• Corporate taxes, investment and the self-financing rate: The effect of location decisions and exports 

      Brasch, Thomas von; Frankovic, Ivan; Tölö, Eero (Discussion Paper;No. 955, Working paper, 2021-05)
      In this paper, we study how lower corporate tax rates impact investment by including two novel channels into a DSGE model used for fiscal policy analysis in Norway. We capture both how foreign firms relocate and invest in ...
    • Micro data on capital inputs: attempts to reconcile stock and flow information 

      Biørn, Erik; Lindquist, Kjersti-Gro; Skjerpen, Terje (Discussion Papers;No. 268, Working paper, 1999)
      We evaluate consequences of some important assumptions ofthe perpetual inventory method of capital stock calculation under geometric depreciation. The data are plant-level panel data from the Norwegian manufacturing ...
    • 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 ...