Publications
Publications from NoCeT - Norwegian Centre for Taxation.
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Publications 2024
Publications 2024
Publications 2024
Andersson, Jonas A tax evasion experiment revisited
Economics Bulletin, 2024, 44(3), 1010-1017, Online 30.09.2024
Bjerksund, Petter
Hopland, Arnt Ove
Schjelderup, GuttormThe Taxation of Norway’s Richest
Nordic Tax Journal, Online 22.11.2024
Bjerksund, Petter
Schjelderup, GuttormAksjerabatten – spare gjennom selskap eller på privat hånd
Praktisk økonomi & finans, 2024, 40(4), 328-337
Mardan, Mohammed
Tremblay, Mark J.Optimal platform pricing with multi-sided users: A direct and indirect network approach
European Journal of Operational Research, 2024, Online 01.10.2024
Pauwels, Wilfried
Schroyen, FredThe legal incidence of ad valorem taxes matters
Journal of Economics, 2024, 142, 199-211, Online 08.03.2024
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Publications 2023
Publications 2023
Publications 2023
Borge, Lars-Erik
Hopland, Arnt OveFiscal and political determinants of local government maintenance
Building Research & Information, Online 13.05.2023
Gresik, Thomas A.
Schjelderup, GuttormTransfer pricing under global adoption of destination-based cash-flow taxation
International Tax and Public Finance, Online 09.06.2023
Janeba, Eckhard
Schjelderup, GuttormThe global minimum tax raises more revenues than you think, or much less
Journal of International Economics, 2023, 145, 103837, Online 31.10.2023
Janeba, Eckhard
Schjelderup, GuttormPilar 2: Den globale minsteskatten
Samfunnsøkonomen, 2023, 137(6), 12-19, Online 18.12.2023
Juranek, Steffen
Schindler, Dirk
Schneider, AndreaRoyalty taxation under tax competition and profit shifting
Canadian Journal of Economics, Online 14.09.2023
Mardan, Mohammed The unintended consequences of semi-autonomous revenue agencies
Canadian Journal of Economics, 2023, 56(3), 1063-1081, Online 02.08.2023
Schjelderup, Guttorm
Stähler, FrankThe economics of the global minimum tax
International Tax and Public Finance, Online 15.08.2023
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Publications 2022
Publications 2022
Publications 2022
Bjerksund, Petter
Schjelderup, GuttormInvestors utbyttebeslutning og formuesskatt
Samfunnsøkonomen, 2022, 136(2), 27-34
Bjerksund, Petter
Schjelderup, GuttormKapitalverdimodellen: Nøytral skatt på aksjeavkastning og formue
Samfunnsøkonomen, 2022, 136(6), 23-34, Online 15.12.2022
Gavrilova-Zoutman, Evelina In A Modern Guide to the Economics of Crime, Edward Elgar Publishing, 2022
Gavrilova-Zoutman, Evelina
Puca, MarcelloIn A Modern Guide to the Economics of Crime, Edward Elgar Publishing, 2022
Gerritsen, Aart
Zoutman, Floris T.Towards a Tax on Actual Returns
In Tax by Design for the Netherlands, Oxford University Press, 2022
Haaland, Ingar
Olden, AndreasFraud concerns and support for economic relief programs
Journal of Economic Behavior & Organizationl, 2022, 203, 59-66, Online 13.09.2022
Huizinga, Harry P.
Todtenhaupt, Maximilian
Voget, Johannes
Wagner, WolfTaxation and the external wealth of nations: Evidence from bilateral portfolio holdings
Journal of International Money and Finance, 2022, 122, 102548, Online 09.12.2021
Jacob, Martin
Todtenhaupt, MaximilianWithholding Taxes, Compliance Cost, and Foreign Portfolio Investment
Accounting Review, Online 07.07.2022
Lange, Thomas
Melsom, Anne MayPåvirker oppholdstid i Norge etterlevelse hos utenlandske arbeidstakere?
Samfunnsøkonomen, 2022, 136(1), 28-39
Lillestøl, Jostein Sampling risk evaluations in tax audits: Some modelling issues
Law, Probability and Risk, Online 12.11.2022
Olden, Andreas
Møen, JarleThe triple difference estimator
Econometrics Journal, 2022, 25(3), 531-553, Online 09.03.2022
Søreide, Tina
Vagle, KasperSettlements in corporate bribery cases: an illusion of choice?
European Journal of Law and Economics, 2022, 53(2), 261-287, Online 08.02.2022
Traini, Simone
Goldman, Nathan C.
Lewellen, Christina M.Aggressive Tax Planning and Labor Investments
Journal of Accounting, Auditing & Finance, Online 05.04.2022
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Publications 2021
Publications 2021
Publications 2021
Aase, Knut K.
Bjerksund, PetterThe Optimal Spending Rate versus the Expected Real Return of a Sovereign Wealth Fund
Journal of Risk and Financial Management, Online 06.09.2021
Bjerksund, Petter
Schjelderup, GuttormInvestor asset valuation under a wealth tax and a capital income tax
International Tax and Public Finance, Online 14.09.2021
Bjerksund, Petter
Schjelderup, GuttormEr den norske aksjonærbeskatningen nøytral?
Samfunnsøkonomen, 2021, 135(4), 43-52
Bjerksund, Petter
Schjelderup, GuttormAksjonærmodellen og fritaksmetoden: Et to-hodet troll?
Samfunnsøkonomen, 2021, 135(4), 53-63
Bjerksund, Petter
Schjelderup, GuttormFritaksmetoden: Skattefrie inntekter i aksjeselskap
Samfunnsøkonomen, 2021, 135(5), 52-56
Casi, Elisa
Chen, Xiao
Orlic, Mark
Spengel, ChristophOne Directive, Several Transpositions: A Cross-Country Evaluation of the National Implementation of DAC6
World Tax Journal, 2021, 13(1), 63-81, Online 28.04.2021
Fazekas, Mihaly
Nishchal, Shrey
Søreide, TinaPublic procurement under and after emergencies
In Procurement in Focus: Rules, Discretion, and Emergencies, CEPR Press, 2021, 33-41
Goldbach, Stefan
Møen, Jarle
Schindler, Dirk
Schjelderup, Guttorm
Wamser, GeorgThe tax-efficient use of debt in multinational corporations
Journal of Corporate Finance, 2021, 102119, Online 30.10.2021
Heinemann, Friedrich
Janeba, Eckhard
Todtenhaupt, MaximilianIncumbency and expectations of fiscal rule compliance: Evidence from surveys of German policy makers
European Journal of Political Economy, Online 11.08.2021
Hjelmeng, Erling J.
Søreide, Tina
Jacobsen, Jørn
Rui, Jon PetterTidsskrift for strafferett, 2021, 21(2), 273-299, Online 09.10.2021
Juranek, Steffen
Zoutman, Floris T.Journal of Population Economics, 2021, 34, 1299-1320, Online 28.07.2021
Juranek, Steffen
Paetzold, Jörg
Winner, Hannes
Zoutman, Floris T.Labor market effects of COVID-19 in Sweden and its neighbors: Evidence from administrative data
Kyklos, Online 05.10.2021
Knoll, Bodo
Riedel, Nadine
Schwab, Thomas
Todtenhaupt, Maximilian
Voget, JohannesCross-border effects of R&D tax incentives
Research Policy, 2021, 50(9), 104326, Online 28.07.2021
Kvamsdal, Sturla F.
Belik, Ivan
Hopland, Arnt Ove
Li, YuanhaoA Machine Learning Analysis of the Recent Environmental and Resource Economics Literature
Environmental and Resource Economics, Online 01.04.2021
Schjelderup, Guttorm
Sævold, KristineI sentralbankens blindsoner
Internasjonal Politikk, 2021, 79(3), 240-256, Online 09.08.2021
Schjelderup, Guttorm
Stähler, FrankInvestor‐state dispute settlement and multinational firm behavior
Review of International Economics, Online 08.02.2021
Schwab, Thomas
Todtenhaupt, MaximilianThinking outside the box: The cross-border effect of tax cuts on R&D
Journal of Public Economics, 2021, 204, 104536, Online 05.11.2021
Todtenhaupt, Maximilian
Voget, JohannesInternational taxation and productivity effects of M&As
Journal of International Economics, 2021, 103438, Online 29.01.2021
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Publications 2020
Publications 2020
Publications 2020
Borge, Lars-Erik
Hopland, Arnt OveLess fiscal oversight, more adjustment
European Journal of Political Economy, 2020, 101893, Online 08.05.2020
D'Annunzio, Anna
Mardan, Mohammed
Russo, AntonioMulti‐part tariffs and differentiated commodity taxation
RAND Journal of Economics, Online 12.08.2020
Durmaz, Tunc
Schroyen, FredEvaluating carbon capture and storage in a climate model with endogenous technical change
Climate Change Economics, 2020, 11(1), 2050003, Online 19.12.2019
Edwards, Alexander
Todtenhaupt, MaximilianCapital gains taxation and funding for start-ups
Journal of Financial Economics, Online 20.06.2020
Fjeldstad, Odd-Helge
Kagome, Cecilia
Mdee, Eprahim
Sjursen, Ingrid Hoem
Somville, VincentThe Customer is King: Evidence on VAT Compliance in Tanzania
World Development, 2020, 128, 104841, Online 02.01.2020
Gravelle, Hugh
Schroyen, FredOptimal hospital payment rules under rationing by waiting
Journal of Health Economics, 2020, 70, 102277, Online 10.01.2020
Hopland, Arnt Ove
Kvamsdal, Sturla F.Academics' preferences for office spaces
Facilities, Online 28.08.2020
Hopland, Arnt Ove
Ullmann, RobertPushing the Wrong Buttons: VAT Evasion by Misclassification of Meal Consumption Type
European Accounting Review, Online 26.12.2019
Ivory, Radha
Søreide, TinaThe International Endorsement of Corporate Settlements in Foreign Bribery Cases
International and Comparative Law Quarterly, 2020, 69(4), 945-978, Online 17.09.2020
Mardan, Mohammed
Stimmelmayr, MichaelTax competition between developed, emerging, and developing countries – Same same but different?
Journal of Development Economics, 2020, 102491, Online 24.04.2020
Rusina, Aija Name and shame? Evidence from the European Union tax haven blacklist
International Tax and Public Finance, Online 28.03.2020
Schjelderup, Guttorm Praktisk økonomi & finans, 2020, 36(4), 366-378, Online 18.11.2020
Søreide, Tina
Vagle, KasperProsecutors’ discretionary authority in efficient law enforcement systems
In Negotiated Settlements in Bribery Cases A Principled Approach, Edward Elgar Publishing, 2020, Chapter 7, 126-153
Todtenhaupt, Maximilian
Voget, Johannes
Feld, Lars P.
Ruf, Martin
Schreiber, UlrichTaxing away M&A: Capital gains taxation and acquisition activity
European Economic Review, Online 23.06.2020
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Publications 2019
Publications 2019
Publications 2019
Agrawal, David R.
Mardan, MohammedJournal of Public Economics, 2019, 169, 128-143, Online 07.12.2018
Gavrilova-Zoutman, Evelina A partner in crime: Assortative matching and bias in the crime market
Journal of Economic Behavior and Organization, 2019, 159, 598-612, Online 02.12.2017
Gavrilova-Zoutman, Evelina
Kamada, Takuma
Zoutman, Floris T.Economic Journal, 2019, 129(617), 375-407,
Online 16.11.2017Goldbach, Stefan
Nagengast, Arne J.
Steinmüller, Elias
Wamser, GeorgJournal of International Economics, 2019, 116, 58-73
Koethenbuerger, Marko
Mardan, Mohammed
Stimmelmayr, MichaelProft shifting and investment effects: The implications of zero-taxable profits
Journal of Public Economics, 2019, 173, 96-112, Online 23.03.2019
Liesegang, Caterina
Runkel, MarcoEqualizing tax bases or tax revenues under tax competition? The role of formula apportionment
Journal of Public Economic Theory, 2019, 21(1), 98-115, Online 08.08.2018
Lillestøl, Jostein Sample statistics as convincing evidence: a tax fraud case
Law, Probability and Risk, 2019, 18(2-3), 149-176, Online 20.09.2019
Møen, Jarle Corporate returns to subsidised R&D projects: direct grants vs. tax credit financing
International Journal of Technology Management, 2019, 79(1), 84-101, Online 22.10.2018
Møen, Jarle
Schindler, Dirk
Schjelderup, Guttorm
Bakke, Julia TropinaCorporate returns to subsidised R&D projects: direct grants vs. tax credit financing
International Journal of Technology Management, 2019, 79(1), 84-101, Online 22.10.2018
Moene, Kalle
Søreide, TinaCombating Corruption: Investigative Journalists on the Frontlines
In Making Transparency Possible: An Interdisciplinary Dialogue, Cappelen Damm Akademisk, 2019, Chapter 11, 109-135
Rui, Jon Petter
Søreide, TinaGovernments' Enforcement of Corporate Bribery Laws: A Call for a Two-Track Regulatory Regime
Tidsskrift for Rettsvitenskap, 2019, 132(2), 132-162, Online 13.06.2019
Søreide, Tina Regulating Corruption in International Markets: Why Governments Introduce Laws they Fail to Enforce
In The Oxford Handbook of Institutions of International Economic Governance and Market Regulation, Oxford University Press, 2019, Chapter 14
Steinmüller, Elias
Thunecke, Georg U.
Wamser, GeorgInternational Tax and Public Finance, 2019, 26, 418–456, Online 03.08.2018
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Publications 2018
Publications 2018
Publications 2018
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Publications 2017
Publications 2017
Publications 2017
Auriol, Emmanuelle
Søreide, TinaAn economic analysis of debarment
International Review of Law and Economics, 2017, 50, 36-49
Bosenberg, Simon
Egger, PeterR&D tax incentives and the emergence and trade of ideas
Economic Policy, 2017, 32(89), 39–80, Online 25.01.2017
Bove, Vincenzo
Gavrilova, EvelinaPolice Officer on the Frontline or a Soldier? The Effect of Police Militarization on Crime
American Economic Journal: Economic Policy, 2017, 9(3), 1-18
Brekke, Kurt R.
Pires, Armando J. Garcia
Schindler, Dirk
Schjelderup, GuttormCapital taxation and imperfect competition: ACE vs. CBIT
Journal of Public Economics, 2017, 147, 1-15
Egger, Peter
Merlo, Valeria
Wamser, GeorgThe World Economy, 2017, 40(3), 490-498, Online 20.10.2015
Gresik, Thomas A.
Schindler, Dirk
Schjelderup, GuttormImmobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?
Journal of Public Economics, 2017, 152, 68-78, Online 06.06.2017
Guajardo, Mario
Hopland, Arnt Ove
Jörnsten, KurtOn cooperative game theory, taxation, and a boys’ night out with an unhappy ending
Beta. Scandinavian Journal of Business Research, 2017, 31(2), 159-169
Hopland, Arnt Ove Firm size and effective tax rates
Beta. Scandinavian Journal of Business Research, 2017, 31(2), 116-137
Jacobs, Bas
Jongen, Egbert L. W.
Zoutman, Floris T.Revealed social preferences of Dutch political parties
Journal of Public Economics, 2017, 156, 81-100, Online 24.08.2017
Lillestøl, Jostein
Sinding-Larsen, RichardCreaming and the Likelihood of Discovering Additional Giant Petroleum Fields
Mathematical Geosciences, 2017, 49(1), 67-83, Online 05.10.2016
Mardan, Mohammed Why countries differ in thin capitalization rules: The role of financial development
European Economic Review, 2017, 91, 1-14, Online 13.09.2016
Ubøe, Jan
Andersson, Jonas
Jörnsten, Kurt
Lillestøl, Jostein
Sandal, Leif K.Statistical testing of bounded rationality with applications to the newsvendor model
European Journal of Operational Research, 2017, 259(1), 251-261
(Online 17.10.2016) -
Publications 2016
Publications 2016
Publications 2016
Bjerksund, Petter
Vamråk, Ingebjørg
Stensland, GunnarThe participation exemption: Tax-free synthetic interest in companies
In Trends in Financial Market Innovations: The Role of Taxes, CORIT Academic Copenhagen, 2016, 89-103
Hopland, Arnt Ove Long-run relationship between investment and maintenance in local governments
Facilities, 2016, 34(11/12), 703-722
Hopland, Arnt Ove
Kvamsdal, Sturla F.Optimal maintenance scheduling for local public purpose buildings
Property Management, 2016, 34(2), 120-135
Hopland, Arnt Ove
Nyhus, Ole HenningGender differences in competitiveness: Evidence from educational admission reforms
The B.E. Journal of Economic Analysis and Policy, 2016, 16(1), 409-436
Hopland, Arnt Ove
Nyhus, Ole HenningLearning environment and student effort
International Journal of Educational Management, 2016, 30(2), 271-286
Jacobs, Bas
Zoutman, Floris T.Optimal redistribution and optimal monitoring of labor supply
Journal of Public Economics, 2017, 135, 15-31, Online 20.01.2016
Lillestøl, Jostein Risiko, sårbarhet og beredskap ved oljeutslipp
In Investeringsprosjekter og miljøkonsekvenser: en antologi med bidrag fra 16 forskere, 2016, Chapter 10, 174-194
Sandmo, Agnar Argumenter for progressiv beskatning: et historisk perspektiv
Samfunnsøkonomen, 2016, 130(4), 49-60
Schindler, Dirk
Schjelderup, GuttormMultinationals and Income Shifting by Debt
International Journal of the Economics of Business, 2016, 23(3), 263-286
Schjelderup, Guttorm International Tax and Public Finance, 2016, 23(1), 168-189
Schjelderup, Guttorm The tax sensitivity of debt in multinationals: A review
International Journal of the Economics of Business, 2016, 23(1), 109-121
Schroyen, Fred
Treich, NicolasThe power of money: Wealth effects in contests
Games and Economic Behavior, 2016, 100, 46-68, Online 21.09.2016
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Publications 2015
Publications 2015
Publications 2015
Almås, Ingvild
Cappelen, Alexander W.
Haaland, Ingar K.
Tungodden, BertilMagma – Tidsskrift for økonomi og ledelse, 2015, 18(6), 38-43
Brekke, Kurt
Holmås, Tor Helge
Straume, Odd RunePrice regulation and parallel imports of pharmaceuticals
Journal of Public Economics, 2015, 129, 92-105
Henningsen, Morten S.
Hægeland, Torbjørn
Møen, JarleEstimating the Additionality of R&D Subsidies Using Project Evaluation Data
Journal of Technology Transfer, 2015, 40(2), 227-251
Hopland, Arnt Ove Can Game Theory Explain Poor Maintenance of Regional Government Facilities?
Facilities, 2015, 33(3/4), 195-205
Hopland, Arnt Ove
Nyhus, Ole HenningDoes student satisfaction with school facilities affect exam results? An empirical investigation
Facilities, 2015, 33(13/14), 760-774
Kind, Hans Jarle
Møen, JarleEffects of Taxes and Subsidies on Media Services
In R. G. Picard and S. S. Wildman (eds.), Handbook on the Economics of the Media, Edward Elgar Publishing, 2015, Ch. 16, 350-382
Ruf, Martin
Schindler, DirkDebt shifting and thin-capitalization rules – German experience and alternative approaches
Nordic Tax Journal, 2015(1), 17-33
Sandmo, Agnar The early history of environmental economics
Review of Environmental Economics and Policy, 2015, 9(1), 43-63
Sandmo, Agnar The principal problem in the political economy: income distribution in the history of economic thought
In: Atkinson and Bourguignon (eds.) Handbook of Income Distribution, North-Holland, 2015, 2A, 3-65
Schindler, Dirk
Yang, HongyanCatalysts for Social Insurance: Education Subsidies vs. Physical Capital Taxation
International Tax and Public Finance, 2015, 22(2), 274-310
Schjelderup, Guttorm Taxing mobile capital and profits: The Nordic Welfare States
Nordic Economic Policy Review, 2015, 2, 91-114
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Publications 2014
Publications 2014
Publications 2014
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Publications 2013
Publications 2013
Publications 2013
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Publications 2012
Publications 2012
Publications 2012
Bakke, Julia Tropina
Møen, JarleOverskuddflytting inn eller ut av Norge?
In: Skjult – et hefte om skatteparadis, kapitalflukt og hemmelighold, published by Changemaker and Tax Justice Network – Norway, 2012, 58-61
Bjerksund, Petter
Dobrovolskis, Ingebjørg Vamråk
Stensland, GunnarEn kommentar til "Nøytral skattelegging av finansielle instrument?"
Praktisk økonomi & finans, 2012, 28(1), 95-96
Caruso, Raul
Gavrilova, EvelinaYouth Unemployment, Terrorism and Political Violence, Evidence from the Israeli/Palestinian Conflict
Peace Economics, Peace Science and Public Policy, 2012, 18(2), 1-37
Foros, Øystein
Kind, Hans Jarle
Schjelderup, GuttormAd Pricing by Multi-Channel Platforms: How to Make Viewers and Advertisers Prefer the Same Channel?
Journal of Media Economics, 2012, 25(3), 133-146
Henningsen, Morten
Hægeland, Torbjørn
Møen, JarleGir selektive forskningssubsidier økt forskningsinnsats i næringslivet?
Samfunnsøkonomen, 2012, 126(9), 48-56
Jacobs, Bas
Schindler, DirkOn the Desirability of Taxing Capital Income in Optimal Social Insurance
Journal of Public Economics, 2012, 96(9-10), 853-868
Klette, Tor Jakob
Møen, JarleR&D Investment Responses to R&D Subsidies: A Theoretical Analysis and a Microeconometric Study
World Review of Science, Technology and Sustainable Development, 2012, 9(2/3/4), 169-203
Møen, Jarle
Rybalka, MarinaBør FoU-støtte rettes mot små eller store foretak?
Magma - Tidsskrift for økonomi og ledelse, 2012, 15(7), 84-95
Sandmo, Agnar An Evasive Topic: Theorizing About the Hidden Economy
International Tax and Public Finance, 2012, 19(1), 5-24
Schindler, Dirk
Schjelderup, GuttormDebt Shifting and Ownership Structure
European Economic Review, 2012, 56(4), 635-647
Hopland, Arnt Ove School Facilities and Student Achievement in Industrial Countries: Evidence from the TIMSS
International Education Studies, 2013, 6(3), 162-171
Kind, Hans Jarle
Møen, JarleBør den indirekte pressestøtten gis som momsfritak eller skattefradrag?
Norsk Medietidsskrift, 2013, 20(1), 29-50
Kind, Hans Jarle
Schjelderup, Guttorm
Stähler, FrankNewspaper Differentiation and Investments in Journalism: The Role of Tax Policy
Economica, 2013, 80(317), 131-148
Schjelderup, Guttorm Form og substans: Flernasjonale selskaper og skatteplanlegging
Samfunnsøkonomen, 2013, 127(1), 26-31
Schjelderup, Guttorm
Jacobsen, Michael RiisNye utfordringer i bedriftsbeskatningen
Samfunnsøkonomen, 2013, 127(5), 32-41