Osmundsen, Petter; Emhjellen, Magne; Johnsen, Thore; … - 2014
the investment decisions made by the companies, while acknowledging for the fact that the companies may report … strategically to the government. An important issue is how tax deductions are to be treated in investment analysis. A discrepancy … arises here between assumptions made in some areas of tax theory and the actual investment analyses conducted by the …