Did you miss out on the NHH mini conference on financial secrecy 24 March? The conference was digital and you now can watch the video and listen to experts discussing if financial institutions are capable of detecting criminal activity, as required by the regulations.
Tax evasion, bribery and fraud can be part of apparently legitimate business. Are the financial institutions capable of detecting criminal activity, as required by the regulations?
The article "International taxation and productivity effects of M&As" has been published in Journal of International Economics.
The winner of NHH’s Research Dissemination Award 2020 is professor Tina Søreide.
Head of NoCeT, Guttorm Schjelderup, was among the speakers in a big Norad webinar on illegal capital flight.
Petter Bjerksund: Has the Labour Party thought that, once again, it should be profitable to convert earned income into capital income? Or does the party intend to increase the dividend tax by 2,3 percentage points?
Jarle Møen: Small firms are, in many cases, taxed more favourably than houses. Will even more favourable taxes on "working capital" really lead to more jobs?
Malin Arve and Eirik Gaard Kristiansen: Perhaps everybody has not considered that they actually have taken part in an auction.
Gunnar S. Eskeland: The wealth tax study currently debated actually shows that protection of "working" capital leads to more jobs, at least within small businesses. If big businesses should be protected, too, less wealth tax will be paid.
The article "Capital gains taxation and funding for start-ups" has been published in Journal of Financial Economics.
The article "Taxing away M&A: Capital gains taxation and acquisition activity" has been published in European Economic Review.
The article "Multi‐part tariffs and differentiated commodity taxation" has been published in RAND Journal of Economics.
The lockdown in Norway has been successful in reducing the pressure on the healthcare system. If Norway would have followed the more lenient Swedish response, the peak number of COVID19 hospitalizations would have been three times higher.
Associate Professors at the Department of Business and Management Science, Floris Zoutman and Evelina Gavrilova-Zoutman, awarded for article on legalizing medical marijuana.
Guttorm Schjelderup: An argument commonly used by the people behind letterbox companies registered in tax havens is that they operate from tax havens to avoid double taxation. Is that correct? And what is meant by double taxation?
The article "Tax competition between developed, emerging, and developing countries – Same same but different?" has been published in Journal of Development Economics.
Guttorm Schjelderup: Users of tax havens claim to do nothing wrong and that they want to avoid double taxation, but the legal users legitimate and support a system with great damaging effects.
Not many could have foreseen that a virus would bring the global economy to its knees in 2020, writes Professor Ola H Grytten.
Loans are no use when customers disappear, writes NHH Professor Victor D Norman.
Guttorm Schjelderup: In the public debate wealth tax is emphasised as the reason why the richest people emigrate, but the tax savings by avoiding capital gains taxation amounts to much more.
UBS whistle blower Bradley C. Birkenfeld, Director of Group Compliance Mirella Elisa Os Wassiluk (DNB) and NHH Professor Guttorm Schjelderup are speaking at an NHH conference on financial secrecy in March.
The article "Pushing the Wrong Buttons: VAT Evasion by Misclassification of Meal Consumption Type" has been published in European Accounting Review.
Petter Bjerksund, Linda Nøstbakken and Jarle Møen: The Norwegian Seafood Research Fund finances projects for University of Stavanger researchers, who then launch their own theories about taxation of economic rents.
Iver Bragelien: Naturally it is always rough to lose values you thought that you had, but it helps to be extremely rich when that happens.
The Ministry of Finance has appointed Professor Jarle Møen as Norwegian member of The Nordic Tax Research Council.
On Thursday 17 October 2019 Aija Rusina will hold a trial lecture on a prescribed topic and defend her thesis for the PhD degree at NHH.
NHH promotes Endre Bjørndal, Mario Guajardo and Arnt Ove Hopland as full professors at the Department of Business and Management Science.
Harvard Professor Alberto Alesina is this year’s guest lecturer at NHH’s Sandmo Lecture on Public Policy.
Malin Arve: Is a new government item of expenditure to be sneaked in? Public Procurement (Statens Innkjøpssenter) becomes permanent, without a sufficiently thorough evaluation. We should not accept it.
The article "Proft shifting and investment effects: The implications of zero-taxable profits" has been accepted for publication in Journal of Public Economics.
The article "Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system" has been published in Journal of Public Economics.
The article "Fiscal competition and public debt" has been published in Journal of Public Economics.
Corporations that invest in the tax havens blacklisted by the EU are penalised in the stock market. This shaming leads to weaker share prices.
The practical relevance of research is on the agenda when the Norwegian Tax Accounting Symposium 2018 takes place this week.
Jarle Møen: The wealth tax may be structured in such a way that owners of smaller firms are given relieves, while owners of big fortunes are not.
The article "Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules" has been accepted for publication in Journal of International Economics.
A paper by Evelina Gavrilova-Zoutman and Floris Zoutman has received great attention from international media.
Several of the researchers at the Norwegian Centre for Taxation have published in top ranked journals in 2017. Last in the series of top articles is forthcoming in Econometrica.
This week Evelina Gavrilova-Zoutman was invited to the Danish Folketinget to talk about cannabis legalization, based on her top publication on the subject.
Who should manage Norway’s enormous oil wealth? Should Norway’s ‘Oil Fund’ be moved out of Norges Bank? Three NHH researchers outline possible solutions.
This week The Norwegian Center for Taxation (NoCeT) has invited researchers from USA, Canada and Europe to the historical Bryggen in Bergen.
Watch the Agnar Sandmo Lecture given by Nobel Laureate Peter Diamond, Professor at Massachusetts Institute of Technology.
«I normally shy away from use of the word inequality, but it's become such a hot topic that it becomes harder and harder to do that» (Nobel Laureate Peter Diamond).
President Trump will transfer weapon and equipment from the nation´s military to state and local police. He believes this will reduce crime and refers to a NHH study published in AEJ. The debate is raging in Washington Post.
Research by NHH researchers Evelina Gavrilova and Floris Zoutman on the impact of the passage of medical marijuana laws in American states bordering Mexico, is featured in a recent article in The Economist.
An article by Evelina Gavrilova- Zoutman and Floris Zoutman has been accepted for publication in highly prestigious The Economic Journal.
The article "Is Legal Pot Crippling Mexican Drug Trafficking Organizations? The Effect of Medical Marijuana Laws on US Crime" has been accepted for publication in The Economic Journal.
Research from NoCeT was used as basis for a debate about profit-shifting in Parliament on February 21.
This is the conclusion in a recent Master thesis from the Norwegian Centre for Taxation.
The Research Council of Norway and The Norwegian Tax Administration allocate NOK 17.5 million each to The Norwegian Center for Taxation (NoCeT) at NHH.
NoCeT research in the Guardian: Developing countries sent $2tn more to the rest of the world than they received.
Agnar Sandmo won the prize for best article in Samfunnsøkonomen 2016.
The winners of the FIBE 2017 Publishers’ award are Sander Renes and Floris T. Zoutman for the paper As Easy as ABC? Multidimensional Screening in Public Finance.
The Nobel Prize in Economics was recently awarded to two researchers who had studied contract theory. Malin Arve at NHH has recently contributed to the field at the very highest level.
During the conference "Lifting the Veil of Secrecy" academics, practitioners and investigative journalists from all over the world will discuss the role of the tax avoidance industry and how the challenges that tax havens represent can be mitigated.
School buildings throughout Norway are in a state of disrepair. Even in the most wealthy municipalities, local politicians put off prioritising maintenance. ‘How does this affect the learning environment,' asks researcher Arnt Ove Hopland.
Giving military equipment to the police in the USA actually reduces crime, but not because of more weapons.
On Thursday 2 June 2016 Julia Tropina Bakke will hold a trial lecture on a prescribed topic and defend her thesis for the PhD degree at NHH.
Panama’s history as a tax haven is quite old. It goes all the way back to 1919, writes NHH professor Guttorm Schjelderup and SNF researcher Armando Pires in Foreign Affairs.
In the battle against corruption, it is important that economists do not let lawyers dominate entirely, Professor Tina Søreide means.
"The institutions we have built up in Norway since the 1980s are preventing a new crisis," says Øystein Thøgersen
On Tuesday 16 June 2015 Elias Braunfels will hold a trial lecture on a prescribed topic and defend his thesis "Political Institutions, Economic Institutions, and Economic Growth" for the PhD degree at NHH.
There may be major unintended consequences when society restricts benefits. This is felt by the children of young single mothers. The effects of little money at home and less time to focus on children are pronounced in lower secondary school, where their marks are clearly lower.
Finn E. Kydland believes that a predictable financial policy rather than monetary policy is crucial to improving productivity in the eurozone: "To me, a capital buffer seems unnecessary", he says.
Norway has experienced robust growth, low unemployment and stable inflation. NHH Professor Øystein Thøgersen argues that the current situation is mostly down to luck.
On Friday 10 October 2014 Eirin Mølland will hold a trial lecture on a prescribed topic and defend her thesis for the PhD degree at NHH.
People with higher education and people who live in areas with a low mortality rate are overrepresented among users of the free choice of hospital system.
Resource-intensive mergers in the hospital sector are based on a desire for better and cheaper hospitals, but when the positive effects cannot be documented, it is about time we showed less enthusiasm for such mergers, according to NHH professor Kurt R Brekke.
A new study carried out at NHH finds that unemployment has disturbing long term negative effects. Young people who have been unemployed are scarred by the experience. The younger they are, the more likely they are to be jobless later in life. Some of them drop out of the labour market for good.
Should we let children stay children for as long as possible, or is an early school start important to prepare children for life in a knowledge-based society?
The law regulating pharmacies should secure users cheaper medicines. However, the market is controlled by three dominant pharmacy chains, leading to restricted competition and preventing prices from falling.
Department managers in Norwegian hospitals nowadays have to take care of both the financial aspect of running a hospital and the treatment of patients. NHH researcher Katarina Østergren is concerned with the strong emphasis on financial results.
