Guttorm Schjelderup is a Professor of both Economics and Business Economics at the Norwegian School of Economics. Schjelderup received his PhD at NHH in 1991. He has been a visiting fellow at Cambridge University and the University of Colorado at Boulder.
Schjelderup is a Research Fellow at CESIFO and the Oxford Center of Business Taxation, and he is the Head of the Norwegian Center for Taxation (NoCeT). He has been heading several governments appointed committees advising on policy.
His research interests include business taxation, multinational firm behavior, profit shifting, tax havens as well as policy evaluation. He has published in leading academic journals such as the The Economic Journal, Journal of International Economics, International Economic Review and Journal of Public Economics.
| Author(s) | Title | Publisher |
|---|---|---|
| Goldbach, Stefan; Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; Wamser, Georg | The tax-efficient use of debt in multinational corporations | Journal of Corporate Finance Volume 71; 2021 |
| Brekke, Kurt Richard; Pires, Armando; Schindler, Dirk; Schjelderup, Guttorm | Capital taxation and imperfect competition: ACE vs. CBIT | Journal of Public Economics Volume 147; page 1 - 15; 2017 |
| Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm | Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? | Journal of Public Economics Volume 152; page 68 - 78; 2017 |
| Kind, Hans Jarle; Schjelderup, Guttorm; Stähler, Frank | Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy | Economica Volume 80 (317); page 131 - 148; 2013 |
| Foros, Øystein; Kind, Hans Jarle; Schjelderup, Guttorm | Ad Pricing by Multi-Channel Platforms: How to Make Viewers and Advertisers Prefer the Same Channel? | Journal of Media Economics Volume 25 (3); page 133 - 146; 2012 |
| Schindler, Dirk Steffen; Schjelderup, Guttorm | Debt shifting and ownership structure | European Economic Review Volume 56 (4); page 635 - 647; 2012 |
| Runkel, Marco; Schjelderup, Guttorm | The Choice of Apportionment Factors under Formula Apportionment | International Economic Review Volume 52 (3); page 913 - 934; 2011 |
| Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm | Company taxation and tax spillovers: Separate accounting versus formula apportionment | European Economic Review Volume 54 (1); page 121 - 132; 2010 |
| Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm | Economic integration and the relationship between profit and wage taxes | Public Choice Volume 138 (3-4); page 423 - 446; 2009 |
| Janeba, Eckhard; Schjelderup, Guttorm | The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions | Economic Journal Volume 119 (539); page 1143 - 1161; 2009 |
| Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, Guttorm | Efficiency enhancing taxation in two-sided markets | Journal of Public Economics Volume 92 (5-6); page 1531 - 1539; 2008 |
| Kind, Hans Jarle; Midelfart, Karen Helene; Schjelderup, Guttorm | Corporate tax systems, multinational enterprises, and economic integration | Journal of International Economics Volume 65 (2); page 507 - 521; 2005 |
| Haufler, Andreas; Schjelderup, Guttorm | Tacit collusion and international commodity taxation | Journal of Public Economics Volume 88 (03.apr); page 577 - 600; 2004 |
| Kind, Hans Jarle; Knarvik, Karen Helene Midelfart; Schjelderup, Guttorm | Competing for capital in a "lumpy" world | Journal of Public Economics Volume 78 (3); page 253 - 274; 2000 |
| Schjelderup, Guttorm; Haufler, Andreas | Corporate tax systems and cross country profit shifting | Oxford Economic Papers Volume 52; page 306 - 325; 2000 |
| Schjelderup, Guttorm; Konrad, Kai A. | Fortress building in global tax competition | Journal of Urban Economics Volume 46 (1); page 156 - 167; 1999 |
| Schjelderup, Guttorm; Weichenrieder, Alfons J. | Trade, Multinationals, and Transfer Pricing Regulations | Canadian Journal of Economics Volume 32 (3); page 817 - 834; 1999 |
| Gabrielsen, Tommy Staahl; Schjelderup, Guttorm | Transfer Pricing and Ownership Structure | The Scandinavian Journal of Economics Volume 101 (4); page 673 - 688; 1999 |
| Osmundsen, Petter; Hagen, Kåre P.; Schjelderup, Guttorm | Internationally mobile firms and tax policy | Journal of International Economics Volume 45 (1); page 97 - 113; 1998 |
| Schjelderup, Guttorm | Optimal Taxation, Capital Mobility and Tax Evasion | The Scandinavian Journal of Economics Volume 95 (3); page 377 - 386; 1993 |
Department of Business and Management Science, NHH
Main: Business Taxation
Secondary: Managerial Economics and Business Strategy
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?
Petter Bjerksund, Guttorm Schjelderup and Floris T. Zoutman: Total tax on owners and companies in Norway is 13.5 percentage points higher than in the countries with which we should compare ourselves. Norway is on the wrong track.
Petter Bjerksund and Guttorm Schjelderup: It creates a dynasty effect where wealth accumulates among the few.
Petter Bjerksund and Guttorm Schjelderup: The high-price tax will give us less clean power in both the short and long term. It is a textbook example of how a tax should not be launched.
Petter Bjerksund and Guttorm Schjelderup: The fixed price scheme has now got a loophole which makes it most profitable for the power producers to offer fixed price agreements to the customers who need it the least.
Petter Bjerksund and Guttorm Schjelderup: The power producers' description of reality and arguments characterize the government's proposal for changes in power taxation. The proposal may have unintended effects that weaken competition and the power market itself.
By Petter Bjerksund and Guttorm Schjelderup has been published in Samfunnsøkonomen.
The overall focus of the master course FIE441 Taxes and Business Strategy is to provide students with a basic understanding of the international tax environment and how it affects corporate behavior.
The article "The tax-efficient use of debt in multinational corporations" has been published in Journal of Corporate Finance.
By Petter Bjerksund and Guttorm Schjelderup is published in International Tax and Public Finance.
By Petter Bjerksund and Guttorm Schjelderup has been published in Samfunnsøkonomen.
