Publications
by members of
Observatoire Européen de la Fiscalité
Paris School of Economics
Paris, France
(EU Tax Observatory, )
These are publications listed in RePEc written by members of the above institution who are registered with the RePEc Author Service. Thus this compiles the works all those currently affiliated with this institution, not those affilated at the time of publication. List of registered members. Register yourself. Citation analysis. This page is updated in the first days of each month.| Working papers | Journal articles | Books | Chapters |
Working papers
2024
- Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjorn Raaum, 2024.
"Misreporting in the Norwegian Business Cash Support Scheme,"
NBER Working Papers
32801, National Bureau of Economic Research, Inc.
- Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjørn Raaum, 2024. "Misreporting in the Norwegian business cash support scheme," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(6), pages 1463-1493, December.
- Annette Alstadsaeter & Matthew Collin & Bluebery Planterose & Gabriel Zucman, 2024. "Foreign investment in the Dubai housing market, 2020-2024," Post-Print halshs-04941057, HAL.
- Giulia Aliprandi, 2024. "Australian Public CbCR: filling the gaps?," Post-Print halshs-04940979, HAL.
- Giulia Aliprandi & Kane Borders, 2024.
"Advancing Corporate Tax Transparency,"
PSE-Ecole d'économie de Paris (Postprint)
halshs-04947447, HAL.
- Giulia Aliprandi & Kane Borders, 2024. "Advancing Corporate Tax Transparency," Working Papers halshs-04947447, HAL.
- Rémi LEI & Laure Casanova Enault & Antoine Peris & Martin Bocquet, 2024.
"Évolution de la structure de la propriété immobilière en France. Apports des Fichiers Fonciers enrichis pour analyser les patrimoines des individus,"
Post-Print
hal-04771311, HAL.
- Rémi Lei & Laure Casanova Enault & Antoine Peris & Martin Bocquet, 2024. "Évolution de la structure de la propriété immobilière en France. Apports des Fichiers Fonciers enrichis pour analyser les patrimoines des individus," Revue d'économie régionale et urbaine, Armand Colin, vol. 0(3), pages 375-400.
2023
- A. Alstadsӕter & R. B. Davies & Mathieu Parenti & Farid Toubal, 2023.
"The Real Effects of of Tax Havens,"
Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers)
hal-04439294, HAL.
- Annette Alstadsæter & Ronald B. Davies & Mathieu Parenti & Farid Toubal, 2024. "The Real Effects of Tax Havens," Post-Print hal-04929546, HAL.
- A. Alstadsӕter & R. B. Davies & Mathieu Parenti & Farid Toubal, 2023. "The Real Effects of of Tax Havens," Working Papers hal-04439294, HAL.
- Annette Alstadsaeter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023.
"Global Tax Evasion Report 2024,"
PSE-Ecole d'économie de Paris (Postprint)
halshs-04563948, HAL.
- Annette Alstadsaeter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023. "Global Tax Evasion Report 2024," PSE Working Papers halshs-04563948, HAL.
- Annette Alstadsaeter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023. "Global Tax Evasion Report 2024," Working Papers halshs-04563948, HAL.
- Alstadsæter, Annette & Casi, Elisa & Miethe, Jakob & Stage, Barbara M. B., 2023. "Lost in Information: National Implementation of Global Tax Agreements," Discussion Papers 2023/22, Norwegian School of Economics, Department of Business and Management Science, revised 27 Sep 2024.
- Alstadsæter, Annette & Bratsberg, Bernt & Markussen, Simen & Raaum, Oddbjørn & Røed, Knut, 2023. "Social Gradients in Employment during and after the COVID-19 Pandemic," IZA Discussion Papers 16260, Institute of Labor Economics (IZA).
- Jules Ducept & Evangelos Koumanakos & Panayiotis Nicolaides, 2023. "Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT," Working Papers hal-04564099, HAL.
- Manon Francois & Vincent Vicard, 2023.
"Tax Avoidance and the Complexity of Multinational Enterprises,"
Working Papers
2023-04, CEPII research center.
- Manon François & Vincent Vicard, 2023. "Tax Avoidance and the Complexity of Multinational Enterprises," Working Papers halshs-04103793, HAL.
- Giulia Aliprandi & Thijs Busschots & Carlos Oliveira, 2023. "Mapping the global geography of shell companies," Post-Print hal-04563980, HAL.
- Giulia Aliprandi & Kane Borders, 2023. "Tax Transparency by Multinationals: Trends in Country-by-Country Reports Public Disclosure," Post-Print halshs-04103949, HAL.
- Giulia Aliprandi & Gerrit von Zedlitz, 2023. "Benchmarking Country-by-Country Reports," Working Papers halshs-04103852, HAL.
- Rémi LEI, 2023.
"Price Capitalization of Demand-side Policies with Segmented Housing Markets,"
Post-Print
hal-04438334, HAL.
- Rémi LEI, 2023. "Price Capitalization of Demand-side Policies with Segmented Housing Markets," Post-Print hal-04438358, HAL.
- Rémi LEI & Julie Le Gallo & Jean-Sauveur Ay & Olivier Dupré, 2023. "Spatial Sorting and Housing Wealth Persistence: Insights from the Universe of French Homeowners," Post-Print hal-04438387, HAL.
- Pierre Le Brun & Rémi Lei, 2023. "De la fiscalisation à la financiarisation ? Bilan et perspective d'un régime de financement de l'immobilier locatif privé en France. Compte-rendu de l'atelier n°18 du RJCF," Working Papers hal-04530697, HAL.
2022
- Annette Alstadsæter & Julie Brun Bjørkheim & Ronald B. Davies & Johannes Scheuerer, 2022.
"Pennies from Haven: Wages and Profit Shifting,"
CESifo Working Paper Series
9590, CESifo.
- Annette Alstadsaeter & Julie Brun Bjørkheim & Ronald B Davies & Johannes Scheuerer, 2024. "Pennies from Haven: Wages and Profit Shifting," Working Papers hal-04564118, HAL.
- Annette Alstadsaeter & Bluebery Planterose & Gabriel Zucman & Andreas Økland, 2022. "Who Owns Offshore Real Estate? Evidence from Dubai," Working Papers halshs-04103509, HAL.
- Annette Alstadsaeter & Andreas Økland, 2022. "Increasing Cross-Border Ownership of Real Estate: Evidence from Norway," Working Papers halshs-04103674, HAL.
- Annette Alstadsæter & Marie Bjørneby & Wojciech Kopczuk & Simen Markussen & Knut Røed, 2022. "Saving Effects of a Real-Life Imperfectly Implemented Net Wealth Tax: Evidence from Norwegian Micro Data," NBER Working Papers 30031, National Bureau of Economic Research, Inc.
- Manon François & Carlos Oliveira & Bluebery Planterose & Gabriel Zucman, 2022.
"A Modern Excess Profit Tax,"
Post-Print
halshs-04103941, HAL.
- Manon François & Carlos Oliveira & Bluebery Planterose & Gabriel Zucman, 2022. "A Modern Excess Profit Tax," Working Papers halshs-04103540, HAL.
- Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo, 2022.
"The Long Way to Tax Transparency: Lessons from the Early Publishers of Country-by-Country Reports,"
Working Papers
halshs-04103691, HAL.
- Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2024. "The long way to tax transparency: lessons from the early publishers of country-by-country reports," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 593-634, April.
- Carlos Oliveira, 2022. "How is the Minimum Wage Shaping the Wage Disitribution: Bite, Spillovers, and Wage Inequality," GEE Papers 0160, Gabinete de Estratégia e Estudos, Ministério da Economia, revised May 2022.
- Dechezleprêtre, Antoine & Fabre, Adrien & Kruse, Tobias & Planterose, Bluebery & Chico, Ana Sanchez & Stantcheva, Stefanie, 2022.
"Fighting Climate Change: International Attitudes Toward Climate Policies,"
CEPR Discussion Papers
17602, C.E.P.R. Discussion Papers.
- Antoine Dechezleprêtre & Adrien Fabre & Tobias Kruse & Bluebery Planterose & Ana Sanchez Chico & Stefanie Stantcheva, 2025. "Fighting Climate Change: International Attitudes toward Climate Policies," American Economic Review, American Economic Association, vol. 115(4), pages 1258-1300, April.
- Dechezlepretre, Antoine & Fabre, Adrien & Kruse, Tobias & Planterose, Bluebery & Sanchez Chico, Ana & Stantcheva, Stefanie, 2025. "Fighting climate change: international attitudes toward climate policies," LSE Research Online Documents on Economics 127870, London School of Economics and Political Science, LSE Library.
- Antoine Dechezleprêtre & Adrien Fabre & Tobias Kruse & Bluebery Planterose & Ana Sanchez Chico & Stefanie Stantcheva, 2022. "Fighting climate change: International attitudes toward climate policies," OECD Economics Department Working Papers 1714, OECD Publishing.
- Dechezlepretre, Antoine & Fabre, Adrien & Kruse, Tobias & Planterose, Bluebery & Sanchez Chico, Ana & Stantcheva, Stefanie, 2022. "Fighting climate change: international attitudes towards climate policies," LSE Research Online Documents on Economics 117562, London School of Economics and Political Science, LSE Library.
- Dechezlepretre, Antoine & Fabre, Adrien & Kruse, Tobias & Planterose, Bluebery & Sanchez Chico, Ana & Stantcheva, Stefanie, 2022. "Fighting climate change: international attitudes towards climate policies," LSE Research Online Documents on Economics 117603, London School of Economics and Political Science, LSE Library.
- Antoine Dechezleprêtre & Adrien Fabre & Tobias Kruse & Bluebery Planterose & Ana Sanchez Chico & Stefanie Stantcheva, 2022. "Fighting Climate Change: International Attitudes Toward Climate Policies," NBER Working Papers 30265, National Bureau of Economic Research, Inc.
- Rémi LEI & Julie Le Gallo & Jean-Sauveur Ay, 2022. "Causal Evaluation of Policies Supporting Homeownership: Evidence from France," Post-Print hal-04438314, HAL.
2021
- Mona Baraké & Neef Theresa & Paul-Emmanuel Chouc & Gabriel Zucman, 2021. "Minimizing the Minimum Tax? The Critical Effect of Substance Carve-Outs," Post-Print halshs-03323087, HAL.
- Mona Baraké & Theresa Neef & Paul-Emmanuel Chouc & Gabriel Zucman, 2021.
"Collecting the tax deficit of multinational companies simulations for the European Union,"
PSE-Ecole d'économie de Paris (Postprint)
halshs-03323095, HAL.
- Mona Baraké & Theresa Neef & Paul-Emmanuel Chouc & Gabriel Zucman, 2021. "Collecting the tax deficit of multinational companies simulations for the European Union," Working Papers halshs-03323095, HAL.
- Giulia Aliprandi & Mona Baraké & Paul-Emmanuel Chouc, 2021.
"Have European Banks left tax haven? Evidence from country-by-country data,"
PSE-Ecole d'économie de Paris (Postprint)
halshs-03350725, HAL.
- Giulia Aliprandi & Mona Baraké & Paul-Emmanuel Chouc, 2021. "Have European Banks left tax haven? Evidence from country-by-country data," PSE Working Papers halshs-03350725, HAL.
- Giulia Aliprandi & Mona Baraké & Paul-Emmanuel Chouc, 2021. "Have European Banks left tax haven? Evidence from country-by-country data," Working Papers halshs-03350725, HAL.
- Manon Francois, 2021.
"Profit Shifting and Equilibrium Principles of International Taxation,"
CESifo Working Paper Series
9211, CESifo.
- Manon François, 2021. "Profit Shifting and Equilibrium Principles of International Taxation," Working Papers halshs-03265056, HAL.
- Manon François, 2021. "Profit Shifting and Equilibrium Principles of International Taxation," PSE Working Papers halshs-03265056, HAL.
- Tommaso Faccio & Sarah Godar & Patr Jansky & Oliver Seabarron, 2021. "How Much Multinational Corporations Pay in Taxes and Where: Evidence from their Country-by-Country Reports," Working Papers IES 2021/22, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Jun 2021.
- Hannes Fauser & Sarah Godar, 2021.
"Income tax noncompliance in Germany, 2001-2014,"
Working Papers IES
2021/36, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2021.
- Fauser, Hannes & Godar, Sarah, 2021. "Income tax noncompliance in Germany, 2001-2014," Discussion Papers 2021/17, Free University Berlin, School of Business & Economics.
- Eloi Flamant & Sarah Godar & Gaspard Richard, 2021. "New Forms of Tax Competition in the European Union: an Empirical Investigation," Working Papers halshs-03461688, HAL.
- Oliveira, Carlos, 2021. "How is the Minimum Wage Shaping the Wage Distribution: Minimum Wage, Spillovers, and Wage Inequality in Portugal," MPRA Paper 112534, University Library of Munich, Germany.
2020
- Kopczuk, Wojciech & Alstadsæter, Annette & Bratsberg, Bernt & Eielsen, Gaute & Markussen, Simen & Raaum, Oddbjørn & Røed, Knut, 2020.
"The first weeks of the coronavirus crisis: Who got hit, when and why? Evidence from Norway,"
CEPR Discussion Papers
14825, C.E.P.R. Discussion Papers.
- Annette Alstadsæter & Bernt Bratsberg & Gaute Eielsen & Wojciech Kopczuk & Simen Markussen & Oddbjorn Raaum & Knut Røed, 2020. "The First Weeks of the Coronavirus Crisis: Who Got Hit, When and Why? Evidence from Norway," NBER Working Papers 27131, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland, 2020.
"Norwegian and US Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well,"
NBER Working Papers
27637, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland, 2020. "Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(3), pages 805-828, September.
- Petr Jansky & Sarah Godar, 2020.
"Corporate Profit Misalignment: Evidence from German Headquarter Companies and Their Foreign Affiliates,"
Working Papers IES
2020/37, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Sep 2020.
- Sarah Godar & Petr Janský, 2021. "Corporate profit misalignment: evidence from German headquarter companies and their foreign affiliates," Post-Communist Economies, Taylor & Francis Journals, vol. 33(6), pages 726-750, August.
2019
- Gunther Capelle-Blancard & Mona Baraké, 2019.
"Focus on… Tax havens,"
Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers)
hal-02342881, HAL.
- Gunther Capelle-Blancard & Mona Baraké, 2019. "Focus on… Tax havens," Post-Print hal-02342881, HAL.
2018
- Gunther Capelle-Blancard & Mona Baraké & Mathias Lé, 2018.
"Les banques et les paradis fiscaux,"
Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers)
hal-02342882, HAL.
- Mona Barake & Gunther Capelle-Blancard & Mathias Lé, 2018. "Les banques et les paradis fiscaux," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 189-216.
- Gunther Capelle-Blancard & Mona Baraké & Mathias Lé, 2018. "Les banques et les paradis fiscaux," Post-Print hal-02342882, HAL.
- Marie Bjørneby & Annette Alstadsæter & Kjetil Telle, 2018.
"Collusive Tax Evasion by Employers and Employees: Evidence from a Randomized Field Experiment in Norway,"
CESifo Working Paper Series
7381, CESifo.
- Marie Bjørneby & Annette Alstadsæter & Kjetil Telle, 2018. "Collusive tax evasion by employers and employees. Evidence from a randomized fi eld experiment in Norway," Discussion Papers 891, Statistics Norway, Research Department.
- Zucman, Gabriel & Alstadsæter, Annette & Johannesen, Niels, 2018.
"Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality,"
CEPR Discussion Papers
12779, C.E.P.R. Discussion Papers.
- Alstadsæter, Annette & Johannesen, Niels & Zucman, Gabriel, 2018. "Who owns the wealth in tax havens? Macro evidence and implications for global inequality," Journal of Public Economics, Elsevier, vol. 162(C), pages 89-100.
- Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality," NBER Working Papers 23805, National Bureau of Economic Research, Inc.
- Anette Alstads�ter & Niels Johannesen & Gabriel Zucman, 2018. "Who Owns The Wealth In Tax Havens? Macroevidence And Implications For Global Inequality," CEBI working paper series 17-04, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018.
"Tax Evasion and Inequality,"
CEPR Discussion Papers
12781, C.E.P.R. Discussion Papers.
- Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019. "Tax Evasion and Inequality," American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.
- Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Tax Evasion and Inequality," NBER Working Papers 23772, National Bureau of Economic Research, Inc.
- Anette Alstads�ter & Niels Johannesen & Gabriel Zucman, 2018. "Tax Evasion and Inequality," CEBI working paper series 17-03, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Kopczuk, Wojciech & Alstadsæter, Annette & Telle, Kjetil, 2018.
"Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter,"
CEPR Discussion Papers
13251, C.E.P.R. Discussion Papers.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2019. "Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1291-1328, December.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018. "Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter," NBER Working Papers 25191, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018. "Social networks and tax avoidance. Evidence from a well-defined Norwegian tax shelter," Discussion Papers 886, Statistics Norway, Research Department.
- Sarah Godar, 2018. "Tax Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German-Based Affiliates of Multinational Firms," Working Papers IES 2018/12, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2018.
2017
- Sarah Godar & Achim Truger, 2017. "Shifting priorities in EU tax policies," IMK Studies 55-2017, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
2016
- Kopczuk, Wojciech & Alstadsæter, Annette & Jacob, Martin & Telle, Kjetil, 2016. "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from," CEPR Discussion Papers 11671, C.E.P.R. Discussion Papers.
- Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016.
"Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway,"
NBER Working Papers
22888, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016. "Accounting for business income in measuring top income shares. Integrated accrual approach using individual and firm data from Norway," Discussion Papers 837, Statistics Norway, Research Department.
2015
- Annette Alstadsater & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015.
"Patent boxes design, patents, location and local R&D,"
Working Papers
1518, Oxford University Centre for Business Taxation.
- Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 33(93), pages 131-177.
- Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015. "Patent Boxes Design, Patents Location and Local R&D," JRC Working Papers on Corporate R&D and Innovation 2015-06, Joint Research Centre.
- Annette Alstadsæter & Salvador Barrios & Gaëtan J.A. Nicodème & Agnieszka Skonieczna & Antonio Vezzani & Gaëtan J.A. Nicodeme, 2015. "Patent Boxes Design, Patents Location and Local R&D," CESifo Working Paper Series 5416, CESifo.
- Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015. "Patent Boxes Design, Patents Location and Local R&D," Taxation Papers 57, Directorate General Taxation and Customs Union, European Commission.
- Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," ULB Institutional Repository 2013/270539, ULB -- Universite Libre de Bruxelles.
- Barrios, Salvador & Alstadsæter, Annette & Nicodème, Gaëtan & Skonieczna, Agnieszka Maria & Vezzani, Antonio, 2015. "Patent Boxes Design, Patents Location and Local R&D," CEPR Discussion Papers 10679, C.E.P.R. Discussion Papers.
- Sarah Godar & Christoph Paetz & Achim Truger, 2015.
"The scope for progressive tax reform in the OECD countries: A macroeconomic perspective with a case study for Germany,"
IMK Working Paper
150-2015, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
- Sarah Godar & Christoph Paetz & Achim Truger, 2015. "The scope for progressive tax reform in the OECD countries. A macroeconomic perspective with a case study for Germany," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(5), pages 79-117.
2014
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014.
"Do Dividend Taxes Affect Corporate Investment?,"
CESifo Working Paper Series
4931, CESifo.
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017. "Do Dividend Taxes Affect Corporate Investment?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
- Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017. "Do dividend taxes affect corporate investment?," Journal of Public Economics, Elsevier, vol. 151(C), pages 74-83.
- Alstadsæter, Annette & Jacob, Martin, 2014. "Do dividend taxes affect corporate investment?," arqus Discussion Papers in Quantitative Tax Research 172, arqus - Arbeitskreis Quantitative Steuerlehre.
- Alstadsæter, Annette & Jacob, Martin, 2014.
"Dividend taxes and income shifting,"
arqus Discussion Papers in Quantitative Tax Research
154, arqus - Arbeitskreis Quantitative Steuerlehre.
- Annette Alstadsæter & Martin Jacob, 2016. "Dividend Taxes and Income Shifting," Scandinavian Journal of Economics, Wiley Blackwell, vol. 118(4), pages 693-717, October.
- Panayiotis Nicolaides, 2014. "Tax Compliance Social Norms and Institutional Quality: An Evolutionary Theory of Public Good Provision," Taxation Papers 46, Directorate General Taxation and Customs Union, European Commission.
2013
- Annette Alstadsæter & Martin Jacob, 2013.
"The effect of awareness and incentives on tax evasion,"
Working Papers
1314, Oxford University Centre for Business Taxation.
- Annette Alstadsæter & Martin Jacob, 2013. "The Effect of Awareness and Incentives on Tax Evasion," CESifo Working Paper Series 4369, CESifo.
- Alstadsæter, Annette & Jacob, Martin, 2013. "The effect of awareness and incentives on tax evasion," arqus Discussion Papers in Quantitative Tax Research 147, arqus - Arbeitskreis Quantitative Steuerlehre.
- Annette Alstadsæter & Martin Jacob, 2013.
"Who Participates in Tax Avoidance?,"
CESifo Working Paper Series
4219, CESifo.
- Alstadsæter, Annette & Jacob, Martin, 2013. "Who participates in tax avoidance?," arqus Discussion Papers in Quantitative Tax Research 148, arqus - Arbeitskreis Quantitative Steuerlehre.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013.
"Are Closely-Held Firms Tax Shelters?,"
NBER Working Papers
19609, National Bureau of Economic Research, Inc.
- Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," Tax Policy and the Economy, University of Chicago Press, vol. 28(1), pages 1-32.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 1-32, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are closely-held firms tax shelters?," Discussion Papers 764, Statistics Norway, Research Department.
- Jacob, Martin & Alstadsæter, Annette, 2013. "Payout policies of privately held firms: Flexibility and the role of income taxes," arqus Discussion Papers in Quantitative Tax Research 152, arqus - Arbeitskreis Quantitative Steuerlehre.
2009
- Annette Alstadsæter & Erik Fjaerli, 2009.
"Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax,"
CESifo Working Paper Series
2530, CESifo.
- Annette Alstadsæter & Erik Fjærli, 2009. "Neutral taxation of shareholder income? Corporate responses to an announced dividend tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
- Annette Alstadsæter, 2009.
"Measuring the Consumption Value of Higher Education,"
CESifo Working Paper Series
2799, CESifo.
- Annette Alstadsæter, 2011. "Measuring the Consumption Value of Higher Education," CESifo Economic Studies, CESifo Group, vol. 57(3), pages 458-479, September.
- Annette Alstadsæter, 2004. "Measuring the consumption value of higher education," Econometric Society 2004 Australasian Meetings 40, Econometric Society.
- Annette Alstadsæter & Hans Henrik Sievertsen, 2009. "The Consumption Value of Higher Education," CESifo Working Paper Series 2871, CESifo.
2008
- Thor Olav Thoresen & Annette Alstadsæter, 2008.
"Shifts in Organizational Form under a Dual Income Tax System,"
CESifo Working Paper Series
2273, CESifo.
- Thor O. Thoresen & Annette Alstadsæter, 2010. "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
- Thor O. Thoresen & Annette Alstadsæter, 2008. "Shifts in organizational form under a dual income tax system," Discussion Papers 529, Statistics Norway, Research Department.
- Annette Alstadsæter & Knut Reidar Wangen, 2008. "Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large," CESifo Working Paper Series 2392, CESifo.
2006
- Annette Alstadsæter, 2006.
"The Achilles Heel of the Dual Income Tax. The Norwegian Case,"
Discussion Papers
474, Statistics Norway, Research Department.
- Annette Alstadsaeter, 2007. "The Achilles Heel of the Dual Income Tax: The Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
2005
- Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen, 2005. "Tax Effects, Search Unemployment, and the Choice of Educational Type," CESifo Working Paper Series 1622, CESifo.
- Alstadsæter, Annette & Kolm, Anne-Sofie & Larsen, Birthe, 2005. "Money or Joy," Working Papers 23-2005, Copenhagen Business School, Department of Economics.
- Alstadsæter, Annette & Kolm, Ann-Sofie & Larsen, Birthe, 2005.
"Tax Effects of Unemployment and the Choice of Educational Type,"
Research Papers in Economics
2005:4, Stockholm University, Department of Economics.
- Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen, 2005. "Tax Effects on Unemployment and the Choice of Educational Type," Discussion Papers 419, Statistics Norway, Research Department.
2003
- Annette Alstadsæter, 2003. "The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments," CESifo Working Paper Series 1018, CESifo.
- Annette Alstadsæter, 2003. "Income Tax, Consumption Value of Education, and the Choice of Educational Type," CESifo Working Paper Series 1055, CESifo.
2001
- Annette Alstadsæter, 2001. "Does the Tax System Encourage too much Education?," CESifo Working Paper Series 612, CESifo.
Journal articles
2024
- Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjørn Raaum, 2024.
"Misreporting in the Norwegian business cash support scheme,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(6), pages 1463-1493, December.
- Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjorn Raaum, 2024. "Misreporting in the Norwegian Business Cash Support Scheme," NBER Working Papers 32801, National Bureau of Economic Research, Inc.
- Carlos Oliveira, 2024. "Income and wage inequality in democratic Portugal, 1974–2020," Fiscal Studies, John Wiley & Sons, vol. 45(3), pages 393-414, September.
- Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2024.
"The long way to tax transparency: lessons from the early publishers of country-by-country reports,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 593-634, April.
- Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo, 2022. "The Long Way to Tax Transparency: Lessons from the Early Publishers of Country-by-Country Reports," Working Papers halshs-04103691, HAL.
- Rémi Lei & Laure Casanova Enault & Antoine Peris & Martin Bocquet, 2024.
"Évolution de la structure de la propriété immobilière en France. Apports des Fichiers Fonciers enrichis pour analyser les patrimoines des individus,"
Revue d'économie régionale et urbaine, Armand Colin, vol. 0(3), pages 375-400.
- Rémi LEI & Laure Casanova Enault & Antoine Peris & Martin Bocquet, 2024. "Évolution de la structure de la propriété immobilière en France. Apports des Fichiers Fonciers enrichis pour analyser les patrimoines des individus," Post-Print hal-04771311, HAL.
2023
- Manon Francois & Vincent Vicard, 2023. "Seules les multinationales suffisamment complexes font de l’évitement fiscal," La Lettre du CEPII, CEPII research center, issue 434.
- Souleymane Faye & Sarah Godar & Gabriel Zucman, 2023. "Offshore-Finanzvermögen seit 20 Jahren nahezu unverändert bei zehn Prozent der globalen Wirtschaftsleistung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 90(47), pages 649-656.
- Sarah Godar & Erich Wittenberg, 2023. "Offshore-Finanzvermögen: Steuerhinterziehung als Motiv hat an Bedeutung verloren: Interview," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 90(47), pages 657-657.
- Oliveira, Carlos, 2023. "The minimum wage and the wage distribution in Portugal," Labour Economics, Elsevier, vol. 85(C).
2022
- Annette Alstadsæter & Marie Bjørneby & Wojciech Kopczuk & Simen Markussen & Knut Røed, 2022. "Saving Effects of a Real-Life Imperfectly Implemented Wealth Tax: Evidence from Norwegian Micro Data," AEA Papers and Proceedings, American Economic Association, vol. 112, pages 63-67, May.
- Alstadsæter, Annette & Johannesen, Niels & Le Guern Herry, Ségal & Zucman, Gabriel, 2022. "Tax evasion and tax avoidance," Journal of Public Economics, Elsevier, vol. 206(C).
2021
- Bjørneby, Marie & Alstadsæter, Annette & Telle, Kjetil, 2021. "Limits to third-party reporting: Evidence from a randomized field experiment in Norway," Journal of Public Economics, Elsevier, vol. 203(C).
- Sarah Godar, 2021. "Tax-Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German Affiliates of Multinational Firms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 77(4), pages 345-375.
- Sarah Godar & Petr Janský, 2021.
"Corporate profit misalignment: evidence from German headquarter companies and their foreign affiliates,"
Post-Communist Economies, Taylor & Francis Journals, vol. 33(6), pages 726-750, August.
- Petr Jansky & Sarah Godar, 2020. "Corporate Profit Misalignment: Evidence from German Headquarter Companies and Their Foreign Affiliates," Working Papers IES 2020/37, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Sep 2020.
2020
- Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland, 2020.
"Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 73(3), pages 805-828, September.
- Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland, 2020. "Norwegian and US Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well," NBER Working Papers 27637, National Bureau of Economic Research, Inc.
2019
- Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019.
"Tax Evasion and Inequality,"
American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.
- Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Tax Evasion and Inequality," NBER Working Papers 23772, National Bureau of Economic Research, Inc.
- Anette Alstads�ter & Niels Johannesen & Gabriel Zucman, 2018. "Tax Evasion and Inequality," CEBI working paper series 17-03, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018. "Tax Evasion and Inequality," CEPR Discussion Papers 12781, C.E.P.R. Discussion Papers.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2019.
"Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1291-1328, December.
- Kopczuk, Wojciech & Alstadsæter, Annette & Telle, Kjetil, 2018. "Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter," CEPR Discussion Papers 13251, C.E.P.R. Discussion Papers.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018. "Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter," NBER Working Papers 25191, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018. "Social networks and tax avoidance. Evidence from a well-defined Norwegian tax shelter," Discussion Papers 886, Statistics Norway, Research Department.
2018
- Mona Barake & Gunther Capelle-Blancard & Mathias Lé, 2018.
"Les banques et les paradis fiscaux,"
Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 189-216.
- Gunther Capelle-Blancard & Mona Baraké & Mathias Lé, 2018. "Les banques et les paradis fiscaux," Post-Print hal-02342882, HAL.
- Gunther Capelle-Blancard & Mona Baraké & Mathias Lé, 2018. "Les banques et les paradis fiscaux," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-02342882, HAL.
- Alstadsæter, Annette & Johannesen, Niels & Zucman, Gabriel, 2018.
"Who owns the wealth in tax havens? Macro evidence and implications for global inequality,"
Journal of Public Economics, Elsevier, vol. 162(C), pages 89-100.
- Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality," NBER Working Papers 23805, National Bureau of Economic Research, Inc.
- Anette Alstads�ter & Niels Johannesen & Gabriel Zucman, 2018. "Who Owns The Wealth In Tax Havens? Macroevidence And Implications For Global Inequality," CEBI working paper series 17-04, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Zucman, Gabriel & Alstadsæter, Annette & Johannesen, Niels, 2018. "Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality," CEPR Discussion Papers 12779, C.E.P.R. Discussion Papers.
- Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018.
"Patent boxes design, patents location, and local R&D,"
Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 33(93), pages 131-177.
- Annette Alstadsater & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015. "Patent boxes design, patents, location and local R&D," Working Papers 1518, Oxford University Centre for Business Taxation.
- Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015. "Patent Boxes Design, Patents Location and Local R&D," JRC Working Papers on Corporate R&D and Innovation 2015-06, Joint Research Centre.
- Annette Alstadsæter & Salvador Barrios & Gaëtan J.A. Nicodème & Agnieszka Skonieczna & Antonio Vezzani & Gaëtan J.A. Nicodeme, 2015. "Patent Boxes Design, Patents Location and Local R&D," CESifo Working Paper Series 5416, CESifo.
- Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015. "Patent Boxes Design, Patents Location and Local R&D," Taxation Papers 57, Directorate General Taxation and Customs Union, European Commission.
- Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," ULB Institutional Repository 2013/270539, ULB -- Universite Libre de Bruxelles.
- Barrios, Salvador & Alstadsæter, Annette & Nicodème, Gaëtan & Skonieczna, Agnieszka Maria & Vezzani, Antonio, 2015. "Patent Boxes Design, Patents Location and Local R&D," CEPR Discussion Papers 10679, C.E.P.R. Discussion Papers.
- Annette Alstadsæter & Martin Jacob, 2018. "Tax Incentives and Noncompliance," Public Finance Review, , vol. 46(4), pages 609-634, July.
2017
- Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017.
"Do dividend taxes affect corporate investment?,"
Journal of Public Economics, Elsevier, vol. 151(C), pages 74-83.
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017. "Do Dividend Taxes Affect Corporate Investment?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014. "Do Dividend Taxes Affect Corporate Investment?," CESifo Working Paper Series 4931, CESifo.
- Alstadsæter, Annette & Jacob, Martin, 2014. "Do dividend taxes affect corporate investment?," arqus Discussion Papers in Quantitative Tax Research 172, arqus - Arbeitskreis Quantitative Steuerlehre.
- Annette Alstadsæter & Martin Jacob, 2017. "Who participates in tax avoidance? Evidence from Swedish microdata," Applied Economics, Taylor & Francis Journals, vol. 49(28), pages 2779-2796, June.
2016
- Annette Alstadsæter & Martin Jacob, 2016.
"Dividend Taxes and Income Shifting,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 118(4), pages 693-717, October.
- Alstadsæter, Annette & Jacob, Martin, 2014. "Dividend taxes and income shifting," arqus Discussion Papers in Quantitative Tax Research 154, arqus - Arbeitskreis Quantitative Steuerlehre.
2015
- Sarah Godar & Christoph Paetz & Achim Truger, 2015.
"The scope for progressive tax reform in the OECD countries. A macroeconomic perspective with a case study for Germany,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 0(5), pages 79-117.
- Sarah Godar & Christoph Paetz & Achim Truger, 2015. "The scope for progressive tax reform in the OECD countries: A macroeconomic perspective with a case study for Germany," IMK Working Paper 150-2015, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
- Godar, Sarah & Paetz, Christoph & Truger, Achim, 2015. "Spielräume für eine gerechtere Steuerpolitik in den OECD-Ländern," WSI-Mitteilungen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 68(4), pages 263-271.
2014
- Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014.
"Are Closely Held Firms Tax Shelters?,"
Tax Policy and the Economy, University of Chicago Press, vol. 28(1), pages 1-32.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 1-32, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are Closely-Held Firms Tax Shelters?," NBER Working Papers 19609, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are closely-held firms tax shelters?," Discussion Papers 764, Statistics Norway, Research Department.
2011
- Annette Alstadsæter, 2011.
"Measuring the Consumption Value of Higher Education,"
CESifo Economic Studies, CESifo Group, vol. 57(3), pages 458-479, September.
- Annette Alstadsæter, 2009. "Measuring the Consumption Value of Higher Education," CESifo Working Paper Series 2799, CESifo.
- Annette Alstadsæter, 2004. "Measuring the consumption value of higher education," Econometric Society 2004 Australasian Meetings 40, Econometric Society.
2010
- Annette Alstadsater & Knut Reidar Wangen, 2010. "Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 23(2), pages 73-87, Autumn.
- Thor O. Thoresen & Annette Alstadsæter, 2010.
"Shifts in Organizational Form under a Dual Income Tax System,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
- Thor O. Thoresen & Annette Alstadsæter, 2008. "Shifts in organizational form under a dual income tax system," Discussion Papers 529, Statistics Norway, Research Department.
- Thor Olav Thoresen & Annette Alstadsæter, 2008. "Shifts in Organizational Form under a Dual Income Tax System," CESifo Working Paper Series 2273, CESifo.
2009
- Annette Alstadsæter & Erik Fjærli, 2009.
"Neutral taxation of shareholder income? Corporate responses to an announced dividend tax,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
- Annette Alstadsæter & Erik Fjaerli, 2009. "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series 2530, CESifo.
2008
- Alstadsí¦ter, Annette & Kolm, Ann-Sofie & Larsen, Birthe, 2008. "Money or joy: The choice of educational type," European Journal of Political Economy, Elsevier, vol. 24(1), pages 107-122, March.
2007
- Annette Alstadsaeter, 2007.
"The Achilles Heel of the Dual Income Tax: The Norwegian Case,"
Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
- Annette Alstadsæter, 2006. "The Achilles Heel of the Dual Income Tax. The Norwegian Case," Discussion Papers 474, Statistics Norway, Research Department.
2005
- Annette Alstadster, 2005. "Gradstein, M., Justman, M., and Meier V.: The Political Economy of Education: Implications for Growth and Inequality," Journal of Economics, Springer, vol. 85(2), pages 205-207, August.
Books
2024
- Annette Alstadsæter & Lea Best & Tiril Eid Barland & Birthe Larsen & Andreas Peichl & Bluebery Planterose & Sabine Rumscheidt, 2024. "Surviving the Corona: How did European Firms Cope with the Crisis? Evidence from Danish, German, and Norwegian Surveys," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 149.
Chapters
2017
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017.
"Do Dividend Taxes Affect Corporate Investment?,"
NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES),
National Bureau of Economic Research, Inc.
- Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017. "Do dividend taxes affect corporate investment?," Journal of Public Economics, Elsevier, vol. 151(C), pages 74-83.
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014. "Do Dividend Taxes Affect Corporate Investment?," CESifo Working Paper Series 4931, CESifo.
- Alstadsæter, Annette & Jacob, Martin, 2014. "Do dividend taxes affect corporate investment?," arqus Discussion Papers in Quantitative Tax Research 172, arqus - Arbeitskreis Quantitative Steuerlehre.
2014
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014.
"Are Closely Held Firms Tax Shelters?,"
NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 1-32,
National Bureau of Economic Research, Inc.
- Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," Tax Policy and the Economy, University of Chicago Press, vol. 28(1), pages 1-32.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are Closely-Held Firms Tax Shelters?," NBER Working Papers 19609, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are closely-held firms tax shelters?," Discussion Papers 764, Statistics Norway, Research Department.