Discussion Papers

Discussion Papers

2018

Authors Title Publication

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

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