NoCeT Seminar Series

NoCeT Seminar Series

Seminars at the Norwegian Centre for Taxation.

NoCeT seminars - Spring 2024
Thursday 04.04, 14.15-15.30, Karl Borch's Aud.

Anne Brockmeyer, The World Bank

How to Target Enforcement at Scale? Evidence from Tax Audits in Senegal

Thursday 18.04, 14.15-15.30, Karl Borch's Aud.

Ségal Le Guern Herry, Sciences Po

Wealth Taxation and Portfolio Allocation

Thursday 02.05, 14.15-15.30, Karl Borch's Aud.

Sebastian Siegloch, University of Cologne


Thursday 16.05, 14.15-15.30, Aud. M (B105).

Isabel Martinez, ETH Zurich


Thursday 30.05, 14.15-15.30, Aud. M (B105).

Elvira Scarlat, IE University


Thursday 06.06, 14.15-15.30, Aud. M (B105).

Stefan Greil, German Ministry of Finance


NoCeT seminars - Fall 2023
Thursday 14.09, 14.15-15.30, Aud. L (B204)

Lassi Ahlvik, University of Helsinki

Pigouvian income taxation

Thursday 19.10, 14.15-15.30, Aud. L (B204)

Michael Best, Columbia University

A Bird in the Hand: Detection, Collection and Deterrence in Tax Enforcement

Thursday 16.11, 14.15-15.30

Anne Brockmeyer, Institute for Fiscal Studies


Thursday 30.11, 14.15-15.30, Aud. L (B204)

Andreas Økland, NMBU - Norwegian University of Life Sciences

Who Owns Offshore Real Estate? Evidence from Dubai

NoCeT seminars - Spring 2023
Thursday 20.04, 14.15-15.30, Aud. M (B105)

Naomi Feldman, Hebrew University

The Impact of Opportunity Zones on Commercial Investment and Economic Activity

Thursday 27.04, 14.15-15.30, Aud. P (A105)

Terrence Blackburne, Oregon State University

The Regulatory Observer Effect: Evidence from SEC Investigations

Thursday 25.05, 14.15-15.30, Aud. P (A105)

Clara Martinez Toledano, Imperial College Business School

The Growing Role of High-Net-Worth Individuals in Private Capital Markets

Thursday 01.06, 14.15-15.30, Aud. P (A105)

Jeff Hoopes, University of North Carolina, Chapel Hill

Investor Perceptions of the Book Minimum Tax

NoCeT seminars - Fall 2022
Wednesday 10.08, 14.15-15.30, Aud. P

Jaron Wilde, University of Iowa

Ownership Transparency and Cross-Border Investment

Thursday 22.09, 14.15-15.30, Aud. H (B109)

Etienne Lehmann, University Panthéon-Assas Paris 2

How to Tax Different Incomes?

Thursday 13.10, 14.15-15.30, Aud. H (B109)

Aurelie Ouss, University of Pennsylvania

Measuring Effects of Conviction and Incarceration on Recidivism using Multi-Treatment Random Judge Designs

Wednesday 26.10, 14.15-15.30, Aud. F (B107)

Julie Brun Bjørkheim, Norwegian University of Life Sciences (NMBU)

Pennies from Haven: Wages and Profit Shifting

Thursday 27.10, 12.15-13.30, Aud. F (B107)

Robert Ullmann, University of Augsburg

’Will You Marry December?’ Tax-Induced Wedding Date Shifting and Mismatching in Long-Term Relationships

Monday 31.10, 14.15-15.30, Aud. Q (A103)

Ole-Andreas Elvik Næss, Centre for Applied Research at NHH (SNF)

Misperceived Returns to Active Investing

Tuesday 08.11, 16.00-17.15, Online

Katarzyna Bilicka, Utah State University / Oxford Centre for Business Taxation

Organizational Capacity and Profit Shifting

Thursday 10.11, 14.15-15.30, Aud. H (B109)

Federica Liberini, University of Bath

Covid and Electoral Accountability

Thursday 24.11, 14.15-15.30, Aud. P (A105)

Sergio Galletta, ETH Zurich

War Violence Exposure and Tax Compliance

Thursday 08.12, 14.15-15.30, Aud. P (A105)

Francesco Grossetti, Bocconi University

Narrative Disclosure and Corporate Tax Planning

NoCeT seminars - Spring 2022
Thursday 17.03, 14.15-15.30, Online

Dina Pomeranz, University of Zurich

The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile

Thursday 24.03, 14.15-15.30, Aud D. / Online

Jakob Miethe, Ludwig-Maximilian University of Munich

Homes Incorporated: Offshore Ownership of Real Estate in the U.K.

Thursday 31.03, 14.15-15.30, Aud Q / Online

Andrea Schneider, Jönköping International Business School

Regulating the Sharing Economy: The Impact of Home-Sharing Ordinances on Commercial Airbnb Activity

Wednesday 06.04, 11.30-12.30, Online

Anastasios Elemes, ESSEC Business School

Audit-Firm Profitability: Determinants and Implications for Audit Outcomes

Thursday 21.04, 14.15-15.30, Online

Christoph Spengel, University of Mannheim

Cum/Ex, Cum/Cum and Cum/Fake in Germany

Thursday 28.04, 14.15-15.30, Aud. P

Sarah Clifford, University of Oxford

The importance of being a multinational: Access to debt

Wednesday 25.05, 12.15-13.30, Aud. P

Katarzyna Bilicka, Utah State University

Heterogeneous Responses to Capital Taxes: Evidence from the Introduction of a Dividend Tax

NoCeT seminars - Fall 2021
Thursday 23.09, 14.15-15.30, Aud. P (caseroom - formerly Finn Kydland's Aud.) / Online

Johannes Voget, University of Mannheim

How do Firm Decision-Makers Form Preferences About Fiscal Policy? Evidence from a Large-Scale Survey Experiment with Firms

Thursday 04.11, 14.15-15.30, Online

Pierre Bachas, World Bank Group


Globalization and Factor Income Taxation

Thursday 18.11, 14.15-15.30, Online

Amanda Agan, Rutgers University


Misdemeanor Prosecution

Thursday 25.11, 14.15-15.30, Aud. B / Online

Daniel Waldenström, IFN Stockholm

The Impact of COVID-19 on Taxes and Incomes: Evidence from Sweden

NoCeT seminars - Spring 2021
Thursday 11.02, 13.00-14.30, Online

Steven Utke , University of Connecticut


The cost of misaligned tax incentives: Evidence from tax-motivated special dividends

Thursday 18.03, 14.30-15.45, Online

Caroline Weber, University of Kentucky


Getting into the Weeds of Tax Invariance

Thursday 25.03, 14.15-15.30, Online

Bridget Stomberg, Indiana University


Does Tax Enforcement Disparately Affect Domestic versus Multinational Corporations around the World?

Thursday 22.04, 14.15-15.30, Online

Mazhar Waseem, University of Manchester


The Deterrence Value of Tax Audit: Estimates from a Randomized Audit Program

Thursday 06.05, 14.15-15.30, Online

Nora Strecker, University College Dublin


On the political determinants of labor income tax progressivity

Thursday 20.05, 14.15-15.30, Online

Roberto Galbiati, Sciences Po


J’Accuse! Antisemitism and Financial Markets in the time of the Dreyfus Affair

NoCeT seminars - Fall 2020
Thursday 27.08, 12.15-13.30, Online

Takuma Kamada, Osaka University


Enforcement against Organized Crime Fosters Illegal Markets: Evidence from the Yakuza

Tuesday 08.09, 14.15-15.30, Online

Johannes Voget, University of Mannheim


How do taxes affect the trading behavior of private investors? Evidence from individual portfolio data

Thursday 17.09, 14.15-15.30, Online

Nathan Seegert, University of Utah


How Do Firms Respond to Corporate Taxes?

Thursday 05.11, 14.15-15.30, Online

Claus Kreiner, University of Copenhagen


Social Position and Fairness Views

Thursday 26.11, 14.15-15.30, Online

Giacomo Brusco, University of Oslo


Does the Informal Sector Escape the VAT?

Thursday 03.12, 14.15-15.30, Online

Kristoffer Berg, University of Oslo


Revealing Inequality Aversion from Tax Policy

Thursday 10.12, 14.15-15.30, Online

Eric Zwick, University of Chicago


Did the Paycheck Protection Program Hit the Target?

NoCeT seminars - Spring 2020
Thursday 20.02, 14.15-15.30, Seminar room on 4th Floor MN438/444, Merino

Irem Guceri, University of Oxford

Quantifying and Alleviating Financing Constraints

Thursday 05.03, 14.15-15.30, Seminar room on 4th Floor MN438/444, Merino

Frida Kvamme, Statistics Norway and University of Oslo

An evaluation of the Norwegian earnings strippings rule

Wednesday 11.03, 14.15-15.30, Seminar room on 4th Floor MN438/444, Merino

Jaron Wilde, University of Iowa


Beyond Borders: Supergovernment Monitoring and Tax Enforcement

Thursday 26.03, 14.15-15.30, Seminar room on 4th Floor MN438/444, Merino

Caroline Weber, University of Washington


The Welfare Effects of a Gross Receipts Tax

Thursday 16.04, 14.15-15.30, Online

Katrine Jakobsen, University of Copenhagen


Estimating the Elasticity of Taxable Income: New Insights and a New Approach

Thursday 23.04, 12.15-13.30, Online

Elisa Casi, University of Mannheim


Qualitative information disclosure and tax aggressiveness: is mandating additional information disclosure useful?

Thursday 30.04, 12.15-13.15, Online

Isabel Hovdahl, NTNU - Norwegian University of Science and Technology


Deadly Variation: The Effect of Temperature Variability on Mortality

Thursday 07.05, 14.15-15.30, Online

Andreas Peichl, University of Munich


Measuring Unfair Inequality: Reconciling Equality of Opportunity and Freedom from Poverty

Wednesday 20.05, 13.00-14.15, Online

Juan Carlos Suarez Serrato, Duke University


Taxing Property in Developing Countries: Theory and Evidence from Mexico

Thursday 28.05, 14.15-15.30, Seminar room on 4th Floor MN438/444, Merino

Roberto Galbiati, Sciences Po


Wednesday 03.06

Jeffrey Hoopes, University of North Carolina, Chapel Hill


NoCeT seminars - Fall 2019
Wednesday 04.09, MØ306, Merino, 12.45-14.00

Ryan Wilson, University of Oregon

How do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?

Wednesday 18.09, MØ306, Merino, 12.45-14.00

Sonja O. Rego, Indiana University

Does Corporate Tax Avoidance Reduce Individual Investors’ Willingness to Own Stock?

Tuesday 05.11, 14.15-15.15, E209/210

Olga Malkova, University of Kentucky

Delaying Retirement and Mortality: Evidence from Pension Reforms

Thursday 07.11, 14.15-15.30, MN438/444, Merino

David Agrawal, University of Kentucky

Paraísos Fiscales and Wealth Taxation

Thursday 14.11, 14.15-15.30, MØ306, Merino

Sergio Ocampo, University of Minnesota

Use It or Lose It: Efficiency Gains from Wealth Taxation

Thursday 28.11, 14.15-15.30, MN438/444, Merino

Niels Johannesen, University of Copenhagen

Bailing out the kids

Friday 13.12, 12.45-14.00, MN438/444, Merino

Eckhard Janeba, University of Mannheim

The Impact of Economic (Dis)integration on Tax and Trade Policies

NoCeT seminars - Spring 2019
Thursday 17.01, 14.15-15.30, Meeting room 9th floor

Luca Micheletto, University of Milan and Bocconi University

Heterogeneity in needs and negative marginal tax rates

Wednesday 23.01, 12.45-14.00, Meeting room 9th floor

Alex Edwards, University of Toronto

Investor respons to tax related sec comment letters

Wednesday 13.02, 14.15-15.30, Meeting room 9th floor

Spencer Bastani, Linnaeus University

Salience of Inherited Wealth and the Support for Inheritance Taxation

NoCeT seminars - Fall 2018
Thursday 30.08, 12.45-14.00, Meeting room 9th floor *

Jake Thornock, Brigham Young University

The Long Arm of the U.S. Tax Law: Compliance Rates and Costs related to FATCA

Thursday 13.09, 14.15-15.30, Meeting room 6th floor *

Florian Morath, Goethe University Frankfurt

The taxation of decentralized trade with endogenous information: Theory and test

Thursday 27.09, 14.15-15.30, Meeting room 9th floor *

Alexander Danzer, Catholic University of Eichstätt-Ingolstadt

The Behavioral and Psychological Consequences of a Nuclear Catastrophe. The Case of Chernobyl

Thursday 13.12, 14.15-15.30, Meeting room 9th floor *

Thiess Büttner, Friedrich-Alexander-Universität Erlangen-Nürnberg

Stock Market Behavior on Ex-Dividend Dates: The Case of Cum-Ex Transactions in Germany

NoCeT seminars - Spring 2018
Wednesday 28.02, 12.45-14.00, Meeting room 9th floor **

Michael Overesch, University of Cologne

Do US firms or their European peers pay less tax? On firm characteristics, profit shifting opportunities, and tax legislation as determinants of tax differentials

Thursday 03.05, 14.15-15.30, Meeting room 9th floor

Kevin Spiritus, Erasmus University Rotterdam

Optimal Joint Taxation

Monday 14.05, 14.15-15.30, Meeting room 6th floor

Frank Stähler, University of Tübingen

The Organization of International Trade

NoCeT seminars - Fall 2017
Wednesday 30.08, 12.45-14.00, Meeting room 9th floor **

Caren Sureth-Sloane, Paderborn University

Tax loss offset restrictions and biased perception of risky investments

Wednesday 18.10, 12.45-14.00, Meeting room 9th floor **

John Christian Langli, BI Norwegian Business School

Tax Avoidance, Horizontal Agency Conflicts and High-Quality Auditing in Private Firms

Thursday 26.10, 14.15-15.30, Karl Borch's Aud. *

Martin Simmler, University of Oxford

Worldwide and Territorial Taxation and Multinational Firms’ Competitiveness

Monday 06.11, 12.15-13.30,  ***

Fred Schroyen, NHH


Monday 11.12, 14.15-15.30, Meeting room 9th floor *

Jake Thornock, Brigham Young University


NoCeT seminars - Spring 2017
Thursday 19.01, 14.15-15.30, Karl Borch's Aud. *

Wolfgang Eggert, University of Freiburg

Moral Hazard, Profits and Taxation of the Financial Sector

Wednesday 01.02, 12.45-14.00, Meeting room 9th floor **

Robert Ullmann, University of Augsburg

For here or to go? How VAT induces shifting towards preferentially taxed take-away sales

Thursday 30.03, 14.15-15.30, Meeting room 9th floor *

Nadia Campaniello, University of Essex

Uncovering the Gender Participation Gap in Crime

Thursday 06.04, 14.15-15.30, Karl Borch's Aud. *

Dominika Langenmayr, Catholic University Eichstätt-Ingolstadt

Trading Offshore: Evidence on Banks' Tax Avoidance

Wednesday 26.04, 12.45-14.00, Meeting room 9th floor **

Leslie Robinson, Dartmouth College

Public Tax-Return Disclosure

Thursday 04.05, 14.15-15.30, Meeting room 9th floor *

Libor Dusek, University of Economics, Prague

Experience with Punishment and Specific Deterrence: Evidence from Speeding Tickets

Thursday 08.06, 14.15-15.30, Karl Borch's Aud. *

Pierpaolo Parrotta and Marianna Marino, ICN Business School

Mafia and Innovation: evidence from Italian regions

NoCeT seminars - Fall 2016
Thursday 25.08, 14.15-15.30, Meeting room 9th floor

Marko Köthenbürger, ETH Zürich

The Efficiency Costs of Dividend Taxation with Managerial Firms

Thursday 13.10, 14.15-15.30, Meeting room 9th floor

Dominik Sachs, European University Institute, Florence

Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium

Thursday 10.11, 14.15-15.30, Meeting room 6th floor

Vincenzo Bove, Warwick University

Energy (in)security and the arms trade

NoCeT seminars - Spring 2016
Thursday 21.04, 14.15-15.30, Meeting room 9th floor *

Simon Loretz, Institute for Advanced Studies Vienna

Corporate taxation and the (co-)location of intangible and tangible assets
Tuesday 26.04, 14.15-15.30, Meeting room 9th floor *

Vidar Christiansen, University of Oslo

Indirect taxation of financial services
Wednesday 27.04, 12.15-13.30, Meeting room 9th floor **

Jennifer Blouin, University of Pennsylvania

The location, composition, and investment implications of permanently reinvested earnings
Thursday 19.05, 14.15-15.30, Meeting room 9th floor *

Frank Staehler, University of Tuebingen

An optimal investor state dispute settlement mechanism
Wednesday 01.06, 12.15-13.30, Meeting room 9th floor **

Martin Jacob, WHU Vallendar

The Effect of Consumption Taxes on Corporate Investment

NoCeT seminars - Fall 2015
Thursday 08.10, 14.15-15.30, Meeting room 9th floor *

Tim Friehe, University of Marburg

The Influence of Product Liability on Vertical Product Differentiation

Thursday 15.10, 14.15-15.30, Meeting room 9th floor *

Caren Sureth-Sloane, University of Paderborn

Investment Effects of Stochastic Capital Taxation under Irreversibility

Thursday 12.11, 14.15-15.30, Meeting room 9th floor *

Aart Gerritsen, Max-Planck-Institute

Optimal taxation of capital income when capital returns are heterogeneous

NoCeT seminars - Spring 2015
Thursday 19.02, 12.15-13.30, Meeting room 9th floor *

Nadine Riedel, Ruhr-Universität Bochum

The Impact of Corporate Taxes on R&D and Patent Holdings

Wednesday 25.03, 12.15-13.30, Aud. 21

Andreas Haufler, Ludwig-Maximilians Universität München

An Economic Rationale for Controlled-foreign-company Rules

Thursday 09.04, 14.15-15.30, Meeting room 9th floor *

Hendrik Vrijburg, Erasmus University Rotterdam

Do Small and Medium-Sized Enterprises Respond to the Corporate Tax System?

Monday 13.04, 12.15-13.30, Meeting room 9th floor ***

Giovanni Mastrobuoni, University of Essex

Rehabilitating Rehabilitation: Prison Conditions and Recidivism

Thursday 11.06, 12.15-13.30, Karl Borch's Aud.

Lisa de Simone, Standford University

Unprofitable Affiliates and Income Shifting Behaviour

NoCeT seminars - Fall 2014
Wednesday 27.08, 14.15-15.30, E209/E210

Mathias Kifmann, Universität Hamburg

The Political Sustainability of a Basic Income Scheme and Social Health Insurance

Wednesday 17.09, 12.15-13.30, Meeting room 9th floor

Valeria Merlo, Universität Hohenheim

Thin-capitalization rules and the location decision of multinational firms

Thursday 18.09, 14.15-15.30 *

Peter Egger, ETH Zürich

Measuring the Interdependence of MNE's Foreign Investments

Wednesday 22.10, 12.15-13.30, Meeting room 9th floor

Petro Lisowsky, University of Illinois

Competition, Taxes, and Organizational Form

Wednesday 12.11, 14.15-15.30, E209/E210

Helmuth Cremer, Toulouse School of Economics

Household bargaining and the design of couples' income taxation

Tuesday 25.11, 14.15-15.30, SNF Meeting Room (3rd floor Nybygget)

Nuno Garoupa, University of Illinois

Estimating Judicial Behavior

Thursday 27.11, 14.15-15.30, Karl Borch's aud. *

Thiess Büttner, Friedrich-Alexander-Universität Erlangen-Nürnberg

City competition for the creative class

NoCeT seminars - Spring 2014
Wednesday 05.02, 12.15-13.30, Meeting room 9th floor

Robert Ullmann, Westfälische Wilhelms Universität Münster

The Impact of Taxes on Location Decisions

Wednesday 02.04, 12.15-13.30, Meeting room 9th floor

Martin Ruf, Eberhard Karls Universität Tübingen

Tax avoidance as a driver of mergers & acquisitions

Thursday 08.05, 14.15-15.15, Karl Borch's Aud.****

Matthias Wrede, Friedrich-Alexander-Universität Erlangen-Nürnberg

A Factorial Survey on the Inheritance Tax, Social Norms, and Social Justice

Wednesday 14.05, 12.15-13.30, Meeting room 9th floor

Jochen Hundsdoerfer, FU Berlin

The impact of formula apportionment on business activity: Evidence from the German local business tax

Thursday 15.05, 12.15-13.30, Meeting room 9th floor****

Nadja Dwenger, Max Planck Institute for Tax Law and Public Finance, Germany

Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany

NoCeT seminars - Fall 2013
Friday 13.09, 12.15-13.30, Meeting room 9th floor

Gaëtan Nicodème, EU Commission and Free University of Brussels

Thin Capitalization Rules and Multinational Firm Capital Structure

Thursday 03.10, 12.15-13.30, Midt i mellom II

Martin Simmler, DIW Berlin

Heterogeneity in Tax-Motivated Profit Shifting and its Effects on Corporate Investment

Friday 18.10, 13.15-14.30, Meeting room 9th floor

Marko Köthenbürger, ETH Zürich / Michael Stimmelmayr, LMU Munich

Taxing Multinationals in the Presence of Internal Capital Markets

NoCeT seminars - Spring 2013
Wednesday 23.01, 14.15-15.30

Michel Maréchal, University of Zurich

Bad Boys: The Effect of Criminal Identity on Norm Violation

Thursday 21.03, 12.15-13.30, Aud. 24

João Félix Pinto Nogueira, Academic Group, International Bureau of Fiscal Documentation (Amsterdam, The Netherlands)

The concept(s) of abuse in tax law

Wednesday 24.04, 14.15-15.30, Meeting room 9th floor

Johannes Spinnewijn, London School of Economics

Production vs Revenue Efficiency With Limited Tax Capacity: Theory and Evidence From Pakistan


* - Joint event with Department of Business and Management Science
** - Joint event with Department of Accounting, Auditing and Law
*** - Joint event with LEMO Seminars
**** - Joint event with Department of Business and Management Science and The Choice Lab