A tax evasion experiment revisited

Economics Bulletin, 2024, 44(3), 1010-1017, Online 30.09.2024

The Taxation of Norway’s Richest

Nordic Tax Journal, Online 22.11.2024

Aksjerabatten – spare gjennom selskap eller på privat hånd

Praktisk økonomi & finans, 2024, 40(4), 329-338, Online 20.12.2024

Citizenship/residence by investment and digital nomad visas

In Research Handbook on the Economics of Tax Havens, Edward Elgar Publishing, 2024, 179-195, Online 05.12.2024

Crime havens: tax planners and financial institutions rub shoulders with criminals

In Research Handbook on the Economics of Tax Havens, Edward Elgar Publishing, 2024, 256-279, Online 05.12.2024

Optimal platform pricing with multi-sided users: A direct and indirect network approach

European Journal of Operational Research, 2024, Online 01.10.2024

The legal incidence of ad valorem taxes matters

Journal of Economics, 2024, 142, 199-211, Online 08.03.2024

Fiscal and political determinants of local government maintenance

Building Research & Information, Online 13.05.2023

Transfer pricing under global adoption of destination-based cash-flow taxation

International Tax and Public Finance, Online 09.06.2023

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

Journal of International Economics, 2023, 145, 103837, Online 31.10.2023

Pilar 2: Den globale minsteskatten

Samfunnsøkonomen, 2023, 137(6), 12-19, Online 18.12.2023

Royalty taxation under tax competition and profit shifting

Canadian Journal of Economics, Online 14.09.2023

The unintended consequences of semi-autonomous revenue agencies

Canadian Journal of Economics, 2023, 56(3), 1063-1081, Online 02.08.2023

The economics of the global minimum tax

International Tax and Public Finance, Online 15.08.2023

Investors utbyttebeslutning og formuesskatt

Samfunnsøkonomen, 2022, 136(2), 27-34

Kapitalverdimodellen: Nøytral skatt på aksjeavkastning og formue

Samfunnsøkonomen, 2022, 136(6), 23-34, Online 15.12.2022

Females in crime

In A Modern Guide to the Economics of Crime, Edward Elgar Publishing, 2022

Peer effects in crime

In A Modern Guide to the Economics of Crime, Edward Elgar Publishing, 2022

Towards a Tax on Actual Returns

In Tax by Design for the Netherlands, Oxford University Press, 2022

Fraud concerns and support for economic relief programs

Journal of Economic Behavior & Organizationl, 2022, 203, 59-66, Online 13.09.2022

Taxation and the external wealth of nations: Evidence from bilateral portfolio holdings

Journal of International Money and Finance, 2022, 122, 102548, Online 09.12.2021

Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment

Accounting Review, Online 07.07.2022

Påvirker oppholdstid i Norge etterlevelse hos utenlandske arbeidstakere?

Samfunnsøkonomen, 2022, 136(1), 28-39

Sampling risk evaluations in tax audits: Some modelling issues

Law, Probability and Risk, Online 12.11.2022

The triple difference estimator

Econometrics Journal, 2022, 25(3), 531-553, Online 09.03.2022

Settlements in corporate bribery cases: an illusion of choice?

European Journal of Law and Economics, 2022, 53(2), 261-287, Online 08.02.2022

Aggressive Tax Planning and Labor Investments

Journal of Accounting, Auditing & Finance, Online 05.04.2022

The Optimal Spending Rate versus the Expected Real Return of a Sovereign Wealth Fund

Journal of Risk and Financial Management, Online 06.09.2021

Investor asset valuation under a wealth tax and a capital income tax

International Tax and Public Finance, Online 14.09.2021

Er den norske aksjonærbeskatningen nøytral?

Samfunnsøkonomen, 2021, 135(4), 43-52

Aksjonærmodellen og fritaksmetoden: Et to-hodet troll?

Samfunnsøkonomen, 2021, 135(4), 53-63

Fritaksmetoden: Skattefrie inntekter i aksjeselskap

Samfunnsøkonomen, 2021, 135(5), 52-56

One Directive, Several Transpositions: A Cross-Country Evaluation of the National Implementation of DAC6

World Tax Journal, 2021, 13(1), 63-81, Online 28.04.2021

Public procurement under and after emergencies

In Procurement in Focus: Rules, Discretion, and Emergencies, CEPR Press, 2021, 33-41

The tax-efficient use of debt in multinational corporations

Journal of Corporate Finance, 2021, 102119, Online 30.10.2021

Incumbency and expectations of fiscal rule compliance: Evidence from surveys of German policy makers

European Journal of Political Economy, Online 11.08.2021

Sanksjonsregimer for foretak

Tidsskrift for strafferett, 2021, 21(2), 273-299, Online 09.10.2021

The effect of non-pharmaceutical interventions on the demand for health care and on mortality: evidence from COVID-19 in Scandinavia

Journal of Population Economics, 2021, 34, 1299-1320, Online 28.07.2021

Labor market effects of COVID-19 in Sweden and its neighbors: Evidence from administrative data

Kyklos, Online 05.10.2021

Cross-border effects of R&D tax incentives

Research Policy, 2021, 50(9), 104326, Online 28.07.2021

A Machine Learning Analysis of the Recent Environmental and Resource Economics Literature

Environmental and Resource Economics, Online 01.04.2021

I sentralbankens blindsoner

Internasjonal Politikk, 2021, 79(3), 240-256, Online 09.08.2021

Investor‐state dispute settlement and multinational firm behavior

Review of International Economics, Online 08.02.2021

Thinking outside the box: The cross-border effect of tax cuts on R&D

Journal of Public Economics, 2021, 204, 104536, Online 05.11.2021

International taxation and productivity effects of M&As

Journal of International Economics, 2021, 103438, Online 29.01.2021

Less fiscal oversight, more adjustment

European Journal of Political Economy, 2020, 101893, Online 08.05.2020

Multi‐part tariffs and differentiated commodity taxation

RAND Journal of Economics, Online 12.08.2020

Evaluating carbon capture and storage in a climate model with endogenous technical change

Climate Change Economics, 2020, 11(1), 2050003, Online 19.12.2019

Capital gains taxation and funding for start-ups

Journal of Financial Economics, Online 20.06.2020

The Customer is King: Evidence on VAT Compliance in Tanzania

World Development, 2020, 128, 104841, Online 02.01.2020

Optimal hospital payment rules under rationing by waiting

Journal of Health Economics, 2020, 70, 102277, Online 10.01.2020

Academics' preferences for office spaces

Facilities, Online 28.08.2020

Pushing the Wrong Buttons: VAT Evasion by Misclassification of Meal Consumption Type

European Accounting Review, Online 26.12.2019

The International Endorsement of Corporate Settlements in Foreign Bribery Cases

International and Comparative Law Quarterly, 2020, 69(4), 945-978, Online 17.09.2020

Tax competition between developed, emerging, and developing countries – Same same but different?

Journal of Development Economics, 2020, 102491, Online 24.04.2020

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

International Tax and Public Finance, Online 28.03.2020

Skatt og digitale selskaper

Praktisk økonomi & finans, 2020, 36(4), 366-378, Online 18.11.2020

Prosecutors’ discretionary authority in efficient law enforcement systems

In Negotiated Settlements in Bribery Cases A Principled Approach, Edward Elgar Publishing, 2020, Chapter 7, 126-153

Taxing away M&A: Capital gains taxation and acquisition activity

European Economic Review, Online 23.06.2020

Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system

Journal of Public Economics, 2019, 169, 128-143, Online 07.12.2018

A partner in crime: Assortative matching and bias in the crime market

Journal of Economic Behavior and Organization, 2019, 159, 598-612, Online 02.12.2017

Is Legal Pot Crippling Mexican Drug Trafficking Organizations? The Effect of Medical Marijuana Laws on US Crime

Economic Journal, 2019, 129(617), 375-407, 
Online 16.11.2017

The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets

Journal of International Economics, 2019, 116, 58-73

Proft shifting and investment effects: The implications of zero-taxable profits

Journal of Public Economics, 2019, 173, 96-112, Online 23.03.2019

Equalizing tax bases or tax revenues under tax competition? The role of formula apportionment

Journal of Public Economic Theory, 2019, 21(1), 98-115, Online 08.08.2018

Sample statistics as convincing evidence: a tax fraud case

Law, Probability and Risk, 2019, 18(2-3), 149-176, Online 20.09.2019

Corporate returns to subsidised R&D projects: direct grants vs. tax credit financing

International Journal of Technology Management, 2019, 79(1), 84-101, Online 22.10.2018

Corporate returns to subsidised R&D projects: direct grants vs. tax credit financing

International Journal of Technology Management, 2019, 79(1), 84-101, Online 22.10.2018

Combating Corruption: Investigative Journalists on the Frontlines

In Making Transparency Possible: An Interdisciplinary Dialogue, Cappelen Damm Akademisk, 2019, Chapter 11, 109-135

Governments' Enforcement of Corporate Bribery Laws: A Call for a Two-Track Regulatory Regime

Tidsskrift for Rettsvitenskap, 2019, 132(2), 132-162, Online 13.06.2019

Regulating Corruption in International Markets: Why Governments Introduce Laws they Fail to Enforce

In The Oxford Handbook of Institutions of International Economic Governance and Market Regulation, Oxford University Press, 2019, Chapter 14

Corporate income taxes around the world: a survey on forward-looking tax measures and two applications

International Tax and Public Finance, 2019, 26, 418–456, Online 03.08.2018

Internasjonal skatteplanlegging – er åpenhet en utopi?

Nytt Norsk Tidsskrift, 2018, 35(2), 121-137

Effekten av strengere internprisingsregler på overskuddsflytting i flernasjonale foretak

Magma, 2018, 21(1), 62-70

Intertemporal Income Shifting Around a Large Tax Cut: the Case of Depreciations

Schmalenbach Business Review, 2018, 70(4), 313-340

Formula Apportionment: Factor Allocation and Tax Avoidance

European Accounting Review, 2018, 27(4), 649-681

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

Journal of International Economics, 2018, 114, 25-43, Online 01.05.2018

Flexibility in Income Shifting under Losses

The Accounting Review, 2018, 93(3), 163-183, Online 01.09.2017

Fiscal competition and public debt

Journal of Public Economics, 2018, 168, 47-61, Online 26.10.2018

Transfer Pricing Regulation and Taxation of Royalty Payments

Journal of Public Economic Theory, 2018, 20(1), 67-84, Online 21.06.2017

Tax competition and fiscal equalization under corporate income taxation

International Tax and Public Finance, 2018, 25(2), 311-324, Online 20.04.2017

Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?

European Economic Review, 2018, 102, 188-210

Attitudes Towards Large Income Risk in Welfare States: An International Comparison

Economica, 2018, 85(340), 846-872, Online 25.03.2018

Estimating Both Supply and Demand Elasticities Using Variation in a Single Tax Rate

Econometrica, 2018, 86(2), 763-771

An economic analysis of debarment

International Review of Law and Economics, 2017, 50, 36-49

R&D tax incentives and the emergence and trade of ideas

Economic Policy, 2017, 32(89), 39–80, Online 25.01.2017

Police Officer on the Frontline or a Soldier? The Effect of Police Militarization on Crime

American Economic Journal: Economic Policy, 2017, 9(3), 1-18

Capital taxation and imperfect competition: ACE vs. CBIT

Journal of Public Economics, 2017, 147, 1-15

Cross-country Services Versus Manufacturing Activity of Multinational Firms in Response to Services Versus Goods Policy

The World Economy, 2017, 40(3), 490-498, Online 20.10.2015

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

Journal of Public Economics, 2017, 152, 68-78, Online 06.06.2017

On cooperative game theory, taxation, and a boys’ night out with an unhappy ending

Beta. Scandinavian Journal of Business Research, 2017, 31(2), 159-169

Firm size and effective tax rates

Beta. Scandinavian Journal of Business Research, 2017, 31(2), 116-137

Revealed social preferences of Dutch political parties

Journal of Public Economics, 2017, 156, 81-100, Online 24.08.2017

Creaming and the Likelihood of Discovering Additional Giant Petroleum Fields

Mathematical Geosciences, 2017, 49(1), 67-83, Online 05.10.2016

Why countries differ in thin capitalization rules: The role of financial development

European Economic Review, 2017, 91, 1-14, Online 13.09.2016

Statistical testing of bounded rationality with applications to the newsvendor model

European Journal of Operational Research, 2017, 259(1), 251-261
(Online 17.10.2016)

The participation exemption: Tax-free synthetic interest in companies

In Trends in Financial Market Innovations: The Role of Taxes, CORIT Academic Copenhagen, 2016, 89-103

Long-run relationship between investment and maintenance in local governments

Facilities, 2016, 34(11/12), 703-722

Optimal maintenance scheduling for local public purpose buildings

Property Management, 2016, 34(2), 120-135

Gender differences in competitiveness: Evidence from educational admission reforms

The B.E. Journal of Economic Analysis and Policy, 2016, 16(1), 409-436

Learning environment and student effort

International Journal of Educational Management, 2016, 30(2), 271-286

Optimal redistribution and optimal monitoring of labor supply

Journal of Public Economics, 2017, 135, 15-31, Online 20.01.2016

Risiko, sårbarhet og beredskap ved oljeutslipp

In Investeringsprosjekter og miljøkonsekvenser: en antologi med bidrag fra 16 forskere, 2016, Chapter 10, 174-194

Argumenter for progressiv beskatning: et historisk perspektiv

Samfunnsøkonomen, 2016, 130(4), 49-60

Multinationals and Income Shifting by Debt

International Journal of the Economics of Business, 2016, 23(3), 263-286

Secrecy jurisdictions

International Tax and Public Finance, 2016, 23(1), 168-189

The tax sensitivity of debt in multinationals: A review

International Journal of the Economics of Business, 2016, 23(1), 109-121

The power of money: Wealth effects in contests

Games and Economic Behavior, 2016, 100, 46-68, Online 21.09.2016

Rettferdig ulikhet

Magma – Tidsskrift for økonomi og ledelse, 2015, 18(6), 38-43

Price regulation and parallel imports of pharmaceuticals

Journal of Public Economics, 2015, 129, 92-105

Estimating the Additionality of R&D Subsidies Using Project Evaluation Data

Journal of Technology Transfer, 2015, 40(2), 227-251

Can Game Theory Explain Poor Maintenance of Regional Government Facilities?

Facilities, 2015, 33(3/4), 195-205

Does student satisfaction with school facilities affect exam results? An empirical investigation

Facilities, 2015, 33(13/14), 760-774

Effects of Taxes and Subsidies on Media Services

In R. G. Picard and S. S. Wildman (eds.), Handbook on the Economics of the Media, Edward Elgar Publishing, 2015, Ch. 16, 350-382

Debt shifting and thin-capitalization rules – German experience and alternative approaches

Nordic Tax Journal, 2015(1), 17-33

The early history of environmental economics

Review of Environmental Economics and Policy, 2015, 9(1), 43-63

The principal problem in the political economy: income distribution in the history of economic thought

In: Atkinson and Bourguignon (eds.) Handbook of Income Distribution, North-Holland, 2015, 2A, 3-65

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

International Tax and Public Finance, 2015, 22(2), 274-310

Taxing mobile capital and profits: The Nordic Welfare States

Nordic Economic Policy Review, 2015, 2, 91-114

An experimental study of prosocial motivation among criminals

Experimental Economics, 2014, 17(4), 501-511

Income and Livelihoods in the War in Afghanistan

World Development, 2014, 60, 113-131

Do Non-enforceable Contracts Matter? Evidence from an International Lab Experiment

Review of Income and Wealth, 2014, 60(1), 100-113

How Related Are Technical and Subjective Measures of Building Conditions? The Case of Norwegian Public Schools

Facilities, 2014, 32(5/6), 295-306

One Size Fits All? Facility Management in Norwegian Local Governments

Nordic Journal of Surveying and Real Estate Research, 2014, 10(1), 7-22

Voter Information and Electoral Outcomes: The Norwegian List of Shame

Public Choice, 2014, 161(1), 233-255

Multidimensional Screening in a Monopolistic Insurance Market

The Geneva Risk and Insurance Review, 2014, 39, 90-130, Online 29.04.2014

Andersson, Jonas
Lillestøl, Jostein
Schjelderup, Guttorm
Støve, Bård

Hva vet vi om dem som skjuler inntekt og formue i skatteparadis?

Magma - Tidsskrift for økonomi og ledelse, 2013, 16(1), 29-35

Barth, Erling W.
Cappelen, Alexander W.
Ognedal, Tone

Fair Tax Evasion

Nordic Journal of Political Economy, 2013, 38, 1-16

Give and take in dictator games

Economic Letters, 2013, 118(2), 280-283

When Do We Lie?

Journal of Economic Behavior and Organization, 2013, 93, 258-26

Do School Building Conditions Matter in a Rich Country? A Look to Norway

Online Educational Research Journal, 2013, 4(10), 1-18

Central Government Control and Fiscal Adjustment: Norwegian Evidence

Economics of Governance, 2013, 14(2), 185-203

School Facilities and Student Achievement in Industrial Countries: Evidence from the TIMSS

International Education Studies, 2013, 6(3), 162-171

Bør den indirekte pressestøtten gis som momsfritak eller skattefradrag?

Norsk Medietidsskrift, 2013, 20(1), 29-50

Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy

Economica, 2013, 80(317), 131-148

Form og substans: Flernasjonale selskaper og skatteplanlegging

Samfunnsøkonomen, 2013, 127(1), 26-31

Nye utfordringer i bedriftsbeskatningen

Samfunnsøkonomen, 2013, 127(5), 32-41

Attitudes towards income risk in the presence of quantity constraints

The Geneva Risk and Insurance Review, 2013, 38, 183-209, Online 25.11.2013

Overskuddflytting inn eller ut av Norge?

In: Skjult – et hefte om skatteparadis, kapitalflukt og hemmelighold, published by Changemaker and Tax Justice Network – Norway, 2012, 58-61

En kommentar til "Nøytral skattelegging av finansielle instrument?"

Praktisk økonomi & finans, 2012, 28(1), 95-96

Youth Unemployment, Terrorism and Political Violence, Evidence from the Israeli/Palestinian Conflict

Peace Economics, Peace Science and Public Policy, 2012, 18(2), 1-37

Ad Pricing by Multi-Channel Platforms: How to Make Viewers and Advertisers Prefer the Same Channel?

Journal of Media Economics, 2012, 25(3), 133-146

Gir selektive forskningssubsidier økt forskningsinnsats i næringslivet?

Samfunnsøkonomen, 2012, 126(9), 48-56

On the Desirability of Taxing Capital Income in Optimal Social Insurance

Journal of Public Economics, 2012, 96(9-10), 853-868

R&D Investment Responses to R&D Subsidies: A Theoretical Analysis and a Microeconometric Study

World Review of Science, Technology and Sustainable Development, 2012, 9(2/3/4), 169-203

Bør FoU-støtte rettes mot små eller store foretak?

Magma - Tidsskrift for økonomi og ledelse, 2012, 15(7), 84-95

An Evasive Topic: Theorizing About the Hidden Economy

International Tax and Public Finance, 2012, 19(1), 5-24

Debt Shifting and Ownership Structure

European Economic Review, 2012, 56(4), 635-647

School Facilities and Student Achievement in Industrial Countries: Evidence from the TIMSS

International Education Studies, 2013, 6(3), 162-171

Bør den indirekte pressestøtten gis som momsfritak eller skattefradrag?

Norsk Medietidsskrift, 2013, 20(1), 29-50

Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy

Economica, 2013, 80(317), 131-148

Form og substans: Flernasjonale selskaper og skatteplanlegging

Samfunnsøkonomen, 2013, 127(1), 26-31

Nye utfordringer i bedriftsbeskatningen

Samfunnsøkonomen, 2013, 127(5), 32-41