- Andreas Haufler & Alexander Klemm & Guttorm Schjelderup, 2009.
"Economic integration and the relationship between profit and wage taxes,"
Public Choice,
Springer, vol. 138(3), pages 423-446, March.
[Downloadable!] (restricted)
Other versions: See citations under working paper version above.
- Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm, 2008.
"Efficiency enhancing taxation in two-sided markets,"
Journal of Public Economics,
Elsevier, vol. 92(5-6), pages 1531-1539, June.
[Downloadable!] (restricted)
Other versions:
- Hans Jarle Kind & Marko Koethenbuerger & Guttorm Schjelderup, 2008.
"Efficiency Enhancing Taxation in Two-sided Markets,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
- Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm, 2008.
"Efficiency Enhancing Taxation in Two-sided Markets,"
Discussion Papers
2008/1, Department of Finance and Management Science, Norwegian School of Economics and Business Administration.
[Downloadable!]
See citations under working paper version above.
- SØREN BO NIELSEN & PASCALIS RAIMONDOS-MØLLER & GUTTORM SCHJELDERUP, 2008.
"Taxes and Decision Rights in Multinationals,"
Journal of Public Economic Theory,
Association for Public Economic Theory, vol. 10(2), pages 245-258, 04.
[Downloadable!] (restricted)
Other versions:
- Nielsen, Soren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2006.
"Taxes and Decision Rights in Multinationals,"
CEPR Discussion Papers
5952, C.E.P.R. Discussion Papers.
[Downloadable!] (restricted)
- Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2007.
"Taxes and Decision Rights in Multinationals,"
Discussion Papers
2007/11, Department of Finance and Management Science, Norwegian School of Economics and Business Administration.
[Downloadable!]
- Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2006.
"Taxes and Decision Rights in Multinationals,"
Working Papers
07-2006, Copenhagen Business School, Department of Economics.
[Downloadable!]
See citations under working paper version above.
- Paolo Panteghini & Guttorm Schjelderup, 2006.
"To Invest or not to Invest: A real options approach to FDIs and tax competition,"
International Tax and Public Finance,
Springer, vol. 13(6), pages 643-660, November.
[Downloadable!] (restricted)
Cited by:
- Paolo Panteghini, 2006.
"The Capital Structure of Multinational Companies under Tax Competition,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
Other versions:- Paolo Panteghini, 2009.
"The capital structure of multinational companies under tax competition,"
International Tax and Public Finance,
Springer, vol. 16(1), pages 59-81, February.
[Downloadable!] (restricted)
- Paolo Panteghini, 2006.
"The Capital Structure of Multinational Companies Under Tax Competition,"
Working Papers
ubs0606, University of Brescia, Department of Economics.
[Downloadable!]
- Mauro Ghinamo & Paolo M. Panteghini & Federico Revelli, 2008.
"FDI Determination and Corporate Tax Competition in a Volatile World,"
Working Papers
0802, University of Brescia, Department of Economics.
[Downloadable!]
Other versions:
- Kind, Hans Jarle & Midelfart, Karen Helene & Schjelderup, Guttorm, 2005.
"Corporate tax systems, multinational enterprises, and economic integration,"
Journal of International Economics,
Elsevier, vol. 65(2), pages 507-521, March.
[Downloadable!] (restricted)
Other versions: See citations under working paper version above.
- Andreas HaufLer & Guttorm Schjelderup & Frank Stähler, 2005.
"Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base,"
International Tax and Public Finance,
Springer, vol. 12(3), pages 281-300, May.
[Downloadable!] (restricted)
Cited by:
- Haufler, Andreas & Schulte, Christian, 2007.
"Merger Policy and Tax Competition,"
Discussion Papers in Economics
2074, University of Munich, Department of Economics.
[Downloadable!]
Other versions: - Ngo Van Long & Frank Staehler, 2007.
"Public Ownership and Trade Policy,"
CIRANO Working Papers
2007s-07, CIRANO.
[Downloadable!]
- Haufler, Andreas & Schjelderup, Guttorm, 2004.
"Tacit collusion and international commodity taxation,"
Journal of Public Economics,
Elsevier, vol. 88(3-4), pages 577-600, March.
[Downloadable!] (restricted)
Cited by:
- Andreas Haufler & Michael Pflueger, 2003.
"Market Structure and the Taxation of International Trade,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
Other versions:- Andreas Haufler & Michael Pflüger, 2003.
"Market Structure and the Taxation of International Trade,"
Discussion Papers of DIW Berlin
370, DIW Berlin, German Institute for Economic Research.
[Downloadable!]
- Haufler, Andreas & Pflüger, Michael, 2003.
"Market structure and the taxation of international trade,"
Discussion Papers in Economics
106, University of Munich, Department of Economics.
[Downloadable!]
- Schindler, Dirk & Schjelderup, Guttorm, 2007.
"Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior,"
Discussion Papers
2007/8, Department of Finance and Management Science, Norwegian School of Economics and Business Administration.
[Downloadable!]
Other versions: - Dirk Schindler & Guttorm Schjelderup, 2006.
"Company Tax Reform in Europe and its Effect on Collusive Behavior,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
Other versions: - Andreas HaufLer & Guttorm Schjelderup & Frank Stähler, 2005.
"Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base,"
International Tax and Public Finance,
Springer, vol. 12(3), pages 281-300, May.
[Downloadable!] (restricted)
- S¯ren Bo Nielsen & Pascalis Raimondos-M¯ller & Guttorm Schjelderup, 2003.
"Formula Apportionment and Transfer Pricing under Oligopolistic Competition,"
Journal of Public Economic Theory,
Association for Public Economic Theory, vol. 5(2), pages 419-437, 04.
[Downloadable!] (restricted)
Other versions:
- Søren Bo Nielsen & Pascalis Raimondos-Møller & Guttorm Schjelderup, .
"Formula Apportionment and Transfer Pricing under Oligopolistic Competition,"
EPRU Working Paper Series
01-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
[Downloadable!]
- Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjederup, Guttorm, 2000.
"Formula Apportionment And Transfer Pricing Under Oligopolistic Competition,"
Working Papers
18-2000, Copenhagen Business School, Department of Economics.
[Downloadable!]
- Soren Bo Nielsen & Pascalis Raimondos-Moller & Guttorm Schjelderup, 2001.
"Formula Apportionment and Transfer Pricing under Oligopolistic Competition,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
See citations under working paper version above.
- Wolfgang Eggert & Guttorm Schjelderup, 2003.
"Symmetric Tax Competition under Formula Apportionment,"
Journal of Public Economic Theory,
Association for Public Economic Theory, vol. 5(2), pages 439-446, 04.
[Downloadable!] (restricted)
Cited by:
- Thiess Buettner & Nadine Riedel & Marco Runkel, 2008.
"Strategic Consolidation under Formula Apportionment,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
Other versions: - Peter Birch Sørensen, 2003.
"Company Tax Reform in the European Union,"
EPRU Working Paper Series
03-08, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
[Downloadable!]
- Thomas Eichner & Marco Runkel, 2008.
"Corporate Income Taxation of Multinationals in a General Equilibrium Model,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
- Marcel Gérard, 2005.
"Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
- Thomas Eichner & Marco Runkel, 2006.
"Corporate Income Taxation of Multinationals and Unemployment,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
Other versions: - Marcel Gérard, 2006.
"Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
- Christian Traxler & Andreas Reutter, 2008.
"Apportionment, Fiscal Equalization and Decentralized Tax Enforcement,"
Working Paper Series of the Max Planck Institute for Research on Collective Goods
2008_21, Max Planck Institute for Research on Collective Goods.
[Downloadable!]
- Rüdiger Pethig & Andreas Wagener, 2007.
"Profit tax competition and formula apportionment,"
International Tax and Public Finance,
Springer, vol. 14(6), pages 631-655, December.
[Downloadable!] (restricted)
Other versions: - Ana Agundez-Garcia, 2006.
"The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options,"
Taxation Papers
9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.
[Downloadable!]
- Marco Runkel & Guttorm Schjelderup, 2007.
"The Choice of Apportionment Factors under Formula Apportionment,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
- Marcel Gerard, 2006.
"Reforming the taxation of Multijurisdictional Enterprises in Europe, "Coopetition" in a Bottom-up Federation,"
Working Papers
2006-10, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
[Downloadable!]
Other versions: - Gerard, Marcel & Weiner, Joann M., 2003.
"Cross-Border Loss Offset and Formulary Apportionment: How do they affect multijurisdictional firm investment spending and interjurisdictional tax competition ?,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
- Peter Sørensen, 2004.
"Company Tax Reform in the European Union,"
Asia-Pacific Financial Markets,
Springer, vol. 11(1), pages 91-115, January.
[Downloadable!] (restricted)
- Doina Maria Radulescu, 2007.
"From Separate Accounting to Formula Apportionment: Analysis in a Dynamic Framework,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
- Kjetil Bjorvatn & Guttorm Schjelderup, 2002.
"Tax Competition and International Public Goods,"
International Tax and Public Finance,
Springer, vol. 9(2), pages 111-120, March.
[Downloadable!] (restricted)
Other versions: See citations under working paper version above.
- Berger, Helge & Jensen, Henrik & Schjelderup, Guttorm, 2001.
"To peg or not to peg?: A simple model of exchange rate regime choice in small economies,"
Economics Letters,
Elsevier, vol. 73(2), pages 161-167, November.
[Downloadable!] (restricted)
Other versions: See citations under working paper version above.
- Petter Osmundsen & Guttorm Schjelderup & Kåre Petter Hagen, 2000.
"Personal income taxation under mobility, exogenous and endogenous welfare weights, and asymmetric information,"
Journal of Population Economics,
Springer, vol. 13(4), pages 623-637.
[Downloadable!] (restricted)
Cited by:
- Backlund, Kenneth & Sjögren, Tomas & Stage, Jesper, 2008.
"Optimal Tax and Expenditure Policy in the Presence of Migration - Are Credit Restrictions Important?,"
Umeå Economic Studies
749, Umeå University, Department of Economics.
[Downloadable!]
- Kind, Hans Jarle & Knarvik, Karen Helene Midelfart & Schjelderup, Guttorm, 2000.
"Competing for capital in a 'lumpy' world,"
Journal of Public Economics,
Elsevier, vol. 78(3), pages 253-274, November.
[Downloadable!] (restricted)
Other versions:
- Kind, H.J. & Knarvik, K.H.M. & Schjelderup, G., 1999.
"Competing for Capital in a "Lumpy" World,"
Papers
7/99, Norwegian School of Economics and Business Administration-.
- Kind, Hans Jarle & Midelfart Knarvik, Karen Helene & Schjelderup, Guttorm, 2000.
"Competing for Capital in a "Lumpy" World,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
- Kind, Hans Jarle & Schjelderup, Guttorm & Ulltveit-Moe, Karen-Helene, 1999.
"Competing for Capital in a 'Lumpy' World,"
CEPR Discussion Papers
2188, C.E.P.R. Discussion Papers.
[Downloadable!] (restricted)
See citations under working paper version above.
- Haufler, Andreas & Schjelderup, Guttorm, 2000.
"Corporate Tax Systems and Cross Country Profit Shifting,"
Oxford Economic Papers,
Oxford University Press, vol. 52(2), pages 306-25, April.
Other versions: See citations under working paper version above.
- Guttorm Schjelderup & Alfons J. Weichenrieder, 1999.
"Trade, Multinationals, and Transfer Pricing Regulations,"
Canadian Journal of Economics,
Canadian Economics Association, vol. 32(3), pages 817-844, May.
[Downloadable!] (restricted)
Other versions: See citations under working paper version above.
- Andreas Haufler & Guttorm Schjelderup, 1999.
"Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision,"
FinanzArchiv: Public Finance Analysis,
Mohr Siebeck, Tübingen, vol. 56(3/4), pages 481-, July.
Other versions: See citations under working paper version above.
- Konrad, Kai A. & Schjelderup, Guttorm, 1999.
"Fortress Building in Global Tax Competition,"
Journal of Urban Economics,
Elsevier, vol. 46(1), pages 156-167, July.
[Downloadable!] (restricted)
Other versions: See citations under working paper version above.
- Gabrielsen, Tommy Staahl & Schjelderup, Guttorm, 1999.
" Transfer Pricing and Ownership Structure,"
Scandinavian Journal of Economics,
Blackwell Publishing, vol. 101(4), pages 673-88, December.
[Downloadable!] (restricted)
Other versions: See citations under working paper version above.
- Osmundsen, P. & Hagen, K. P. & Schjelderup, G., 1998.
"Internationally mobile firms and tax policy1,"
Journal of International Economics,
Elsevier, vol. 45(1), pages 97-113, June.
[Downloadable!] (restricted)
Other versions: See citations under working paper version above.
- Bjerksund, Petter & Schjelderup, Guttorm, 1998.
"The political economy of capital controls and tax policy in a small open economy,"
European Journal of Political Economy,
Elsevier, vol. 14(3), pages 543-559, August.
[Downloadable!] (restricted)
Cited by:
- Kind, Hans Jarle & Midelfart Knarvik, Karen Helene & Schjelderup, Guttorm, 2000.
"Competing for Capital in a "Lumpy" World,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
Other versions:- Kind, H.J. & Knarvik, K.H.M. & Schjelderup, G., 1999.
"Competing for Capital in a "Lumpy" World,"
Papers
7/99, Norwegian School of Economics and Business Administration-.
- Kind, Hans Jarle & Knarvik, Karen Helene Midelfart & Schjelderup, Guttorm, 2000.
"Competing for capital in a 'lumpy' world,"
Journal of Public Economics,
Elsevier, vol. 78(3), pages 253-274, November.
[Downloadable!] (restricted)
- Kind, Hans Jarle & Schjelderup, Guttorm & Ulltveit-Moe, Karen-Helene, 1999.
"Competing for Capital in a 'Lumpy' World,"
CEPR Discussion Papers
2188, C.E.P.R. Discussion Papers.
[Downloadable!] (restricted)
- Guttorm Schjelderup & Lars Sorgard, 1997.
"Transfer Pricing as a Strategic Device for Decentralized Multinationals,"
International Tax and Public Finance,
Springer, vol. 4(3), pages 277-290, July.
[Downloadable!] (restricted)
Cited by:
- Peter C. Dawson & Stephen M. Miller, 2000.
"Transfer Pricing in the Decentralized Multinational Corporation,"
Working papers
2000-06, University of Connecticut, Department of Economics.
[Downloadable!]
- Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2007.
"Taxes and Decision Rights in Multinationals,"
Discussion Papers
2007/11, Department of Finance and Management Science, Norwegian School of Economics and Business Administration.
[Downloadable!]
Other versions:- SØREN BO NIELSEN & PASCALIS RAIMONDOS-MØLLER & GUTTORM SCHJELDERUP, 2008.
"Taxes and Decision Rights in Multinationals,"
Journal of Public Economic Theory,
Association for Public Economic Theory, vol. 10(2), pages 245-258, 04.
[Downloadable!] (restricted)
- Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2006.
"Taxes and Decision Rights in Multinationals,"
Working Papers
07-2006, Copenhagen Business School, Department of Economics.
[Downloadable!]
- Nielsen, Soren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2006.
"Taxes and Decision Rights in Multinationals,"
CEPR Discussion Papers
5952, C.E.P.R. Discussion Papers.
[Downloadable!] (restricted)
- Oystein Foros & Hans Jarle Kind, 2006.
"Do Slotting Allowances Harm Retail Competition?,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
Other versions: - Hans Jarle Kind & Helene Midelfart & Guttorm Schjelderup, 2004.
"Corporate Tax Systems, Multinational Enterprises, and Economic Integration,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
Other versions:- Kind, Hans Jarle & Midelfart, Karen Helene & Schjelderup, Guttorm, 2005.
"Corporate tax systems, multinational enterprises, and economic integration,"
Journal of International Economics,
Elsevier, vol. 65(2), pages 507-521, March.
[Downloadable!] (restricted)
- Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2005.
"Centralized vs. De-centralized Multinationals and Taxes,"
Working Papers
10-2005, Copenhagen Business School, Department of Economics.
[Downloadable!]
Other versions: - Peter Birch Sørensen, 2003.
"Company Tax Reform in the European Union,"
EPRU Working Paper Series
03-08, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
[Downloadable!]
- Brem Markus & Tucha Thomas, 2005.
"On Transfer Pricing: Conceptual Thoughts on the Nature of the Multinational Firm,"
IIMA Working Papers
2005-11-03, Indian Institute of Management Ahmedabad, Research and Publication Department.
[Downloadable!]
- Søren Bo Nielsen & Pascalis Raimondos-Møller & Guttorm Schjelderup, .
"Formula Apportionment and Transfer Pricing under Oligopolistic Competition,"
EPRU Working Paper Series
01-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
[Downloadable!]
Other versions:- S¯ren Bo Nielsen & Pascalis Raimondos-M¯ller & Guttorm Schjelderup, 2003.
"Formula Apportionment and Transfer Pricing under Oligopolistic Competition,"
Journal of Public Economic Theory,
Association for Public Economic Theory, vol. 5(2), pages 419-437, 04.
[Downloadable!] (restricted)
- Soren Bo Nielsen & Pascalis Raimondos-Moller & Guttorm Schjelderup, 2001.
"Formula Apportionment and Transfer Pricing under Oligopolistic Competition,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
- Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjederup, Guttorm, 2000.
"Formula Apportionment And Transfer Pricing Under Oligopolistic Competition,"
Working Papers
18-2000, Copenhagen Business School, Department of Economics.
[Downloadable!]
- Marcel Gérard, 2005.
"Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
- Overesch, Michael, 2006.
"Transfer pricing of intrafirm sales as a profit shifting channel : evidence from German firm data,"
ZEW Discussion Papers
06-84, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
[Downloadable!]
- Thierry MADIES, 2004.
"Prix de transfert optimaux et comportement stratŽgique des multinationales,"
Discussion Papers (REL - Recherches Economiques de Louvain)
2003043, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
[Downloadable!]
Other versions: - Haufler, Andreas & Schjelderup, Guttorm, 2000.
"Tacit Collusion under Destination- and Origin-Based Commodity Taxation,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
Other versions: - Ana Agundez-Garcia, 2006.
"The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options,"
Taxation Papers
9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.
[Downloadable!]
- Charles E. Hyde, 2001.
"Multinationals And The Relationship Between Strategic And Tax Transfer Prices,"
Department of Economics - Working Papers Series
822, The University of Melbourne.
[Downloadable!]
- Kind, Hans Jarle & Schjelderup, Guttorm & Ulltveit-Moe, Karen-Helene, 2001.
"Corporate Taxation, Multinational Enterprise and Economic Integration,"
CEPR Discussion Papers
2753, C.E.P.R. Discussion Papers.
[Downloadable!] (restricted)
- Peter Sørensen, 2004.
"Company Tax Reform in the European Union,"
Asia-Pacific Financial Markets,
Springer, vol. 11(1), pages 91-115, January.
[Downloadable!] (restricted)
- Schjelderup, G, 1997.
"Optimal Income Taxation and International Labour Mobility,"
Bulletin of Economic Research,
Blackwell Publishing, vol. 49(4), pages 327-46, October.
Other versions: See citations under working paper version above.