NoCeT provides high-quality research and education in all aspects of taxation and public finance. The centre is located at NHH - Norwegian School of Economics and is co-funded by the Research Council of Norway and the Norwegian Tax Authority. The latter also assists the centre with access to high-quality data for tax research.
News from NoCeT
Too much exemption with the tax-exemption method
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.
Are the financial institutions capable of detecting criminal activity, as required by the regulations?
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.
New article by Hopland
The article "Pushing the Wrong Buttons: VAT Evasion by Misclassification of Meal Consumption Type" has been published in European Accounting Review.
Finance theory financed by the fish farming industry does not hold water
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.