The article "Playing easy or playing hard to get: When and how to attract FDI" has been published in Journal of Economic Behavior & Organization.

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.

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.

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

Petter Bjerksund, Guttorm Schjelderup and Floris T. Zoutman: Menon's tax report for NHO misleads readers. It inflates the importance of wealth tax and sets up calculations that falsely double the effective average tax rate.

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.

Guttorm Schjelderup: My NHH colleagues Jøril Mæland and Karin Thorburn want to remove wealth tax and are concerned with distribution. But they do not propose alternative and equally effective proposals for redistribution.

The article "The global minimum tax raises more revenues than you think, or much less" has been published in Journal of International Economics.

Petter Bjerksund and Guttorm Schjelderup: The real tax rate is 20 percent of the company's profit this year for a typical investor with a large fortune in a wholly owned, unlisted company. It is lower than under the Stoltenberg government.

Petter Bjerksund and Guttorm Schjelderup: NRK's ​​tax debate is based on meaningless assumptions: All returns in the "Tangens oil fund" go to the "household budget" and must therefore be tax-free. Is the tax really the problem, not the withdrawal?