• Are closely-held firms tax shelters? 

      Alstadsæter, Annette; Kopczuk, Wojciech; Telle, Kjetil (Discussion papers;764, Working paper, 2013-11)
      In 2004 Norwegian authorities announced a reform introducing dividend taxation for personal (but not corporate) owners to take effect starting in 2006. This change provided incentives to maximize dividends in 2004 and 2005, ...
    • Estimating the additionality of R&D subsidies using proposal evaluation data to control for firms’ R&D intentions 

      Henningsen, Morten S.; Hægeland, Torbjørn; Møen, Jarle (Discussion papers;729, Working paper, 2012-12)
      Empirical examination of whether R&D subsidies to private firms crowd out private investments has been hampered by problems related to selection. A particular worry is that research intentions and the quality of current ...
    • Growth policy in a small, open economy : domestic innovation and learning from abroad 

      Bye, Brita; Fæhn, Taran; Grünfeld, Leo A. (Discussion Papers;572, Working paper, 2008)
      Research and development (R&D) play a pivotal role for innovation and productivity growth, and knowledge spillovers can make the case for public support to private R&D. In small and open economies, absorption of foreign ...
    • On general versus emission saving R&D support 

      Bye, Brita; Jacobsen, Karl (Discussion Papers;584, Working paper, 2009)
      We analyse welfare effects of supporting general versus emission saving technological development when carbon emissions are regulated by a carbon tax. We use a computable general equilibrium model with induced technological ...
    • The Achilles heel of the dual income tax : the Norwegian case 

      Alstadsæter, Annette (Discussion Papers;No. 474, Working paper, 2006)
      Abstract: The dual income tax provides the self-employed individual with large incentives to participate in tax minimizing income shifting. The present paper analyses the income shifting incentives under the Norwegian ...
    • Welfare and growth impacts of innovation policies in a small, open economy. An applied general equilibrium analysis 

      Bye, Brita; Fæhn, Taran; Heggedal, Tom-Reiel (Discussion Papers;No. 510, Working paper, 2007)
      We explore how innovation incentives in a small, open economy should be designed in order to achieve the highest welfare and growth, by means of a computable general equilibrium model with R&D-driven endogenous technological ...