NoCeT provides high-quality research and education in all aspects of taxation and public finance. The centre is located at NHH - Norwegian School of Economics and is co-funded by the Research Council of Norway and the Norwegian Tax Authority. The latter also assists the centre with access to high-quality data for tax research.
News from NoCeT
We need lower taxes than we understand ourselves
Ole-Andreas Elvik Næss: Why are there so few in the public debate who care about tax relief for all?
This is how share taxation can be improved
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.
Top tax researchers gathered by NoCeT
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.
High time to reconsider the exemption method
Ole-Andreas Elvik Næss and Magne Mogstad: The time is overdue for a critical review of the exemption method. But it is difficult to get a good debate going when there is NOK 3,100 billion on the opposite side of the debate.