Blar i Statistisk sentralbyrås publikasjonsserier / Published by Statistics Norway på emneord "JEL classification: H25"

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    • 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, ...

    • Corporate environmental protection under uncertainty 

      Aslaksen, Iulie; Synnestvedt, Terje (Discussion Papers;No. 355, Working paper, 2003)
      Abstract: Investment in pollution prevention technologies are often made under significant uncertainty about the future pay-off from the investments. However, as time passes some of the uncertainties may be resolved by ...

    • Effective rates of assistance for Norwegian industries 

      Holmøy, Erling; Hægeland, Torbjørn (Discussion papers;147, Working paper, 1995-07)
      We measure the effective assistance to 17 Norwegian private industries in 1989 and 1991 caused by government budgetary subsidies, indirect commodity taxes, import protection through nominal tariffs and non-tariff barriers, ...

    • Effective rates of assistance for Norwegian industries 

      Holmøy, Erling; Hægeland, Torbjørn; Olsen, Øystein (Discussion Papers;No. 122, Working paper, 1994)
      We measure the effective assistance to 18 Norwegian private industries in 1989 caused by government budgetary subsidies, indirect commodity taxes, import protection through nominal tariffs and non-tariff-barriers, price ...

    • 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 ...

    • Evaluation of the Norwegian R&D tax credit scheme 

      Cappelen, Ådne; Fjærli, Erik; Foyn, Frank; Hægeland, Torbjørn; Møen, Jarle; Raknerud, Arvid; Rybalka, Marina (Discussion Papers;640, Working paper, 2010)
      We find that the Norwegian R&D tax credit scheme introduced in 2002 mainly works as intended. The scheme is cost-effective and it is used by a large number of firms. It stimulates these firms to invest more in R&D, and, ...

    • The investment and financing decisions of closely held firms when there is a tax on the equity premium 

      Fjærli, Erik; Raknerud, Arvid (Discussion Papers;594, Working paper, 2009)
      This paper analyzes a tax system where personal share income in excess of the risk-free return on equity (the equity premium) is taxed. The rate of return allowance (RRA) in the Norwegian shareholder income tax system is, ...

    • Monopolistic competition, resource allocation and the effects of industrial policy 

      Hægeland, Torbjørn (Discussion Papers;No. 161, Working paper, 1996)
      An indicator of allocation effects of industrial policy is derived from a theoretical framework of monopolistic competition. The indicator gives a qualitative picture of how industrial policy affects industry structure and ...

    • Shifts in organizational form under a dual income tax system 

      Thoresen, Thor Olav; Alstadsæter, Annette (Discussion Papers;No. 529, Working paper, 2008)
      Abstract: Evidence of owners of small businesses engaging in tax motivated shifts in organizational form is scarce. The main reason is lack of micro data enabling us to track tax-payers’ movements across organizational ...

    • Some issues about the Norwegian capital income: imputation model 

      Aarbu, Karl Ove (Discussion papers;155, Working paper, 1995-10)
      This paper will focus on a particular provision in the Norwegian tax reform of 1992, the imputation of capital income for self employed and small incorporated firms with active owners. A simple user cost model is derived, ...

    • Tax reforms, dividend policy and trends in income inequality : empirical evidence based on Norwegian data 

      Fjærli, Erik; Aaberge, Rolf (Discussion Papers; No. 284, Working paper, 1999)
      Abstracts

    • 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 ...

    • Wage and employment effects of payroll taxes and investment subsidies 

      Johansen, Frode; Klette, Tor Jakob (Discussion Papers;No. 194, Working paper, 1997)
      Using a panel of manufacturing plants we study how payroll taxes and investment subsidies affect wages and demand for labor and capital. We exploit the regional subsidy schemes for labor and capital in Norway. Our empirical ...

    • Why some corporations pay more tax than necessary 

      Aarbu, Karl Ove; MacKie-Mason, Jeffrey K. (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 ...