Discussion Papers

Discussion Papers

2019

Authors	Title	Publication
Møen, Jarle Schindler, Dirk Schjelderup, Guttorm Bakke, Julia Tropina	International Debt Shifting: The Value Maximizing Mix of Internal and External Debt	NHH Department of Business and Management Science Discussion Paper 2019/1
Bakke, Julia Tropina Hopland, Arnt Ove Møen, Jarle	Profit shifting and the effect of stricter transfer pricing regulation on tax revenue	NHH Department of Business and Management Science Discussion Paper 2019/11
Andersson, Jonas Schroyen, Fred Torsvik, Gaute	The impact of international tax information exchange agreements on the use of tax amnesty: evidence from Norway	NHH Department of Business and Management Science Discussion Paper 2019/12 NHH Department of Economics Discussion Paper 2019/16
Bjerksund, Petter Schjelderup, Guttorm	Does a Wealth Tax Discriminate against Domestic Investors?	NHH Department of Business and Management Science Discussion Paper 2019/16

2018

Authors	Title	Publication
Gavrilova-Zoutman, Evelina Polakova, Aija	Stairway to (Secrecy) Heaven: Market Attitudes towards Secrecy Shopping	NHH Department of Business and Management Science Discussion Paper 2018/19
Møen, Jarle	Corporate returns to subsidized R&D projects: Direct grants vs tax credit financing	NHH Department of Business and Management Science Discussion Paper 2018/9
Møen, Jarle Schindler, Dirk Schjelderup, Guttorm Wamser, Georg	The Tax-Efficient Use of Debt in Multinational Corporations	CESifo Working Paper Series No. 7133, Munich
Polakova, Aija	Name and shame? Evidence from the European Union tax haven blacklist	NHH Department of Business and Management Science Discussion Paper 2018/18
Schindler, Dirk	Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment	NHH Department of Business and Management Science Discussion Paper 2018/5

2017

Authors	Title	Publication
Andersson, Jonas Lillestøl, Jostein	Tre grupper skatteytere i søkelyset: Har de ulike kjennetegn?	NHH Department of Business and Management Science Discussion Paper 2017/5
Bott, Kristina M. Cappelen, Alexander W. Sørensen, Erik Ø. Tungodden, Bertil	You’ve got mail: A randomised field experiment on tax evasion	NHH Department of Economics Discussion Paper 2017/10
Gavrilova, Evelina Zoutman, Floris T. Hopland, Arnt O.	How to Use One Instrument to Identify Two Elasticities	NHH Department of Business and Management Science Discussion Paper 2017/2
Haufler, Andreas Mardan, Mohammed Schindler, Dirk	Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules	NHH Department of Accounting, Auditing and Law Discussion Paper 2017/1
Sandmo, Agnar	Should the marginal tax rate be negative? Ragnar Frisch on the socially optimal amount of work	NHH Department of Economics Discussion Paper 2017/1
Schjelderup, Guttorm Stähler, Frank	Investor State Dispute Settlement and Multinational Firm Behavior	NHH Department of Business and Management Science Discussion Paper 2017/4

2016

Authors	Title	Publication
Juranek, Steffen Schindler, Dirk Schjelderup, Guttorm	Taxing Royalty Payments	NHH Department of Business and Management Science Discussion Paper 2016/16

2015

Authors	Title	Publication
Gresik, Thomas A. Schindler, Dirk Schjelderup, Guttorm	The Effect of Tax Havens on Host Country Welfare	CESifo Working Paper Series No. 5314, Munich
Gresik, Thomas A. Schindler, Dirk Schjelderup, Guttorm	Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?	CESifo Working Paper Series No. 5609, Munich
Hopland, Arnt Ove Lisowsky, Petro Mardan, Mohammed Schindler, Dirk	Income Shifting under Losses	NHH Department of Business and Management Science Discussion Paper 2015/21
Schindler, Dirk	Profit Shifting, Regulation, and Economic Activity	NHH Department of Accounting, Auditing and Law Discussion Paper 2015/1
Schindler, Dirk	The Effect of the Norwegian Wealth Tax on Investors’ Activity in Small, Non-listed Companies	NHH Department of Accounting, Auditing and Law Discussion Paper 2015/2
Schjelderup, Guttorm	Secrecy Jurisdictions	NHH Department of Business and Management Science Discussion Paper 2015/12

2014

Authors	Title	Publication
Bjerksund, Petter Dobrovolskis, Ingebjørg Vamråk Stensland, Gunnar	The participation exemption: Tax-free synthetic interest in companies	CORIT Academic Discussion Paper 2014/1
Lillestøl, Jostein Andersson, Jonas	Snyte skatt hvis mulig? Hva fortalte Verdiundersøkelsen 2007?	SNF Working Paper 03/14
Nielsen, Søren Bo Schindler, Dirk Schjelderup, Guttorm	Abusive Transfer Pricing and Economic Activity	NHH Department of Business and Management Science Discussion Paper 2014/21
Brekke, Kurt Garcia Pires, Armando J. Schindler, Dirk Schjelderup, Guttorm	Capital Taxation and Imperfect Competition: ACE vs. CBIT	CESifo Working Paper Series No. 5075, Munich
Hopland, Arnt Ove Lisowsky, Petro Mardan, Mohammed Schindler, Dirk	Income Shifting under Losses	CESifo Working Paper Series No. 5130, Munich
Haus, Axel Juranek, Steffen	Patent Trolls, Litigation, and the Market for Innovation	NHH Department of Business and Management Science Discussion Paper 2014/24
Kind, Hans J. Møen, Jarle	Effects of taxes and subsidies on media services	NHH Department of Business and Management Science Discussion Paper 2014/44

2013

Authors	Title	Publication
Schindler, Dirk Schjelderup, Guttorm	Transfer Pricing and Debt Shifting in Multinationals	CESIfo Working Paper Series No. 4381, Munich

2012

Authors	Title	Publication
Andersson, Jonas Lillestøl, Jostein Støve, Bård	Kjennetegnsanalyser av skattytere som unndrar skatt ved å skjule formuer og inntekter i utlandet	SNF Report 10/12
Schindler, Dirk Yang, Hongyan	Catalysts for Social Insurance: Education Subsidies vs. Physical Capital Taxation	NHH Department of Accounting, Auditing and Law Discussion Paper 2012/5
Ruf, Martin Schindler, Dirk	Debt Shifting and Thin-Capitalization Rules - German Experience and Alternative Approaches	NHH Department of Accounting, Auditing and Law Discussion Paper 2012/6
Henningsen, Morten S. Hægeland, Torbjørn Møen, Jarle	Estimating the additionality of R&D subsidies using proposal evaluation data to control for firms’ R&D intentions	Statistics Norway Discussion Paper No. 729, Oslo