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SKATT-Skatteøkonomi

Norwegian Center for Taxation

Alternative title: Not relevant.

Awarded: NOK 17.5 mill.

There here has been a lot of activity at the Norwegian Center of Taxation (NoCeT) in the period 01.10.2020-30.09.2021. During this reporting period, we have: Published 24 articles in journals with consulting services (compared to 17 in the previous reporting period). Published 4 chapters in books (against zero in the previous period - all at 2 level). Published 21 articles (against 9 in the previous period). We have been quoted 302 times in the media. International researchers have held 11 online seminars (same as in the previous report) under the auspices of NoCeT's seminar series. NoCeT researchers have presented their work 23 times (compared to 14 in the previous report) at various conferences and seminars. These presentations have been digital due to Covid-19. During this period, the staff at NoCet has supervised a number of students in their master's thesis projects. This has resulted in 25 master's theses related to tax (compared to 22 in the previous report). The tasks range widely with topics such as the effects of wealth tax on shareholders in small companies; sale of companies abroad as a result of wealth tax; tax and innovation, inheritance tax, bankruptcy, tax and information exchange agreements, and tax havens and crime. During the period, NoCeT has arranged two conferences (online) and sponsored a third. These are: 1. Financial secrecy and its discontents, 24.03.2021. Web conference. 2. The Norwegian Tax Accounting seminar, 14.06.2021. Web conference. 3. Research with German and Norwegian Register Data on Family Economics (26-27 May, 2021) - conference co-sponsored by NoCeT) On the research side, core employees have worked with the characteristics of the participation exemption method and the shareholder model, how financial instruments can be used to obtain tax exemptions in companies, as well as value added fraud in connection with withholding tax.

The Norwegian School of Economics (NHH) in Bergen is the host institution of the Norwegian Center for Taxation (NoCeT). NHH has a strong commitment to public economics due to the importance of educating candidates for both the public and the private sector, who understand how taxation affects behaviour, markets, decision-making and public policy. NoCeT cooperates with the Norwegian Tax Administration (NTA) and the Centre for Applied Research at NHH (SNF). NoCeT will conduct research in three areas of public economics: 1. Capital taxation and the open economy 2. Law and economics 3. Behavioral economics and compliance The specific research projects are detailed in the project description. In terms of teaching NoCeT will supply: 1. Eight masters courses with public economics content 2. Three bachelor courses with public economics content 3. One PhD course in public economics every year. The latter will be in cooperation with the tax centre OFS in Oslo (and possible Nordic partners). NoCeT will also provide incentives to masters students to write their theses on issues in public economics by providing grants of NOK 10,000 for each student that selects a public economics topic and receives a C or better on their master thesis. NoCeT will continue its dissemination of research results to the general public through seminars, workshops, feature articles in newspapers, as well as appearances on TV and radio in major news channels.

Publications from Cristin

Funding scheme:

SKATT-Skatteøkonomi