Business Taxation

Business Taxation

The research group in business taxation is part of the Norwegian Centre for Taxation at NHH. The group provides research on how to design tax systems to achieve economic efficiency and tax compliance.

Important areas of research are tax planning in multinational companies, payroll taxation, taxes and subsidies for innovation and intellectual capital, economic crime and the use of secrecy jurisdictions. The group has recently published in journals like The Accounting Review, Econometrica, Economic Journal, Journal of International Economics, Journal of Public Economics and Public Choice.