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  • Search: person:"Wangen, Knut Reidar"
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Year of publication
Subject
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Norwegen 4 Corporate taxation 3 Duale Einkommensteuer 3 Norway 3 Rechtsformwahl 3 Steuerplanung 3 Steuerreform 3 Unternehmensbesteuerung 3 Choice of organizational form 2 Dual income tax 2 Tax planning 2 Tax reform 2 choice of tax regime 2 tax minimization 2 Aggregate 1 Aggregation. Productivity. Cobb-Douglas. Log-normal distribution. Random coefficients. Panel data. 1 Data. 1 Eigentümerstruktur 1 Gewinnverlagerung 1 Income shifting 1 Körperschaftsteuer 1 Log-normal 1 Microeconometrics 1 Mikroökonometrie 1 Multinationales Unternehmen 1 Optimale Besteuerung 1 Ownership structure 1 Panel 1 Productivity. 1 Random 1 Steuersystem 1 Tax system 1 Theorie 1 Theory 1 Transnational corporation 1 coe±cients. 1 corporate taxation 1 distribution. 1 function 1 production 1
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Online availability
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Free 9 Undetermined 1
Type of publication
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Book / Working Paper 8 Article 3
Type of publication (narrower categories)
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Working Paper 4 Arbeitspapier 2 Graue Literatur 2 Non-commercial literature 2 Article in journal 1 Aufsatz in Zeitschrift 1
Language
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English 9 Undetermined 2
Author
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Wangen, Knut Reidar 11 Alstadsæter, Annette 5 Biørn, Erik 4 Skjerpen, Terje 3 Alstadsater, Annette 1 Bolkesjø, Torjus Folsland 1 Solberg, Birger 1
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Institution
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CESifo 1 Statistisk Sentralbyrå, Government of Norway 1 Økonomisk institutt, Universitetet i Oslo 1
Published in...
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CESifo Working Paper Series 2 CESifo Working Paper 1 CESifo working papers 1 Discussion Papers 1 Discussion Papers / Statistisk Sentralbyrå, Government of Norway 1 Finnish Economic Papers 1 Finnish economic papers 1 Journal of Forest Economics 1 Memorandum / Department of Economics, University of Oslo 1 Memorandum / Økonomisk institutt, Universitetet i Oslo 1
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Source
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RePEc 5 ECONIS (ZBW) 4 EconStor 2
Showing 1 - 10 of 11
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Models of truncation, sample selection, and limited dependent variables : suggestions for a common language
Biørn, Erik; Wangen, Knut Reidar - 2011 - Publisert 20. jun. 2011 08:44
The aim of this paper is two-fold: (a) to establish a ‘map’ for describing the wide class of Limited Dependent Variables (LDV) univariate and multivariate models in the econometric literature and (b) to localize typical models in this tradition within the structure, extending typologies of...
Persistent link: https://www.econbiz.de/10009154852
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Small corporations' income shifting through choice of ownership structure : a Norwegian case
Alstadsæter, Annette; Wangen, Knut Reidar - In: Finnish economic papers 23 (2010) 2, pp. 73-87
Persistent link: https://www.econbiz.de/10012175840
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Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case
Alstadsater, Annette; Wangen, Knut Reidar - In: Finnish Economic Papers 23 (2010) 2, pp. 73-87
We analyze how small business owners respond to the tax-minimizing incentives inherent in the Norwegian version of the dual income tax to shift income from the personal to the corporate tax base. The corporations in our sample seem to respond to tax incentives and change their ownership...
Persistent link: https://www.econbiz.de/10009322471
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Corporations' choice of tax regime when transition costs are small and income shifting potential is large
Alstadsæter, Annette; Wangen, Knut Reidar - 2008
The literature provides ambiguous results on the effect of taxes on businesses' choice of organizational form, partly due to a lack of good firm-level data. Our micro data covers the full population of non-financial Norwegian corporations over ten years. During this period, the dual income tax...
Persistent link: https://www.econbiz.de/10010264432
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Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large
Alstadsæter, Annette; Wangen, Knut Reidar - CESifo - 2008
The literature provides ambiguous results on the effect of taxes on businesses’ choice of organizational form, partly due to a lack of good firm-level data. Our micro data covers the full population of non-financial Norwegian corporations over ten years. During this period, the dual income tax...
Persistent link: https://www.econbiz.de/10005094218
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Cover Image
Corporations' Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large
Alstadsæter, Annette - 2008
The literature provides ambiguous results on the effect of taxes on businesses' choice of organizational form, partly due to a lack of good firm-level data. Our micro data covers the full population of non-financial Norwegian corporations over ten years. During this period, the dual income tax...
Persistent link: https://www.econbiz.de/10012770442
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Can Random Coefficient Cobb-Douglas Production Functions Be Aggregated to Similar Macro Functions?
Biørn, Erik; Skjerpen, Terje; Wangen, Knut Reidar - Økonomisk institutt, Universitetet i Oslo - 2004
Parametric aggregation of heterogeneous micro production technologies is discussed. A four-factor Cobb-Douglas function with normally distributed firm specific coefficients and with log-normal inputs (which agrees well with the available data) is speciffied. Since, if the number of micro units...
Persistent link: https://www.econbiz.de/10005652245
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Parametric Aggregation of Random Coefficient Cobb-Douglas Production Functions: Evidence from Manufacturing Industries
Biørn, Erik; Skjerpen, Terje; Wangen, Knut Reidar - 2003
A panel data study of parametric aggregation of a production function is presented. A four-factor Cobb-Douglas function with random and jointly normal coefficients and jointly log-normal inputs is used. Since, if the number of micro units is not too small and certain regularity conditions are...
Persistent link: https://www.econbiz.de/10011968112
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Parametric Aggregation of Random Coefficient Cobb-Douglas Production Functions: Evidence from Manufacturing Industries
Biørn, Erik; Skjerpen, Terje; Wangen, Knut Reidar - Statistisk Sentralbyrå, Government of Norway - 2003
A panel data study of parametric aggregation of a production function is presented. A four-factor Cobb-Douglas function with random and jointly normal coefficients and jointly log-normal inputs is used. Since, if the number of micro units is not too small and certain regularity conditions are...
Persistent link: https://www.econbiz.de/10004980975
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Corporations' choice of tax regime when transition costs are small and income shifting potential is large
Alstadsæter, Annette (contributor);  … - 2008
The literature provides ambiguous results on the effect of taxes on businesses’ choice of organizational form, partly due to a lack of good firm-level data. Our micro data covers the full population of non-financial Norwegian corporations over ten years. During this period, the dual income tax...
Persistent link: https://www.econbiz.de/10003751087
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