Browsing Statistisk sentralbyrås publikasjonsserier / Published by Statistics Norway by Subject "JEL classification: D21"
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Why some corporations pay more tax than necessary
(Discussion Papers;No. 211, Working paper, 1998)It has been noticed in several countries that many corporations do not claim all of their allowable tax depreciation deductions, despite incurring a higher tax cost. There are several possible explanations. First, the ...