Gunnar S. Eskeland: I think the state is too important, too powerful, to experiment on us, the voters and taxpayers, who are the superiors of the state.

On Thursday 26 June 2025 Henrik Svensli will hold a trial lecture on a prescribed topic and defend his thesis for the PhD degree at NHH.

The article "Optimal Taxation with Multiple Incomes and Types" has been published in Theoretical Economics.

A new UK regulation was intended to make large companies more transparent about their tax practices. The result? More reporting and polished language, but not more real insight.

Nordic tax experts agree that we need an exit tax in times of mobility and instability. The devil is, however, as always in the details. How to design such a tax with a minimum unwanted side effects and distortions?

This week, NHH hosted the first joint workshop on Tax and Sustainability in collaboration with WU Vienna University of Economics and Business and the University of Mannheim.

Ole-Andreas Elvik Næss: We should find out what it takes to lure tax refugees home before 2027. If we succeed, the community will earn 50 billion kroner – much more than we lose by letting them avoid wealth tax for life.

The article "Tax Strategy Disclosure: A Greenwashing Mandate?" has been published in Journal of Accounting Research.

Petter Bjerksund and Guttorm Schjelderup: The corporate tax rate must be raised to 28 percent if it is to finance the abolition of the entire wealth tax, and to over 30 percent if the combined corporate and dividend tax is to be kept at the current level.

The article "Investigative journalism: Market failures and government intervention through public broadcasters" has been published in Journal of Economic Behavior & Organization.

Gunnar S. Eskeland: Martin Bech Holte believes that the oil wealth has weakened our interest in creative owners who put capital and ability to change at their disposal at their own risk. It is a debate we should certainly have.

Petter Bjerksund, Arnt Ove Hopland and Guttorm Schjelderup: Calculation of tax costs necessarily requires data for tax and income, and we only get such data after the tax has been paid. A forward-looking, speculative method does not strengthen the tax debate.

Petter Bjerksund, Arnt Ove Hopland and Guttorm Schjelderup: If we remove the wealth tax, the effective tax is greatly reduced for the rich. For an investor, the tax drops from 21 percent to 15 percent just by assuming that the share capital is unlisted, not listed.

Petter Bjerksund and Guttorm Schjelderup: Menon's "summary of knowledge" is tax propaganda. It polarises the debate, undermines NHO's reputation and prevents a tax policy compromise that could give companies stable tax framework conditions.

Ole-Andreas Elvik Næss: Although there are good arguments for the wealth tax to be reduced, there are not as good arguments for the corporation tax to be raised.

The very wealthiest benefit from a far lower effective tax burden compared to those earning slightly less, a new study shows.