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Diderik Lund

Personal Details

First Name:Diderik
Middle Name:
Last Name:Lund
Suffix:
RePEc Short-ID:plu108
[This author has chosen not to make the email address public]
http://www.sv.uio.no/econ/english/people/aca/dilund/index.html
Diderik Lund Department of Economics, University of Oslo PO Box 1095, Blindern NO-0317 Oslo Norway

Affiliation

Økonomisk institutt
Universitetet i Oslo

Oslo, Norway
http://www.oekonomi.uio.no/

: 22 85 51 27
22 85 50 35
Pb 1095, Blindern, 0317 Oslo
RePEc:edi:souiono (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Lund, Diderik, 2018. "Increasing resource rent taxation when the corporate income tax is reduced?," Memorandum 3/2018, Oslo University, Department of Economics.
  2. Lund, Diderik & Nymoen, Ragnar, 2013. "Comparative statics for real options on oil: What stylized facts to use?," Memorandum 14/2013, Oslo University, Department of Economics.
  3. Lund, Diderik, 2009. "Rent Taxation for Nonrenewable Resources," Memorandum 01/2009, Oslo University, Department of Economics.
  4. Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
  5. Lund, Diderik, 2006. "Valuation, leverage and the cost of capital in the case of depreciable assets," Working Papers 03-2003, Copenhagen Business School, Department of Economics.
  6. Lund, Diderik, 2006. "Taxation and systematic risk under decreasing returns to scale," Working Papers 02-2003, Copenhagen Business School, Department of Economics.
  7. Lund, Diderik, 2005. "An analytical model of required returns to equity under taxation with imperfect loss offset," Memorandum 13/2005, Oslo University, Department of Economics.
  8. Diderik Lund, 2003. "How to analyze the investment–uncertainty relationship in real option models?," EPRU Working Paper Series 03-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  9. Lund,D., 2001. "Taxation, uncertainty, and the cost of equity for a multinational firm," Memorandum 13/2001, Oslo University, Department of Economics.
  10. Lund,D. & Nilssen,T., 2000. "Cream skimming, dregs skimming, and pooling : on the dynamics of competitive screening," Memorandum 39/2000, Oslo University, Department of Economics.
  11. Lund,D., 2000. "Imperfect loss offset and the after-tax expected rate of return to equity, with an application to rent taxation," Memorandum 21/2000, Oslo University, Department of Economics.
  12. Halvorsen, H.E. & Lund, D., 1998. "Rent Taxation when Cost Tranfers are Possible, but Costly," Memorandum 20/1998, Oslo University, Department of Economics.
  13. Lund, Diderik, 1994. "Can a Small Nation Gain from Introducing a Carbon Tax Early?," CEPR Discussion Papers 1064, C.E.P.R. Discussion Papers.
  14. Lund, D., 1992. "With Timing Options and Heterogeneous Costs, the Lognormal Diffusion is Hardly an Equilibrium Price Process for Exhaustible Resources," Memorandum 03/1992, Oslo University, Department of Economics.
  15. Lund, D. & Langbraaten, N., 1990. "Taxation of Risky Investment: The Finance Approach and its Relation to the Economics Approach," Memorandum 23/1990, Oslo University, Department of Economics.
  16. Lund, D., 1990. "Petroleum Taxation under Uncertainty-Contingent Claims Analysis with an Application to Norway," Memorandum 24/1990, Oslo University, Department of Economics.
  17. Lund, D., 1989. "Social Discount Rates Under Uncertainty For Norwegian Oil Projects," Memorandum 13/1989, Oslo University, Department of Economics.
  18. Lund, D., 1988. "Social Discount Rates Under Uncertainty- A Reexamination And Extension Of Sandmo'S "Farm" Model," Memorandum 10/1988, Oslo University, Department of Economics.

Articles

  1. Diderik Lund, 2014. "How Taxes on Firms Reduce the Risk of After-Tax Cash Flows," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(4), pages 567-598, December.
  2. Diderik Lund, 2011. "Neutrality of the Resource Super Profits Tax," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 44(3), pages 233-238, September.
  3. Diderik Lund, 2009. "Rent Taxation for Nonrenewable Resources," Annual Review of Resource Economics, Annual Reviews, vol. 1(1), pages 287-307, September.
  4. Lund, Diderik, 2005. "How to analyze the investment-uncertainty relationship in real option models?," Review of Financial Economics, Elsevier, vol. 14(3-4), pages 311-322.
  5. Diderik Lund & Tore Nilssen, 2004. "Cream Skimming, Dregs Skimming, and Pooling: On the Dynamics of Competitive Screening," The Geneva Papers on Risk and Insurance Theory, Springer;International Association for the Study of Insurance Economics (The Geneva Association), vol. 29(1), pages 23-41, June.
  6. Lund, Diderik, 2002. "Rent taxation when cost monitoring is imperfect," Resource and Energy Economics, Elsevier, vol. 24(3), pages 211-228, June.
  7. Diderik Lund, 2002. "Taxation, Uncertainty, and the Cost of Equity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 483-503, August.
  8. Diderik Lund, 2002. "Petroleum Tax Reform Proposals in Norway and Denmark," The Energy Journal, International Association for Energy Economics, vol. 0(Number 4), pages 37-56.
  9. Erik Fjaerli & Diderik Lund, 2001. "The choice between owner's wages and dividends under the dual income tax," Finnish Economic Papers, Finnish Economic Association, vol. 14(2), pages 104-119, Autumn.
  10. Lund, Diderik, 1994. " Can a Small Nation Gain from a Domestic Carbon Tax? The Case with R&D Externalities," Scandinavian Journal of Economics, Wiley Blackwell, vol. 96(3), pages 365-379.
  11. Lund Diderik, 1993. "The Lognormal Diffusion Is Hardly an Equilibrium Price Process for Exhaustible Resources," Journal of Environmental Economics and Management, Elsevier, vol. 25(3), pages 235-241, November.
  12. Lund, Diderik, 1992. "Petroleum taxation under uncertainty: contingent claims analysis with an application to Norway," Energy Economics, Elsevier, vol. 14(1), pages 23-31, January.
  13. Lund, Diderik, 1986. "Less than single dividend taxation: A note," Journal of Public Economics, Elsevier, vol. 29(2), pages 255-261, March.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Lund, Diderik, 2009. "Rent Taxation for Nonrenewable Resources," Memorandum 01/2009, Oslo University, Department of Economics.

    Cited by:

    1. Dobra, John & Dobra, Matt, 2013. "State mineral production taxes and mining law reform," Resources Policy, Elsevier, vol. 38(2), pages 162-168.
    2. Alexeev, Michael & Conrad, Robert F., 2017. "Income equivalence and a proposed resource rent charge," Energy Economics, Elsevier, vol. 66(C), pages 349-359.
    3. Söderholm, Patrik & Svahn, Nanna, 2015. "Mining, regional development and benefit-sharing in developed countries," Resources Policy, Elsevier, vol. 45(C), pages 78-91.
    4. Malafeh, Sam & Sharp, Basil, 2015. "Role of royalties in sustainable geothermal energy development," Energy Policy, Elsevier, vol. 85(C), pages 235-242.
    5. Bertrand Laporte & Céline De Quatrebarbes, 2015. "What do we know about the sharing of mineral resources rent in Africa?," Post-Print halshs-01225791, HAL.
    6. Niko Jaakkola & Daniel Spiro & Arthur A. van Benthem, 2016. "Finders, Keepers?," NBER Working Papers 22421, National Bureau of Economic Research, Inc.
    7. Berg, Magnus & Bøhren, Øyvind & Vassnes, Erik, 2018. "Modeling the response to exogenous shocks: The capital uplift rate in petroleum taxation," Energy Economics, Elsevier, vol. 69(C), pages 442-455.
    8. Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
    9. James L. Smith, 2012. "Issues in Extractive Resource Taxation; A Review of Research Methods and Models," IMF Working Papers 12/287, International Monetary Fund.
    10. Frestad, Dennis, 2010. "Corporate hedging under a resource rent tax regime," Energy Economics, Elsevier, vol. 32(2), pages 458-468, March.
    11. Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
    12. Smith, James L., 2014. "A parsimonious model of tax avoidance and distortions in petroleum exploration and development," Energy Economics, Elsevier, vol. 43(C), pages 140-157.
    13. Lund, Diderik, 2018. "Increasing resource rent taxation when the corporate income tax is reduced?," Memorandum 3/2018, Oslo University, Department of Economics.

  2. Lund, Diderik, 2006. "Valuation, leverage and the cost of capital in the case of depreciable assets," Working Papers 03-2003, Copenhagen Business School, Department of Economics.

    Cited by:

    1. Lund, Diderik, 2006. "Taxation and systematic risk under decreasing returns to scale," Working Papers 02-2003, Copenhagen Business School, Department of Economics.
    2. Diderik Lund, 2002. "Taxation, Uncertainty, and the Cost of Equity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 483-503, August.
    3. Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
    4. Lund, Diderik, 2005. "An analytical model of required returns to equity under taxation with imperfect loss offset," Memorandum 13/2005, Oslo University, Department of Economics.

  3. Lund, Diderik, 2006. "Taxation and systematic risk under decreasing returns to scale," Working Papers 02-2003, Copenhagen Business School, Department of Economics.

    Cited by:

    1. Lund, Diderik, 2006. "Valuation, leverage and the cost of capital in the case of depreciable assets," Working Papers 03-2003, Copenhagen Business School, Department of Economics.
    2. Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
    3. Lund, Diderik, 2005. "An analytical model of required returns to equity under taxation with imperfect loss offset," Memorandum 13/2005, Oslo University, Department of Economics.

  4. Lund, Diderik, 2005. "An analytical model of required returns to equity under taxation with imperfect loss offset," Memorandum 13/2005, Oslo University, Department of Economics.

    Cited by:

    1. Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.

  5. Diderik Lund, 2003. "How to analyze the investment–uncertainty relationship in real option models?," EPRU Working Paper Series 03-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

    Cited by:

    1. Chronopoulos, Michail & Hagspiel, Verena & Fleten, Stein–Erik, 2015. "Stepwise Investment and Capacity Sizing under Uncertainty," Discussion Papers 2015/10, Norwegian School of Economics, Department of Business and Management Science.
    2. Mark Funk, 2006. "Business cycles and research investment," Applied Economics, Taylor & Francis Journals, vol. 38(15), pages 1775-1782.
    3. Fouilloux, Jessica & Moraux, Franck & Viviani, Jean-Laurent, 2015. "Investing in finite-life carbon emissions reduction program under risk and idiosyncratic uncertainty," Energy Policy, Elsevier, vol. 82(C), pages 310-320.
    4. Kanniainen, Juho, 2007. "Rothschild-Stiglitz's definition of increasing risk and the relationship between volatility and risk premium," Review of Financial Economics, Elsevier, vol. 16(4), pages 363-374.
    5. Tsekrekos, Andrianos E., 2010. "The effect of mean reversion on entry and exit decisions under uncertainty," Journal of Economic Dynamics and Control, Elsevier, vol. 34(4), pages 725-742, April.
    6. Robin Boadway & Michael Keen, 2014. "Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources," CESifo Working Paper Series 4568, CESifo Group Munich.
    7. Davis, Graham A. & Cairns, Robert D., 2012. "Good timing: The economics of optimal stopping," Journal of Economic Dynamics and Control, Elsevier, vol. 36(2), pages 255-265.
    8. Michail Chronopoulos, Derek Bunn, and Afzal Siddiqui, 2014. "Optionality and Policymaking in Re-Transforming the British Power Market," Economics of Energy & Environmental Policy, International Association for Energy Economics, vol. 0(Number 2).
    9. Lund, Diderik & Nymoen, Ragnar, 2013. "Comparative statics for real options on oil: What stylized facts to use?," Memorandum 14/2013, Oslo University, Department of Economics.
    10. Detert, Neal & Kotani, Koji, 2013. "Real options approach to renewable energy investments in Mongolia," Energy Policy, Elsevier, vol. 56(C), pages 136-150.
    11. Elmar Lukas & Andreas Welling, 2012. "On the Investment-Uncertainty Relationship: A Game Theoretic Real Option Approach," FEMM Working Papers 120030, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
    12. Wong, Kit Pong, 2007. "The effect of uncertainty on investment timing in a real options model," Journal of Economic Dynamics and Control, Elsevier, vol. 31(7), pages 2152-2167, July.
    13. Angelica Gianfreda & Alessandro Sbuelz, 2008. "Risk adjustment, investment policy, and valuation for an unlevered firm," Working Papers 49/2008, University of Verona, Department of Economics.
    14. Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
    15. Lukas, Elmar & Welling, Andreas, 2014. "On the investment–uncertainty relationship: A game theoretic real option approach," Finance Research Letters, Elsevier, vol. 11(1), pages 25-35.
    16. Lund, Diderik, 2005. "An analytical model of required returns to equity under taxation with imperfect loss offset," Memorandum 13/2005, Oslo University, Department of Economics.
    17. Fleten, Stein-Erik & Haugom, Erik & Ullrich, Carl J., 2017. "The real options to shutdown, startup, and abandon: U.S. electricity industry evidence," Energy Economics, Elsevier, vol. 63(C), pages 1-12.
    18. Berg, Tobias & Mölls, Sascha H. & Willershausen, Timo, 2009. "(Real-)options, uncertainty and comparative statics: Are Black and Scholes mistaken?," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 645, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.

  6. Lund,D., 2001. "Taxation, uncertainty, and the cost of equity for a multinational firm," Memorandum 13/2001, Oslo University, Department of Economics.

    Cited by:

    1. Lund, Diderik, 2006. "Taxation and systematic risk under decreasing returns to scale," Working Papers 02-2003, Copenhagen Business School, Department of Economics.
    2. Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
    3. Lund, Diderik, 2005. "An analytical model of required returns to equity under taxation with imperfect loss offset," Memorandum 13/2005, Oslo University, Department of Economics.

  7. Lund,D. & Nilssen,T., 2000. "Cream skimming, dregs skimming, and pooling : on the dynamics of competitive screening," Memorandum 39/2000, Oslo University, Department of Economics.

    Cited by:

    1. Jobst, Andreas A., 2002. "The Pricing puzzle: The default term structure of collateralised loan obligations," CFS Working Paper Series 2002/14, Center for Financial Studies (CFS).
    2. Jobst, Andreas A., 2002. "Loan securitisation: default term structure and asset pricing based on loss prioritisation," LSE Research Online Documents on Economics 24941, London School of Economics and Political Science, LSE Library.

  8. Lund,D., 2000. "Imperfect loss offset and the after-tax expected rate of return to equity, with an application to rent taxation," Memorandum 21/2000, Oslo University, Department of Economics.

    Cited by:

    1. Niemann, Rainer, 2004. "Entscheidungswirkungen von Verlustverrechnungsbeschränkungen bei der Steuerplanung grenzüberschreitender Investitionen," Tübinger Diskussionsbeiträge 276, University of Tübingen, School of Business and Economics.
    2. Niemann, Rainer, 2003. "Wie schädlich ist die Mindestbesteuerung? Steuerparadoxa in der Verlustrechnung," Tübinger Diskussionsbeiträge 259, University of Tübingen, School of Business and Economics.
    3. Ralf Ewert & Rainer Niemann, 2010. "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful," CESifo Working Paper Series 3301, CESifo Group Munich.
    4. Rainer Niemann & Corinna Treisch, 2005. "Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria," CESifo Working Paper Series 1506, CESifo Group Munich.
    5. Niemann, Rainer & Treisch, Corinna, 2005. "Grenzüberschreitende Investitionen nach der Steuerreform 2005: stärkt die Gruppenbesteuerung den Holdingstandort Österreich?," arqus Discussion Papers in Quantitative Tax Research 1, arqus - Arbeitskreis Quantitative Steuerlehre.

  9. Halvorsen, H.E. & Lund, D., 1998. "Rent Taxation when Cost Tranfers are Possible, but Costly," Memorandum 20/1998, Oslo University, Department of Economics.

    Cited by:

    1. Lund, Diderik, 2002. "Rent taxation when cost monitoring is imperfect," Resource and Energy Economics, Elsevier, vol. 24(3), pages 211-228, June.

  10. Lund, D., 1990. "Petroleum Taxation under Uncertainty-Contingent Claims Analysis with an Application to Norway," Memorandum 24/1990, Oslo University, Department of Economics.

    Cited by:

    1. Lund,D., 2000. "Imperfect loss offset and the after-tax expected rate of return to equity, with an application to rent taxation," Memorandum 21/2000, Oslo University, Department of Economics.
    2. Luis H. R. Alvarez & Erkki Koskela, 2005. "Progressive Taxation and Irreversible Investment under Uncertainty," CESifo Working Paper Series 1377, CESifo Group Munich.
    3. Bertrand Laporte & Céline De Quatrebarbes, 2015. "What do we know about the sharing of mineral resources rent in Africa?," Post-Print halshs-01225791, HAL.
    4. Niemann, Rainer, 2004. "Entscheidungswirkungen von Verlustverrechnungsbeschränkungen bei der Steuerplanung grenzüberschreitender Investitionen," Tübinger Diskussionsbeiträge 276, University of Tübingen, School of Business and Economics.
    5. Guy Dabi GAB-LEYBA & Bertrand LAPORTE, 2015. "Oil Contracts, Progressive Taxation and Government Take in the Context of Uncertainty in Crude Oil Prices: The Case of Chad," Working Papers 201525, CERDI.
    6. Berg, Magnus & Bøhren, Øyvind & Vassnes, Erik, 2018. "Modeling the response to exogenous shocks: The capital uplift rate in petroleum taxation," Energy Economics, Elsevier, vol. 69(C), pages 442-455.
    7. Blake, Andon J. & Roberts, Mark C., 2006. "Comparing petroleum fiscal regimes under oil price uncertainty," Resources Policy, Elsevier, vol. 31(2), pages 95-105, June.
    8. Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
    9. James L. Smith, 2012. "Issues in Extractive Resource Taxation; A Review of Research Methods and Models," IMF Working Papers 12/287, International Monetary Fund.
    10. James L. Smith, 2012. "Modeling the Impact of Taxes on Petroleum Exploration and Development," IMF Working Papers 12/278, International Monetary Fund.
    11. Lim, Terence & Lo, Andrew W. & Merton, Robert C. & Scholes, Myron S., 2006. "The Derivatives Sourcebook," Foundations and Trends(R) in Finance, now publishers, vol. 1(5–6), pages 365-572, April.
    12. Niemann, Rainer, 2003. "Wie schädlich ist die Mindestbesteuerung? Steuerparadoxa in der Verlustrechnung," Tübinger Diskussionsbeiträge 259, University of Tübingen, School of Business and Economics.
    13. Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series 1219, CESifo Group Munich.
    14. Diderik Lund, 2002. "Taxation, Uncertainty, and the Cost of Equity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 483-503, August.
    15. Osmundsen, Petter, 2009. "Chasing reserves - Incentives and ownership," UiS Working Papers in Economics and Finance 2009/6, University of Stavanger.
    16. Emhjellen, Magne & Osmundsen, Petter, 2009. "Separate Cash Flow Evaluations - Applications to Investment Decisions and Tax Design," UiS Working Papers in Economics and Finance 2009/16, University of Stavanger.
    17. Smith, James L., 2014. "A parsimonious model of tax avoidance and distortions in petroleum exploration and development," Energy Economics, Elsevier, vol. 43(C), pages 140-157.
    18. Epaulard, Anne & Pommeret, Aude, 2003. "Optimally eating a stochastic cake: a recursive utility approach," Resource and Energy Economics, Elsevier, vol. 25(2), pages 129-139, May.

  11. Lund, D., 1988. "Social Discount Rates Under Uncertainty- A Reexamination And Extension Of Sandmo'S "Farm" Model," Memorandum 10/1988, Oslo University, Department of Economics.

    Cited by:

    1. Dixit, Avinash & Williamson, Amy, 1989. "Risk - adjusted rates of return for project appraisal," Policy Research Working Paper Series 290, The World Bank.

Articles

  1. Diderik Lund, 2014. "How Taxes on Firms Reduce the Risk of After-Tax Cash Flows," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(4), pages 567-598, December.

    Cited by:

    1. Berg, Magnus & Bøhren, Øyvind & Vassnes, Erik, 2018. "Modeling the response to exogenous shocks: The capital uplift rate in petroleum taxation," Energy Economics, Elsevier, vol. 69(C), pages 442-455.
    2. Shafik Hebous & Martin Ruf, 2015. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," CESifo Working Paper Series 5360, CESifo Group Munich.
    3. Lund, Diderik, 2018. "Increasing resource rent taxation when the corporate income tax is reduced?," Memorandum 3/2018, Oslo University, Department of Economics.

  2. Diderik Lund, 2011. "Neutrality of the Resource Super Profits Tax," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 44(3), pages 233-238, September.

    Cited by:

    1. Amos James Ibrahim-Shwilima & Hideki Konishi, 2014. "The Impact of Tax Concessions on Extraction of Non-renewable Resources:An Application to Gold Mining in Tanzania," Working Papers 1403, Waseda University, Faculty of Political Science and Economics.
    2. James L. Smith, 2012. "Issues in Extractive Resource Taxation; A Review of Research Methods and Models," IMF Working Papers 12/287, International Monetary Fund.
    3. Abdul Manaf, Nor Aziah & Mas'ud, Abdulsalam & Ishak, Zuaini & Saad, Natrah & Russell, Alex, 2016. "Towards establishing a scale for assessing the attractiveness of petroleum fiscal regimes – Evidence from Malaysia," Energy Policy, Elsevier, vol. 88(C), pages 253-261.

  3. Diderik Lund, 2009. "Rent Taxation for Nonrenewable Resources," Annual Review of Resource Economics, Annual Reviews, vol. 1(1), pages 287-307, September.
    See citations under working paper version above.
  4. Lund, Diderik, 2005. "How to analyze the investment-uncertainty relationship in real option models?," Review of Financial Economics, Elsevier, vol. 14(3-4), pages 311-322.
    See citations under working paper version above.
  5. Diderik Lund & Tore Nilssen, 2004. "Cream Skimming, Dregs Skimming, and Pooling: On the Dynamics of Competitive Screening," The Geneva Papers on Risk and Insurance Theory, Springer;International Association for the Study of Insurance Economics (The Geneva Association), vol. 29(1), pages 23-41, June.
    See citations under working paper version above.
  6. Lund, Diderik, 2002. "Rent taxation when cost monitoring is imperfect," Resource and Energy Economics, Elsevier, vol. 24(3), pages 211-228, June.

    Cited by:

    1. Dobra, John & Dobra, Matt, 2013. "State mineral production taxes and mining law reform," Resources Policy, Elsevier, vol. 38(2), pages 162-168.
    2. Lund, Diderik, 2009. "Rent Taxation for Nonrenewable Resources," Memorandum 01/2009, Oslo University, Department of Economics.
    3. Lars Lindholt, 2008. "Maximizing the discounted tax revenue in a mature oil province," Discussion Papers 544, Statistics Norway, Research Department.
    4. Beer, Sebastian & Loeprick, Jan, 2017. "Taxing income in the oil and gas sector — Challenges of international and domestic profit shifting," Energy Economics, Elsevier, vol. 61(C), pages 186-198.
    5. Cornelia Luchsinger & Adrian Müller, 2003. "Incentive Compatible Extraction of Natural Resource Rent," CEPE Working paper series 03-21, CEPE Center for Energy Policy and Economics, ETH Zurich.
    6. Orlov, Anton, 2015. "An assessment of proposed energy resource tax reform in Russia: A static general equilibrium analysis," Energy Economics, Elsevier, vol. 50(C), pages 251-263.
    7. Fjaertoft, Daniel & Lunden, Lars Petter, 2015. "Russian petroleum tax policy – Continuous maneuvering in rocky waters," Energy Policy, Elsevier, vol. 87(C), pages 553-561.
    8. Lund, Diderik, 2018. "Increasing resource rent taxation when the corporate income tax is reduced?," Memorandum 3/2018, Oslo University, Department of Economics.

  7. Diderik Lund, 2002. "Taxation, Uncertainty, and the Cost of Equity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 483-503, August.

    Cited by:

    1. Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," CESifo Working Paper Series 1036, CESifo Group Munich.
    2. Lund, Diderik, 2006. "Valuation, leverage and the cost of capital in the case of depreciable assets," Working Papers 03-2003, Copenhagen Business School, Department of Economics.
    3. Peter Sørensen, 2005. "Neutral Taxation of Shareholder Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 777-801, November.
    4. Devereux, Michael P., 2003. "Taxing Risky Investment," CEPR Discussion Papers 4053, C.E.P.R. Discussion Papers.
    5. Berg, Magnus & Bøhren, Øyvind & Vassnes, Erik, 2018. "Modeling the response to exogenous shocks: The capital uplift rate in petroleum taxation," Energy Economics, Elsevier, vol. 69(C), pages 442-455.
    6. Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series 03-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    7. Lund, Diderik, 2006. "Taxation and systematic risk under decreasing returns to scale," Working Papers 02-2003, Copenhagen Business School, Department of Economics.
    8. Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
    9. Lund, Diderik, 2005. "An analytical model of required returns to equity under taxation with imperfect loss offset," Memorandum 13/2005, Oslo University, Department of Economics.

  8. Diderik Lund, 2002. "Petroleum Tax Reform Proposals in Norway and Denmark," The Energy Journal, International Association for Energy Economics, vol. 0(Number 4), pages 37-56.

    Cited by:

    1. Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," CESifo Working Paper Series 1036, CESifo Group Munich.
    2. Lund, Diderik, 2006. "Valuation, leverage and the cost of capital in the case of depreciable assets," Working Papers 03-2003, Copenhagen Business School, Department of Economics.
    3. Peter Sørensen, 2005. "Neutral Taxation of Shareholder Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 777-801, November.
    4. James L. Smith, 2012. "Issues in Extractive Resource Taxation; A Review of Research Methods and Models," IMF Working Papers 12/287, International Monetary Fund.
    5. Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series 03-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    6. Lund, Diderik, 2006. "Taxation and systematic risk under decreasing returns to scale," Working Papers 02-2003, Copenhagen Business School, Department of Economics.
    7. Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
    8. Lund, Diderik, 2005. "An analytical model of required returns to equity under taxation with imperfect loss offset," Memorandum 13/2005, Oslo University, Department of Economics.
    9. Shengbao Ji & Yin-Fang Zhang & Tooraj Jamasb, 2014. "Reform of the Coal Sector in an Open Economy: The Case of China," Cambridge Working Papers in Economics 1445, Faculty of Economics, University of Cambridge.

  9. Erik Fjaerli & Diderik Lund, 2001. "The choice between owner's wages and dividends under the dual income tax," Finnish Economic Papers, Finnish Economic Association, vol. 14(2), pages 104-119, Autumn.

    Cited by:

    1. Jagadeesh Sivadasan & Joel Slemrod, 2006. "Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India," NBER Working Papers 12240, National Bureau of Economic Research, Inc.
    2. Thor Olav Thoresen & Annette Alstadsæter, 2008. "Shifts in Organizational Form under a Dual Income Tax System," CESifo Working Paper Series 2273, CESifo Group Munich.
    3. Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," CESifo Working Paper Series 1036, CESifo Group Munich.
    4. 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.
    5. 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 Group Munich.
    6. Sahm, Marco, 2006. "Essays in Public Economic Theory," Munich Dissertations in Economics 5633, University of Munich, Department of Economics.
    7. Kari, Seppo & Karikallio, Hanna, 2007. "Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax," Discussion Papers 416, VATT Institute for Economic Research.
    8. Romanov, Dmitri, 2006. "The corporation as a tax shelter: Evidence from recent Israeli tax changes," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1939-1954, November.
    9. Peter Sørensen, 2005. "Neutral Taxation of Shareholder Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 777-801, November.
    10. Harju, Jarkko & Matikka, Tuomas, 2013. "Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform," Working Papers 43, VATT Institute for Economic Research.
    11. 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 Group Munich.
    12. Annette Alstadsæter & Martin Jacob, 2016. "Dividend Taxes and Income Shifting," Scandinavian Journal of Economics, Wiley Blackwell, vol. 118(4), pages 693-717, October.
    13. Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," CESifo Working Paper Series 2685, CESifo Group Munich.
    14. Martin D. Dietz & Christian Keuschnigg, 2005. "A Growth Oriented Dual Income Tax," CESifo Working Paper Series 1513, CESifo Group Munich.
    15. 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.
    16. Jarkko Harju & Tuomas Matikka, 2014. "Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform," CESifo Working Paper Series 5090, CESifo Group Munich.
    17. Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series 03-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    18. Lindhe, T. & Sodersten, J. & Oberg, A., 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Papers 2001:16, Uppsala - Working Paper Series.
    19. Erlend E. Bø & Peter J. Lambert & Thor O. Thoresen, 2011. "Horizontal inequity under a dual income tax system: principles and measurement," Discussion Papers 647, Statistics Norway, Research Department.
    20. 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.
    21. Alfons J. Weichenrieder, 2005. "(Why) Do we need Corporate Taxation?," CESifo Working Paper Series 1495, CESifo Group Munich.
    22. Jukka Pirttilä & Håkan Selin, 2006. "How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993," CESifo Working Paper Series 1875, CESifo Group Munich.
    23. Kari, Seppo & Kanniainen, Vesa & Ylä-Liedenpohja, Jouko, 2007. "Nordic Dual Income Taxation of Entrepreneurs," Discussion Papers 415, VATT Institute for Economic Research.
    24. Harju Jarkko, 2014. "Policy evaluation methods in tax research – new evidence and interpretations," Nordic Tax Journal, De Gruyter Open, vol. 2014(1), pages 76-92, May.

  10. Lund, Diderik, 1994. " Can a Small Nation Gain from a Domestic Carbon Tax? The Case with R&D Externalities," Scandinavian Journal of Economics, Wiley Blackwell, vol. 96(3), pages 365-379.

    Cited by:

    1. Storrøsten, Halvor Briseid, 2015. "Prices vs. quantities with endogenous cost structure and optimal policy," Resource and Energy Economics, Elsevier, vol. 41(C), pages 143-163.
    2. Greaker, Mads & Rosendahl, Knut Einar, 2008. "Environmental policy with upstream pollution abatement technology firms," Journal of Environmental Economics and Management, Elsevier, vol. 56(3), pages 246-259, November.

  11. Lund Diderik, 1993. "The Lognormal Diffusion Is Hardly an Equilibrium Price Process for Exhaustible Resources," Journal of Environmental Economics and Management, Elsevier, vol. 25(3), pages 235-241, November.

    Cited by:

    1. Wong, Kit Pong & Yi, Long, 2013. "Irreversibility, mean reversion, and investment timing," Economic Modelling, Elsevier, vol. 30(C), pages 770-775.
    2. Bernard, Jean-Thomas & Khalaf, Lynda & Kichian, Maral & McMahon, Sébastien, 2008. "Oil Prices: Heavy Tails, Mean Reversion and the Convenience Yield," Cahiers de recherche 0801, GREEN.
    3. Lund, Diderik, 2009. "Rent Taxation for Nonrenewable Resources," Memorandum 01/2009, Oslo University, Department of Economics.
    4. Tsekrekos, Andrianos E., 2010. "The effect of mean reversion on entry and exit decisions under uncertainty," Journal of Economic Dynamics and Control, Elsevier, vol. 34(4), pages 725-742, April.
    5. Jacobsen, Jette Bredahl & Helles, Finn, 2006. "Adaptive and nonadaptive harvesting in uneven-aged beech forest with stochastic prices," Forest Policy and Economics, Elsevier, vol. 8(3), pages 223-238, April.
    6. Ethier, Robert G., 1999. "Valuing Electricity Assets In Deregulated Markets: A Real Options Model With Mean Reversion And Jumps," Working Papers 7222, Cornell University, Department of Applied Economics and Management.
    7. Murat Isik, 2006. "Implications of alternative stochastic processes for investment in agricultural technologies," Applied Economics Letters, Taylor & Francis Journals, vol. 13(1), pages 21-27.
    8. Isik, Murat, 2001. "Technology Adoption Decisions Under Uncertainty: Impacts Of Alternative Return Assumptions On Timing Of Adoption," 2001 Annual meeting, August 5-8, Chicago, IL 20658, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    9. Diderik Lund, 2003. "How to analyze the investment–uncertainty relationship in real option models?," EPRU Working Paper Series 03-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    10. Chu, Kai Cheung & Wong, Kit Pong, 2010. "Progressive taxation and corporate liquidation policies with mean-reverting earnings," Economic Modelling, Elsevier, vol. 27(3), pages 730-736, May.
    11. Metcalf, Gilbert E. & Hassett, Kevin A., 1995. "Investment under alternative return assumptions Comparing random walks and mean reversion," Journal of Economic Dynamics and Control, Elsevier, vol. 19(8), pages 1471-1488, November.
    12. Chuang-Chang Chang & Miao-Ying Chen, 2012. "Re-examining the investment-uncertainty relationship in a real options model," Review of Quantitative Finance and Accounting, Springer, vol. 38(2), pages 241-255, February.
    13. Sarkar, Sudipto, 2003. "The effect of mean reversion on investment under uncertainty," Journal of Economic Dynamics and Control, Elsevier, vol. 28(2), pages 377-396, November.
    14. Wesseler, J. & Weichert, M., 1999. "Der Wert zusätzlicher Informationen bei Investitionsentscheidungen mit einem hohen Grad an Irreversibilität," Proceedings "Schriften der Gesellschaft für Wirtschafts- und Sozialwissenschaften des Landbaues e.V.", German Association of Agricultural Economists (GEWISOLA), vol. 35.
    15. Andrianos Tsekrekos, 2013. "Irreversible exit decisions under mean-reverting uncertainty," Journal of Economics, Springer, vol. 110(1), pages 5-23, September.
    16. Glover, Kristoffer J. & Hambusch, Gerhard, 2016. "Leveraged investments and agency conflicts when cash flows are mean reverting," Journal of Economic Dynamics and Control, Elsevier, vol. 67(C), pages 1-21.
    17. Tvedt, Jostein, 2002. "The effect of uncertainty and aggregate investments on crude oil price dynamics," Energy Economics, Elsevier, vol. 24(6), pages 615-628, November.
    18. Epaulard, Anne & Pommeret, Aude, 2003. "Optimally eating a stochastic cake: a recursive utility approach," Resource and Energy Economics, Elsevier, vol. 25(2), pages 129-139, May.

  12. Lund, Diderik, 1992. "Petroleum taxation under uncertainty: contingent claims analysis with an application to Norway," Energy Economics, Elsevier, vol. 14(1), pages 23-31, January.
    See citations under working paper version above.
  13. Lund, Diderik, 1986. "Less than single dividend taxation: A note," Journal of Public Economics, Elsevier, vol. 29(2), pages 255-261, March.

    Cited by:

    1. Erik Fjaerli & Diderik Lund, 2001. "The choice between owner's wages and dividends under the dual income tax," Finnish Economic Papers, Finnish Economic Association, vol. 14(2), pages 104-119, Autumn.

More information

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 10 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting & Auditing (4) 2006-09-03 2006-09-03 2009-09-11 2018-03-19
  2. NEP-PBE: Public Economics (4) 2005-05-23 2006-09-03 2006-09-03 2018-03-19
  3. NEP-CFN: Corporate Finance (3) 2003-11-30 2006-09-03 2009-09-11
  4. NEP-ENE: Energy Economics (2) 2009-02-14 2013-09-13
  5. NEP-FIN: Finance (2) 2006-09-03 2006-09-03
  6. NEP-FMK: Financial Markets (2) 2006-09-03 2006-09-03
  7. NEP-PUB: Public Finance (2) 2009-02-14 2018-03-19
  8. NEP-CWA: Central & Western Asia (1) 2013-09-13
  9. NEP-ENV: Environmental Economics (1) 2009-02-14
  10. NEP-IND: Industrial Organization (1) 2003-08-17
  11. NEP-RES: Resource Economics (1) 2009-02-14
  12. NEP-RMG: Risk Management (1) 2003-11-30

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