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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

Regulation and pricing of pharmaceuticals : reference pricing or price cap regulation?

Brekke, Kurt R. (contributor); … - 2007

Persistent link: https://www.econbiz.de/10003499685

Firm and worker responses to extensions in paid maternity leave

Machado, Cecilia; Pinho Neto, Valdemar Rodrigues de; … - 2023

This paper investigates how firms and workers respond to a voluntary government-funded program increasing the duration of paid maternity leave from four to six months in Brazil. We show that larger, higher-paying, and more productive firms are more likely to provide extended leaves to workers....

Persistent link: https://www.econbiz.de/10014422517

Is universal child care leveling the playing field?

Havnes, Tarjei; Mogstad, Magne - 2012

subsidized, universally accessible child care in Norway. Our approach differs from existing literature which estimate mean …

Persistent link: https://www.econbiz.de/10009683232

Taxes on the Internet : deterrence effects of public disclosure

Slemrod, Joel; Thoresen, Thor Olav; Bø, Erlend Eide - 2013

effect has not been empirically explored. Although Norway has a long tradition of public disclosure of tax filings, it took a …

Persistent link: https://www.econbiz.de/10009702881

Has the euro affected the choice of invoicing currency?

Ligthart, Jenny E.; Werner, Sebastian E. V. - 2010

. One of the key findings is that the eurozone countries in trade with Norway have substantially increased their share of …

Persistent link: https://www.econbiz.de/10003969238

When parents decide : gender differences in competitiveness

Tungodden, Jonas; Willén, Alexander - 2022

Parents make important choices for their children in many areas of life, yet the empirical literature on this topic is scarce. We study parents’ competitiveness choices for their children by combining two large-scale artefactual field experiments with high-quality longitudinal administrative...

Persistent link: https://www.econbiz.de/10012798219

Labor market effects of COVID-19 in Sweden and its neighbors : evidence from novel administrative data

Juranek, Steffen; Paetzold, Jörg; Winner, Hannes; … - 2020

spread of COVID-19 at the onset of the pandemic: While Denmark, Finland and Norway imposed strict measures (‘lockdowns …

Persistent link: https://www.econbiz.de/10012258526

Do audits improve future tax compliance in the absence of penalties? : evidence from random audits in Norway

Hebous, Shafik; Jia, Zhiyang; Løyland, Knut; Thoresen, … - 2020

The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic responses of compliant and noncompliant audited...

Persistent link: https://www.econbiz.de/10012258663

Emission targets and coalition options for a small, ambitious country : an analysis of welfare costs and distributional impacts for Norway

Fæhn, Taran; Yonezawa, Hidemichi - 2021

domestic income groups. Our example is the EU 2030 policies and Norway’s linking to it. In spite of theoretical ambiguity, the … findings suggest that the tighter the links with the EU, the lower the abatement costs for Norway. The distributional profile … cap-and-trade system without linking to the EU is the least cost-effective option for Norway but also the most progressive …

Persistent link: https://www.econbiz.de/10012428926