0 antall prosjekter

SKATT-Skatteøkonomi

Tax avoidance and ownership structure: Evidence from Norway

The Shareholder income tax was introduced in 2006, but until now there has been little empirical evaluation of the effect of this in theory neutral tax on the behaviour of owners and firms. We provide an evaluation of the effects of the Shareholder income tax in two particular dimensions: the ef...

Tildelt: kr 0,55 mill.

Prosjektperiode: 2010-2011

Sted: Oslo

SKATT-Skatteøkonomi

Corporate and Capital Taxation

The primary aim of this project is to study tax reform in an open economy and by doing so add knowledge to the evaluation process of the 2006 Norwegian tax reform. The first part of the project will address tax reform issues in the Norwegian economy and r elate them to the international debate of...

Tildelt: kr 1,0 mill.

Prosjektperiode: 2010-2011

Sted: Vestland

SKATT-Skatteøkonomi

Timing of behavioural effects of tax changes. Interpretations and comparisons of results from microsimulation models and panel data approach

Individual behavioural response of taxation is at the heart of public policy. This is reflected in the economic literature by a large number of articles presenting evidence on how taxes influence individual behaviour. At the Research Department of Statist ics Norway, the importance of this policy...

Tildelt: kr 0,73 mill.

Prosjektperiode: 2010-2011

Sted: Oslo

SKATT-Skatteøkonomi

Taxation of Capital Gains in the Housing Market

Analyze the role played by capital gains in the formation of house prices and how taxation of such gains may reduce the volatility of prices, stabilize the housing market, and generate revenue. Construct a theoretical apparatus with two types of buyers, f irst-time and nth time, and examine diffe...

Tildelt: kr 0,81 mill.

Prosjektperiode: 2010-2011

Sted: Oslo

DIV-INT-Annet internasjonalt samarbeid

Nordic Role in Facing the Climate and Finance Crises

The UN is faced with declining legitimacy and thus declining power. Initiatives as well as power at the supra-national level are increasingly transferred from the UN to informal networks such as G8 and G20. This trend is obvious in the current multi-level and multi-actor climate negotiations. A...

Tildelt: kr 0,90 mill.

Prosjektperiode: 2010-2014

Sted: Oslo

FRIHUMSAM-Fri prosj.st. hum og sam

EUI - Nominal rigidities in prices of goods and services in the case of Norway

How should we model price setting behavior in Norway? Do firms adjust prices as in time-dependent models or as in state-dependent models? And how important are heterogeneity in price setting behavior between different sectors?

Tildelt: kr 1,6 mill.

Prosjektperiode: 2009-2014

Sted: Ukjent Fylke

VERDIKT-Kjernekomp.og verdiskaping IKT

PETweb II - Privacy-respecting Identity Management for e-Norge

PETweb II Prosjektet har adressert samfunnsmessige utfordringer i tilknytning til identitetsstyring (eng. Identity Management) Identitetsstyring adresserer koblingen mellom fysiske personer og deres elektroniske navn og identitetsinformasjon som f eks per sonnummer og epost adresse eller brukerna...

Tildelt: kr 13,7 mill.

Prosjektperiode: 2009-2013

Sted: Innlandet

RBGRUNTEKN-Res.bas.grunnbev.tekn-ind.inst

Grunnbevilgning Norsk Regnesentral

...

Tildelt: kr 176,9 mill.

Prosjektperiode: 2009-2022

Sted: Oslo

SKATT-Skatteøkonomi

Empirically based optimal taxation of labour income in the dual income tax system

1. Build a structural random utility labour supply model using relatively new Norwegian data. 2. Find the optimal rate structure on labour income taxation, conditional on welfare functions, and conditional on the capital tax rate, within a realistic clas s of tax systems that contains an approxi...

Tildelt: kr 0,50 mill.

Prosjektperiode: 2008-2010

Sted: Oslo

BIA-Brukerstyrt innovasjonsarena

Idea Work. Zones of criticality and collective practice in creating extraordinary value.

The project aims to understand and enable the creative practices of "idea work", a form of work that is increasingly key to competitive advantage throughout all sectors of the economy. Idea work involves activities of conceiving, reinforcing, combining, r ejecting, testing, and recombining ideas ...

Tildelt: kr 13,5 mill.

Prosjektperiode: 2008-2011

Sted: Trøndelag - Trööndelage

SKATT-Skatteøkonomi

Corporate and Capital Taxation

The aim of this project is to undertake theoretical and empirical research on capital taxation. The research group wants to undertake studies along two dimensions. A set of theoretical studies aims at solving some puzzles in international capital taxati on that are not in line with the tax comp...

Tildelt: kr 2,0 mill.

Prosjektperiode: 2008-2010

Sted: Vestland

SKATT-Skatteøkonomi

Cross-national comparisons of redistributional effects: tax progressivity in Norway in an international perspective

The implications of using different measures of tax progressivity have, however, not been sufficiently addressed. In this project we intend to explore the implications of using different measures of tax progressivity by ranking various countries in terms of redistributive effects. Lambert and Tho...

Tildelt: kr 0,75 mill.

Prosjektperiode: 2008-2009

Sted: Oslo

SKATT-Skatteøkonomi

Housing and the Macroeconomy: What Role for Taxation?

We establish a full hedonic house price model for Norway and employ the model to impute the implicit income/consumption-stream owner-occupiers receive from their homes. and utilize the imputations to establish an overview of the full tax base in Norway, i ncluding labor income, capital income, an...

Tildelt: kr 1,0 mill.

Prosjektperiode: 2008-2009

Sted: Oslo

SKATT-Skatteøkonomi

Relevation of tax evasion by random audits, Main Project, Part 2

Various methods used in different countries to estimate the overall magnitude of tax evasion have produced widely diverging results, both within and between countries. The idea of the present study is that random audits by experienced auditors will produc e a rather well-founded basis for estimat...

Tildelt: kr 0,50 mill.

Prosjektperiode: 2008-2009

Sted: Oslo

SKATT-Skatteøkonomi

Tax reform 2006 and individual behavioural responses

One fruitful and much used approach to assess the effect of tax reforms is to calculate the elasticity of taxable income sometimes labelled as the new tax responsiveness literature. Early contributions to this literature are the work conducted by Lindsey (1987) and Feldstein (1995). More recent c...

Tildelt: kr 1,1 mill.

Prosjektperiode: 2008-2010

Sted: Oslo

SKATT-Skatteøkonomi

Consequences of taxation on corporate financial structure and real investments: Empirical analyses

A prominent advantage of the 2006 tax reform is its neutrality with respect to marginal investment decisions, regardless of the preferred choice of financing, combined with a rather high average tax rate caused by double taxation. The investment neutralit y property is due to two features of the ...

Tildelt: kr 2,3 mill.

Prosjektperiode: 2008-2010

Sted: Oslo

SKATT-Skatteøkonomi

An empirical analysis of cross-border income shifting among small and medium sized companies.(Videreføring av 179809/S20)

MNCs may take advantage of international differences in tax rates in order to maximize their global after tax return. This can be done by transfer price manipulations or financing decisions. Empirical evidence (primarily based on US data) suggest that MNC s are involved in such tax planning activ...

Tildelt: kr 0,70 mill.

Prosjektperiode: 2008-2010

Sted: Oslo

VERDIKT-Kjernekomp.og verdiskaping IKT

Norges ressursnettverk innen informasjonssikkerhet (Norwegian Information Security Network - NISNet)

Norge og resten av verden blir i økende grad avhengig av informasjonsteknologi, i form av kommunikasjonsnettverk og tjenester. Nettverk og tjenester må derfor være tilgjengelige i størst mulig grad, og være robuste og pålitelige og med adekvat beskyttelse av sensitiv informasjon. Dette betyr at ...

Tildelt: kr 2,2 mill.

Prosjektperiode: 2007-2011

Sted: Vestland

BIA-Brukerstyrt innovasjonsarena

Operational Risk Management in the Finance Industry

The principal objective is to establish Norwegian research as leading in Europe with respect to education, innovation, development, and application of methods and processes for operational risk management in the financial industry. The project will delive r new knowledge and specific tools for im...

Tildelt: kr 6,0 mill.

Prosjektperiode: 2007-2013

Sted: Rogaland

BIA-Brukerstyrt innovasjonsarena

AT-ONE: Developing a method for service design

The AT-ONE project will further develop the AT-ONE method and create a centre of competence within the area of service design. AT-ONE is a practitioner-based method for service-design, aimed at the early stages of concept development and developed from c ommercial experience. In this project we ...

Tildelt: kr 7,2 mill.

Prosjektperiode: 2007-2010

Sted: Oslo

SKATT-Skatteøkonomi

Income dynamics and tax progressivity

This project discusses important issues when interpreting recent developments in Norwegian income distributions and income inequality: If increased income inequality over time is associated with increased income mobility, it is possible that income inequ ality measured over several years has fal...

Tildelt: kr 0,25 mill.

Prosjektperiode: 2007-2009

Sted: Oslo

SKATT-Skatteøkonomi

Capitalization and tax exporting: Empirical analysis

Capitalization and tax exporting represent key economic adjustment mechanisms of fiscal policy. Capitalization of taxes and spending affects the tax base and thereby tax revenues, and endogenous tax base determination provides incentives for government be havior. The possibility of tax exporting ...

Tildelt: kr 0,93 mill.

Prosjektperiode: 2007-2010

Sted: Trøndelag - Trööndelage

SKATT-Skatteøkonomi

Evaluation of tax reforms in Norway: A dynamic analysis of household behavior

Structural models, derived from economic theory and embedded directly in an econometric framework, will be estimated on Norwegian longitudinal household data. The estimated models will be used to evaluate changes in tax systems and tax reforms. In particu lar we will study the effects of tax refo...

Tildelt: kr 2,4 mill.

Prosjektperiode: 2007-2010

Sted: Oslo

SKATT-Skatteøkonomi

Revelation of tax evasion by random audits, Main Project, First Part

Various methods used in different countries to estimate the overall magnitude of tax evasion have produced widely diverging results, both within and between countries. The idea of the present study is that random audits by experienced auditors will produc e a rather well-founded basis for estimat...

Tildelt: kr 0,25 mill.

Prosjektperiode: 2007-2009

Sted: Oslo

SKATT-Skatteøkonomi

An Empirical Evaluation of the Norwegian 2006 Tax Reform

The 2006 tax reform can be expected to have a wide range of consequences for both firms and personal tax payers. Since several important data sources have a time lag, we will start with preliminary studies that will serve as preparations to a more complet e evaluation when more data are available...

Tildelt: kr 0,40 mill.

Prosjektperiode: 2007-2009

Sted: Oslo

SKATT-Skatteøkonomi

Profit-shifting in Norway: A theoretical and empirical analysis

The aim of this project is to undertake theoretical and empirical research on taxation and multinationals related to MNCs' profit-shifting activities. At a theoretical level the research group wants to undertake studies in two different directions. One se t of questions aims at developing models ...

Tildelt: kr 2,1 mill.

Prosjektperiode: 2007-2010

Sted: Vestland

SKATT-Skatteøkonomi

Valuation of highly leveraged transactions:the impact of taxes and choice of financing

High levels of leverage are increasingly used in LBOs, MBOs, project finance, going-private transactions and corporate restructurings. The valuation of the equity in these transactions can be approached in a several ways. Some involve estimating the enter prise value and then subtracting the valu...

Tildelt: kr 0,30 mill.

Prosjektperiode: 2007-2009

Sted: Vestland

MAROFF-2-Maritim virksomhet og offsh-2

Coping with Risk in Maritime Logistics - Managing vulnerability, risk and resilience in maritime logistics chains

Ship-owners being able to offer logistics services that cover the complete maritime logistics chain, including planning, control, management, improvement and optimization, brings new areas of opportunities, e.g. better control of resources and interfaces, but also increased vulnerabilities and r...

Tildelt: kr 14,3 mill.

Prosjektperiode: 2006-2013

Sted: Trøndelag - Trööndelage

BEDSAM-Bedriftens samfunnsansvar

C(S)R in global value chains, a conceptual and operational approach.

This is a collaboration project between Norwegian University of Science and Technology (NTNU) Social Research AS and the Norwegian School of Management (NSM). Through its facilitation of an institutionalised collaboration between NTNU and NSM this project will contribute to the building of a str...

Tildelt: kr 3,0 mill.

Prosjektperiode: 2006-2009

Sted: Trøndelag - Trööndelage

SKATT-Skatteøkonomi

Revelation of tax evasion by random audits

Our project proposal Revelation of tax evasion by random audits is divided into three parts: a preparation study, a pilot project, and a main project. The preparation study is financed by the Norwegian Research Council. We hereby apply for financial supp ort in order to carry out the pilot proje...

Tildelt: kr 0,20 mill.

Prosjektperiode: 2005-2010

Sted: Oslo