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A Q-theory of banks
Begenau, Juliane; Bigio, Saki; Majerovitz, Jeremy; … - 2021
We propose a dynamic bank theory with a delayed loss recognition mechanism and a regulatory capital constraint at its core. The estimated model matches four facts about banks' Tobin's Q that summarize bank leverage dynamics. (1) Book and market equity values diverge, especially during crises;...
Persistent link: https://www.econbiz.de/10012649212
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Disclosure deregulation of quarterly reporting
Behrmann, Vanessa; Hornuf, Lars; Zimmermann, Jochen - 2021 - This version: October 5, 2021
In this article, we investigate the deregulation efforts resulting from the 2015 transposition of the EU’s Transparency Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases information asymmetries and decreases firm...
Persistent link: https://www.econbiz.de/10012643524
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The tax elasticity of financial statement income : implications for current reform proposals
Dharmapala, Dhammika - 2020
Current reform proposals in international and corporate tax (most notably the OECD's GloBE proposal) envisage taxing financial statement income. This paper develops a conceptual framework – based on the literature on the elasticity of taxable income – for the welfare analysis of such...
Persistent link: https://www.econbiz.de/10012270372
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The (un)Importance of inheritance
Black, Sandra E.; Devereux, Paul J.; Landaud, Fanny; … - 2022
inequality. This paper uses a 19-year panel of administrative data for the population of Norway to examine the share of the Total …
Persistent link: https://www.econbiz.de/10012815788
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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
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Reference pricing, competition, and pharmaceutical expenditures : theory and evidence from a natural experiment
Brekke, Kurt R.; Holmås, Tor Helge; Straume, Odd Rune - 2010
a unique policy experiment in Norway, where reference pricing (RP) replaced price cap regulation in 2003 for a sub …
Persistent link: https://www.econbiz.de/10008749029
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Do employees benefit from worker representation on corporate boards?
Blandhol, Christine; Mogstad, Magne; Nilsson, J. Peter; … - 2020
from Norway. We find that a worker is paid more and faces less earnings risk if she gets a job in a firm with worker …
Persistent link: https://www.econbiz.de/10012392177
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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
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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
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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