Tax Complexity as Price Discrimination

NHH Department of Business and Management Science Discussion Paper 2024/4

Business model digitalization, competition, and tax savings

NHH Department of Business and Management Science Discussion Paper 2024/6

Gender Differences in Tax Evasion: Evidence from Norwegian Administrative Data

NHH Department of Business and Management Science Discussion Paper 2024/8

Wealth Taxation: The Key to Unlocking Capital Gains

NHH Department of Business and Management Science Discussion Paper 2024/10

The Economics of the Global Minimum Tax

NHH Department of Business and Management Science Discussion Paper 2023/3

Causal Forest, Treatment Effect Heterogeneity, Payroll Tax Incidence, Administrative Data

NHH Department of Business and Management Science Discussion Paper 2023/9

Citizenship/Residence by Investment and Digital Nomad Visas: The Golden Era of Individual Tax Evasion and Avoidance?

NHH Department of Business and Management Science Discussion Paper 2023/12

Lost in Information: National Implementation of Global Tax Agreements

NHH Department of Business and Management Science Discussion Paper 2023/22

NHH Department of Economics Discussion Paper 2023/23

Effects of Voluntary Audit on Accounting Quality in Small Private Firms

NHH Department of Business and Management Science Discussion Paper 2022/1

Size Management in Response to Mandatory Audit Rules

NHH Department of Business and Management Science Discussion Paper 2022/2

Optimal Taxation with Multiple Incomes and Types

NHH Department of Business and Management Science Discussion Paper 2022/3

The global minimum tax raises more revenues than you think, or much less

NHH Department of Business and Management Science Discussion Paper 2022/6

Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-cum and Cum-ex Transactions

NHH Department of Business and Management Science Discussion Paper 2022/7

Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax

NHH Department of Business and Management Science Discussion Paper 2022/8

A tax evasion experiment revisited

NHH Department of Business and Management Science Discussion Paper 2022/15

Information about Fewer Audits Reduces Support for Economic Relief Programs

NHH Department of Business and Management Science Discussion Paper 2021/2

Fraud detection by a multinomial model: Separating honesty from unobserved fraud

NHH Department of Business and Management Science Discussion Paper 2020/15

Royalty Taxation under Profit Shifting and Competition for FDI

NHH Department of Business and Management Science Discussion Paper 2020/11

Investor-State Dispute Settlement and Multinational Firm Behavior

NHH Department of Business and Management Science Discussion Paper 2020/9

Labor Market Effects of COVID-19 in Sweden and its Neighbors: Evidence from Novel Administrative Data

NHH Department of Business and Management Science Discussion Paper 2020/8

Playing Easy or Playing Hard to Get: When and How to Attract FDI

NHH Department of Business and Management Science Discussion Paper 2020/7

The Effect of Social Distancing Measures on Intensive Care Occupancy: Evidence on COVID-19 in Scandinavia

NHH Department of Business and Management Science Discussion Paper 2020/2

The Triple Difference Estimator

NHH Department of Business and Management Science Discussion Paper 2020/1

The impact of international tax information exchange agreements on the use of tax amnesty: evidence from Norway

NHH Department of Business and Management Science Discussion Paper 2019/12
NHH Department of Economics Discussion Paper 2019/16

Profit shifting and the effect of stricter transfer pricing regulation on tax revenue

NHH Department of Business and Management Science Discussion Paper 2019/11

Does a Wealth Tax Discriminate against Domestic Investors?

NHH Department of Business and Management Science Discussion Paper 2019/16

Multi-Part Tariffs and Differentiated Commodity Taxation

CESifo Working Paper Series, No. 7852, Munich

Corporate Taxation, Tax Administration and Financial Development

CESifo Working Paper Series, No. 7940, Munich

International Debt Shifting: The Value Maximizing Mix of Internal and External Debt

NHH Department of Business and Management Science Discussion Paper 2019/1

Stairway to (Secrecy) Heaven: Market Attitudes towards Secrecy Shopping

NHH Department of Business and Management Science Discussion Paper 2018/19

Corporate returns to subsidized R&D projects: Direct grants vs tax credit financing

NHH Department of Business and Management Science Discussion Paper 2018/9

The Tax-Efficient Use of Debt in Multinational Corporations

CESifo Working Paper Series No. 7133, Munich

Name and shame? Evidence from the European Union tax haven blacklist

NHH Department of Business and Management Science Discussion Paper 2018/18

Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment

NHH Department of Business and Management Science Discussion Paper 2018/5

Accountability and taxation: Experimental evidence

NHH Department of Economics Discussion Paper 2018/24

Tre grupper skatteytere i søkelyset: Har de ulike kjennetegn?

NHH Department of Business and Management Science Discussion Paper 2017/5

You’ve got mail: A randomised field experiment on tax evasion

NHH Department of Economics Discussion Paper 2017/10

How to Use One Instrument to Identify Two Elasticities

NHH Department of Business and Management Science Discussion Paper 2017/2

Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules

NHH Department of Accounting, Auditing and Law Discussion Paper 2017/1

Should the marginal tax rate be negative? Ragnar Frisch on the socially optimal amount of work

NHH Department of Economics Discussion Paper 2017/1

Investor State Dispute Settlement and Multinational Firm Behavior

NHH Department of Business and Management Science Discussion Paper 2017/4

NHH Department of Economics Discussion Paper 2017/20

NHH Department of Accounting, Auditing and Law Working Paper 2017/4

Taxing Royalty Payments

NHH Department of Business and Management Science Discussion Paper 2016/16

The Effect of Tax Havens on Host Country Welfare

CESifo Working Paper Series No. 5314, Munich

Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?

CESifo Working Paper Series No. 5609, Munich

Income Shifting under Losses

NHH Department of Business and Management Science Discussion Paper 2015/21

Profit Shifting, Regulation, and Economic Activity

NHH Department of Accounting, Auditing and Law Discussion Paper 2015/1

The Effect of the Norwegian Wealth Tax on Investors’ Activity in Small, Non-listed Companies

NHH Department of Accounting, Auditing and Law Discussion Paper 2015/2

Secrecy Jurisdictions

NHH Department of Business and Management Science Discussion Paper 2015/12

The participation exemption: Tax-free synthetic interest in companies

CORIT Academic Discussion Paper 2014/1

Capital Taxation and Imperfect Competition: ACE vs. CBIT

CESifo Working Paper Series No. 5075, Munich

Patent Trolls, Litigation, and the Market for Innovation

NHH Department of Business and Management Science Discussion Paper 2014/24

Income Shifting under Losses

CESifo Working Paper Series No. 5130, Munich

Effects of taxes and subsidies on media services

NHH Department of Business and Management Science Discussion Paper 2014/44

Snyte skatt hvis mulig? Hva fortalte Verdiundersøkelsen 2007?

SNF Working Paper 03/14

Abusive Transfer Pricing and Economic Activity

NHH Department of Business and Management Science Discussion Paper 2014/21

Transfer Pricing and Debt Shifting in Multinationals

CESIfo Working Paper Series No. 4381, Munich

Kjennetegnsanalyser av skattytere som unndrar skatt ved å skjule formuer og inntekter i utlandet

SNF Report 10/12

Estimating the additionality of R&D subsidies using proposal evaluation data to control for firms’ R&D intentions

Statistics Norway Discussion Paper No. 729, Oslo

Debt Shifting and Thin-Capitalization Rules - German Experience and Alternative Approaches

NHH Department of Accounting, Auditing and Law Discussion Paper 2012/6

Catalysts for Social Insurance: Education Subsidies vs. Physical Capital Taxation

NHH Department of Accounting, Auditing and Law Discussion Paper 2012/5