New article by Juranek
The article "Royalty taxation under tax competition and profit shifting" has been published in Canadian Journal of Economics.
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New article by Mardan
The article "The unintended consequences of semi-autonomous revenue agencies" has been published in Canadian Journal of Economics.
Nordic Tax Delegates Annual Meeting
Once a year, the representative of the tax authorities from Denmark, Finland, Iceland, Norway and Sweden meet to discuss the latest on the taxation of dividend income. This year, they met in Stavanger on May 23, 2023 and for the first time they invited researchers for one day workshop around the topic of dividend tax arbitrage.
Guest Lecture from Magnus Andresen
On February 8, 2023 NHH and NoCeT had the pleasure to welcome Magnus Andresen as guest lecturer for the master courses “Taxes and Business Strategy” and “Personal Finance and Taxation”.
Actions from behavioral economics reduce tax evasion
Andreas Olden: If the Norwegian Tax Administration sends out a behavior oriented letter, we can almost count the impact in terms of the difference in kroner and øre that comes in as tax money after the letters.
Taxfair – a project funded by the European Commission
European Commission’s Marie Skłodowska-Curie Action has funded the research project TAXFAIR that aims to provide a knowledge-based framework for governments and policymakers around the world to implement an effective system for the automatic exchange of information.
Lead article by Olden and Møen
The article "The triple difference estimator" has been published in the September issue of the Econometrics Journal, as the editor's choice of lead article. Editor’s choice-articles are published as open access.
EU Tax Observatory Annual Conference title “Tax Avoidance and Offshore Wealth: Policies for Tomorrow”
Assistant Professor, Elisa Casi-Eberhard, was among the speakers at the first high-level policy event organized by the EU Tax Observatory on June 13, 2022, in Brussels.
Skattlegging av digitale tjenester
Master thesis by Marcus Andersen Holte and Sander Sivertsvoll.
Visit from the Tax commission of Høyre
The Tax commission of Høyre, the Norwegian Conservative Party, visited NHH on 20 May.
New article by Todtenhaupt
The article "Taxation and the external wealth of nations: Evidence from bilateral portfolio holdings" has been published in Journal of International Money and Finance.
Investor's dividend decision and the wealth tax
By Petter Bjerksund and Guttorm Schjelderup has been published in Samfunnsøkonomen.
Research project by Casi, Mardan & Muddasani
Research project by Casi, Mardan & Muddasani funded by the United Nations University World Institute for Development Economics Research.
New article by Traini
The article "Aggressive Tax Planning and Labor Investments" has been published in Journal of Accounting, Auditing & Finance.
NHH and PwC join forces to develop a new evaluation concept for the course FIE441 Taxes and Business Strategy
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.
New article by Todtenhaupt
The article "Thinking outside the box: The cross-border effect of tax cuts on R&D" has been published in Journal of Public Economics.
Investor asset valuation under a wealth tax and a capital income tax
By Petter Bjerksund and Guttorm Schjelderup is published in International Tax and Public Finance.
Is the Norwegian shareholder taxation neutral?
By Petter Bjerksund and Guttorm Schjelderup has been published in Samfunnsøkonomen.
The participation exemption and the shareholder model: two trolls?
By Petter Bjerksund and Guttorm Schjelderup has been published in Samfunnsøkonomen.
Tax exempt income from capital gains outside the EEA
By Petter Bjerksund and Guttorm Schjelderup is forthcoming in Samfunnsøkonomen.
Cross-border effects of R&D tax incentives
By Bodo Knoll, Nadine Riedel, Thomas Schwab, Maximilian Todtenhaupt and Johannes Voget was published in Research Policy.
What drives the devil’s machine?
Master thesis by Jon Blekastad and Dan Larsen.
The effect of non-pharmaceutical interventions on the demand for health care and on mortality: evidence from COVID-19 in Scandinavia
By Steffen Juranek and Floris T. Zoutman has been published in the Journal of Population Economics.
Labor Market Effects of COVID-19 in Sweden and its Neighbors: Evidence from Novel Administrative Data
By Steffen Juranek, Jörg Paetzold, Hannes Winner and Floris T. Zoutman is forthcoming in Kyklos.
Mohammed Mardan promoted to Associate Professor
Mohammed Mardan has been active as an Assistant Professor at NoCeT since 2018. He was promoted to associate professor this summer.
One Directive, Several Transpositions: A Cross-Country Evaluation of the National Implementation of DAC6?
By Elisa Casi, Xiao Chen, Mark D. Orlic and Christoph Spengel appeared in the World Tax Journal.
Dual Citizenship and the Directive on Administrative Cooperation (DAC6) of the European Union
Master Thesis by Rohit Reddy Muddasani.
New article by Juranek and Zoutman
The article "The effect of non-pharmaceutical interventions on the demand for health care and on mortality: evidence from COVID-19 in Scandinavia" has been published in Journal of Population Economics.
TAXGLOBAL
TAXGLOBAL, a new project at the Norwegian Centre for Taxation, examines the cross-border effect of corporate taxation on economic activity using granular administrative data from Norway.
Elisa Casi
Elisa Casi recently joined the Department of Business and Management Science as an Assistant Professor.
Isabel Montero Hovdahl
Isabel Montero Hovdahl recently joined the Department of Business and Management Science as an Assistant Professor.
David Murphy
David Murphy recently arrived as a PhD Research Scholar in the Department of Business and Management Science.
Cross-border tax evasion after the common reporting standard
Cross-border tax evasion after the common reporting standard: Game over? by Elisa Casi, Christoph Spengel and Barbara Stage has been published in the Journal of Public Economics.
Investor Dispute Settlement and Multinational Firm Behavior
Investor Dispute Settlement and Multinational Firm Behavior by Guttorm Schjelderup and Frank Stähler has been published in the Review of International Economics.
Towards a tax on actual returns
Towards a tax on actual returns by Aart Gerritsen and Floris T. Zoutman is forthcoming in Tax by Design for the Netherlands.
A thesis at NoCeT disproves the claim that tax havens have good governance
Dharmapala and Hines (2009) provide empirical evidence that good governance quality is associated with tax haven status. Vegard Flystveit and Håvard Øyna decided to test this prediction with new data.
Norad webinar on illegal capital flight
Head of NoCeT, Guttorm Schjelderup, was among the speakers in a big Norad webinar on illegal capital flight.
New article by Todtenhaupt
The article "Taxing away M&A: Capital gains taxation and acquisition activity" has been published in European Economic Review.
New article by Mardan
The article "Tax competition between developed, emerging, and developing countries – Same same but different?" has been published in Journal of Development Economics.
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.
New article by Mohammed Mardan
The article "Proft shifting and investment effects: The implications of zero-taxable profits" has been accepted for publication in Journal of Public Economics.
New article by Mohammed Mardan
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.
New article by Maximilian Todtenhaupt
The article "Fiscal competition and public debt" has been published in Journal of Public Economics.
Top publication by Haufler, Mardan and Schindler
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.
New article by Floris Zoutman
The article "Revealed social preferences of Dutch political parties" has been accepted for publication in Journal of Public Economics.
Tax evasion article in Harvard Business Review
NoCeT researchers Kristina Bott and Alexander W. Cappelen have, together with Erik Ø. Sørensen and Bertil Tungodden (both also at NHH), written an article in Harvard Business Review.
NoCeT research featured in The Economist
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.
Top publication by Arnt Ove Hopland and Dirk Schindler
The article "Flexibility in Income Shifting under Losses" has been accepted for publication in The Accounting Review.
Teaching prize to Tina Søreide
NoCeT affiliate Tina Søreide won the 2017 best teacher prize for her master course “Corruption - Incentives, Disclosure and Liability”.
New article by Dirk Schindler and Guttorm Schjelderup
The article "Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?" has been accepted for publication in Journal of Public Economics.
Dirk Schindler Appointed Associate Editor of the Journal of Economics and Statistics
Dirk Schindler has been appointed Associate Editor of the Journal of Economics and Statistics.
New article by Juranek, Schindler and Schjelderup
The article "Transfer Pricing Regulation and Taxation of Royalty Payments" has been accepted for publication in Journal of Public Economic Theory.
Top publication by Evelina Gavrilova and Floris Zoutman
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.
NoCeT research as basis for Parliament debate
Research from NoCeT was used as basis for a debate about profit-shifting in Parliament on February 21.
The potential tax revenue loss from private Airbnb hosts is moderate
This is the conclusion in a recent Master thesis from the Norwegian Centre for Taxation.
Aid in reverse: how poor countries develop rich countries
NoCeT research in the Guardian: Developing countries sent $2tn more to the rest of the world than they received.
Best article prize to Agnar Sandmo
Agnar Sandmo won the prize for best article in Samfunnsøkonomen 2016.
New article by Brekke, Pires, Schindler and Schjelderup
The article "Capital taxation and imperfect competition: ACE vs. CBIT" has been accepted for publication in Journal of Public Economics.
New article by Evelina Gavrilova-Zoutman
The article "Police Officer on the Frontline or a Soldier? The Effect of Police Militarization on Crime" has been accepted for publication in American Economic Journal: Economic Policy.
Best Paper Award to Floris Zoutman
Floris Zoutman received the Best Paper Award of the Conference of the Italian Society for Public Economics.
Best Paper Award To Kristina Bott
Kristina Bott received the Best Paper Award of the Doctoral Meeting 2016 at the Oxford University Centre for Business Taxation.
Panama papers leak: NoCeT prominently in international media
In the wake of the Panama papers leak NoCeT has figured prominently in international media such as BBC, The Guardian and Foreign Affairs.
Dirk Schindler appointed associate editor of the Nordic Tax Journal
Associate Professor Dirk Schindler is appointed associate editor of the Nordic Tax Journal.
Guttorm Schjelderup on the editorial advisory board of International Tax and Public Finance
Guttorm Schjelderup has become member of the editorial advisory board at the Springer journal International Tax and Public Finance (ITAX).
Controlled foreign cooperation rules limit profit shifting activities
Controlled foreign cooperation rules, thin-capitalization rules and transfer pricing rules are all effective in limiting profit shifting activities.
Corruption fines does not affect returns to investments
The returns to investments in companies charged with corruption and fined by the US Securities and Exchange Commission is no less than the returns to similar non-corrupt companies.
Evelina Gavrilova-Zoutman presents at the Italian Society of Public Economics Congress
Evelina Gavrilova-Zoutman will present an analysis of the incidence of the Norwegian payroll tax at the 28th Annual Congress of the Italian Society of Public Economics.
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