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Tacit Collusion under Destination- and Origin-Based Commodity Taxation.

Haufler, A.; Schjelderup, G. - Norges Handelshøyskole (NHH) - 1999

-added taxation affect the stability of collusive agreements when producers in an international duopoly agree not to export into each …

Persistent link: https://www.econbiz.de/10005487096

Corporate Tax Systems and Cross Country Profit Shifting.

Haufler, A.; Schjelderup, G. - Norges Handelshøyskole (NHH) - 1999

The paper analyses optimal taxation of corporate profits when governments can choose both the rate and the base of the … capital (cash-flow taxation). When foreign direct investment is permitted, however, and firms can shift profits between … countries through transfer pricing, it will be optimal for easch government to distort investment decisions in order to reduce …

Persistent link: https://www.econbiz.de/10005487123

The Incidence of an Extended ACE Corporation Tax.

Fehr, H.; Wiegard, W. - Norges Handelshøyskole (NHH) - 1998

This paper deals with the efficiency and distributional consequences of a switch from the current German income and corporate tax system to one special variant of an intertemporally neutral tax, an extended ACE (allowance for corporate equity) corporation tax. This tax is favoured by the IFS...

Persistent link: https://www.econbiz.de/10005672008

Generational Accounting and Depletable Natural Resources : The Case of Norway.

Steigum, E-Jr; Gjersem, C-E - Norges Handelshøyskole (NHH) - 1997

tax burdens of different age cohorts in Norway. Using the most recent estimate of the government's petroleum wealth, our …

Persistent link: https://www.econbiz.de/10005672010

Fortress Building in Global Tax Competition.

Konrad, K.A.; Schjelderup, G. - Norges Handelshøyskole (NHH) - 1998

This paper studies whether a group of countries can gain from harmonizing their capital income taxes if the rest of the world does not follow suit. It is shown that cooperation among the subgroup of countries is beneficial if tax rates in the initial fully non-cooperative Nash equilibrium are...

Persistent link: https://www.econbiz.de/10005672032

An Investigation into Alternative Representations of the Average and Marginal Cost of Public Funds

Hakonsen, L. - Norges Handelshøyskole (NHH) - 1997

The literature on the average and marginal cost of public funds and the average and marginal excess burden is presently a very rich one. A problem in this literature, is that a whole range of alternative measures are interpreted as representing the cost from collecting tax revenues. This paper...

Persistent link: https://www.econbiz.de/10005672047

On the Second-Order Properties of Optimal Taxation.

Hakonsen, L - Norges Handelshøyskole (NHH) - 1997

In the optimal tax problem, the maximand is quasi-convex in consumer prices. In such a case, there exists no separating hyperplane between the upper contour set of the maximand and the constraint set. Therefore, the second order properties of optimal tax problems are somewhat non-standard...

Persistent link: https://www.econbiz.de/10005781239

MONOPSONISTIC WAGE DISCRIMINATION, INCENTIVES AND EFFICIENCY.

SANDMO, A. - Norges Handelshøyskole (NHH) - 1989

Persistent link: https://www.econbiz.de/10005781259

Industrial Agglomeration and Capital Taxation

Kind, H.J.; Midelfart Knarvik, K.H.; Schjelderup, G. - Norges Handelshøyskole (NHH) - 1998

standard model; it allows for taxation of internationally mobile capital. Making this change fundamentally alters the main …

Persistent link: https://www.econbiz.de/10005783272

DIFFERENTIAL TAXATION AND THE ENCOURAGEMENT OF RISK- TAKING.

SANDMO, A. - Norges Handelshøyskole (NHH) - 1988

Persistent link: https://www.econbiz.de/10005783275