care and on mortality: evidence from COVID-19 in Scandinavia" has been published in Journal of Population Economics.
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 recently joined the Department of Business and Management Science as an Assistant Professor.
Isabel Montero Hovdahl recently joined the Department of Business and Management Science as an Assistant Professor.
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: 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 by Guttorm Schjelderup and Frank Stähler has been published in the Review of International Economics.
Towards a tax on actual returns by Aart Gerritsen and Floris T. Zoutman is forthcoming in Tax by Design for the Netherlands.
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.
Head of NoCeT, Guttorm Schjelderup, was among the speakers in a big Norad webinar on illegal capital flight.
The article "Taxing away M&A: Capital gains taxation and acquisition activity" has been published in European Economic Review.
The article "Tax competition between developed, emerging, and developing countries – Same same but different?" has been published in Journal of Development Economics.
The article "Pushing the Wrong Buttons: VAT Evasion by Misclassification of Meal Consumption Type" has been published in European Accounting Review.
The article "Proft shifting and investment effects: The implications of zero-taxable profits" has been accepted for publication in Journal of Public Economics.
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.
The article "Fiscal competition and public debt" has been published in Journal of Public Economics.
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.
The article "Revealed social preferences of Dutch political parties" has been accepted for publication in Journal of Public Economics.
NoCeT researchers Kristina Bott and Alexander W. Cappelen have, together with Erik Ø. Sørensen and Bertil Tungodden (both also at NHH), written an article in Harvard Business Review.
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.
The article "Flexibility in Income Shifting under Losses" has been accepted for publication in The Accounting Review.
NoCeT affiliate Tina Søreide won the 2017 best teacher prize for her master course “Corruption - Incentives, Disclosure and Liability”.
The article "Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?" has been accepted for publication in Journal of Public Economics.
Dirk Schindler has been appointed Associate Editor of the Journal of Economics and Statistics.
The article "Transfer Pricing Regulation and Taxation of Royalty Payments" has been accepted for publication in Journal of Public Economic Theory.
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.
Research from NoCeT was used as basis for a debate about profit-shifting in Parliament on February 21.
This is the conclusion in a recent Master thesis from the Norwegian Centre for Taxation.
NoCeT research in the Guardian: Developing countries sent $2tn more to the rest of the world than they received.
Agnar Sandmo won the prize for best article in Samfunnsøkonomen 2016.
The article "Capital taxation and imperfect competition: ACE vs. CBIT" has been accepted for publication in Journal of Public Economics.
The article "Police Officer on the Frontline or a Soldier? The Effect of Police Militarization on Crime" has been accepted for publication in American Economic Journal: Economic Policy.
Floris Zoutman received the Best Paper Award of the Conference of the Italian Society for Public Economics.
Kristina Bott received the Best Paper Award of the Doctoral Meeting 2016 at the Oxford University Centre for Business Taxation.
In the wake of the Panama papers leak NoCeT has figured prominently in international media such as BBC, The Guardian and Foreign Affairs.
Associate Professor Dirk Schindler is appointed associate editor of the Nordic Tax Journal.
Guttorm Schjelderup has become member of the editorial advisory board at the Springer journal International Tax and Public Finance (ITAX).
Controlled foreign cooperation rules, thin-capitalization rules and transfer pricing rules are all effective in limiting profit shifting activities.
The returns to investments in companies charged with corruption and fined by the US Securities and Exchange Commission is no less than the returns to similar non-corrupt companies.
Evelina Gavrilova-Zoutman will present an analysis of the incidence of the Norwegian payroll tax at the 28th Annual Congress of the Italian Society of Public Economics.
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