Details about Søren Bo Nielsen

This author is deceased (2017-11-07).

Access statistics for papers by Søren Bo Nielsen.

Last updated 2023-03-10. Update your information in the RePEc Author Service.

Short-id: pni248

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Working Papers

2014

1. Abusive Transfer Pricing and Economic Activity
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (14)
   Also in CESifo Working Paper Series, CESifo (2014) View citations (13)
2. Transfer Pricing: Roles and Regimes
   CESifo Working Paper Series, CESifo View citations (4)

2008

3. Merger policy to promote ’global players’? A simple model
   Munich Reprints in Economics, University of Munich, Department of Economics View citations (6)
   Also in Discussion Papers in Economics, University of Munich, Department of Economics (2005) View citations (3)
   CESifo Working Paper Series, CESifo (2005) View citations (11)
   See also Journal Article Merger policy to promote 'global players'? A simple model, Oxford Economic Papers, Oxford University Press (2008) View citations (4) (2008)
4. Self-Selection and Advise in Venture Capital Finance
   Working Papers, Copenhagen Business School, Department of Economics
   Also in University of St. Gallen Department of Economics working paper series 2006, Department of Economics, University of St. Gallen (2006) View citations (1)
   CESifo Working Paper Series, CESifo (2007) View citations (4)

2007

5. Taxes and Decision Rights in Multinationals
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (3)
   Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2006) View citations (1)
   Working Papers, Copenhagen Business School, Department of Economics (2006) View citations (1)
   See also Journal Article Taxes and Decision Rights in Multinationals, Journal of Public Economic Theory, Association for Public Economic Theory (2008) View citations (55) (2008)
6. Under-reporting of income and Labour Market Performance
   Working Papers, Copenhagen Business School, Department of Economics View citations (2)
   Also in Research Papers in Economics, Stockholm University, Department of Economics (2005) View citations (4)
   See also Journal Article Under‐reporting of Income and Labor Market Performance, Journal of Public Economic Theory, Association for Public Economic Theory (2008) View citations (13) (2008)

2006

7. Capital gains taxation and house price fluctuations
   Working Papers, Copenhagen Business School, Department of Economics View citations (3)
8. Public Policy for Start-up Entrepreneurship with Venture Capital and Bank Finance
   Working Papers, Copenhagen Business School, Department of Economics
   Also in CESifo Working Paper Series, CESifo (2003) View citations (6)
   University of St. Gallen Department of Economics working paper series 2003, Department of Economics, University of St. Gallen (2003) View citations (9)

2005

9. Capital Income Tax Coordination and the Income Tax Mix
   Working Papers, Copenhagen Business School, Department of Economics
10. Centralized vs. De-centralized Multinationals and Taxes
    Working Papers, Copenhagen Business School, Department of Economics View citations (3)
    Also in CESifo Working Paper Series, CESifo (2005) View citations (4)

2004

11. Must losing taxes on saving be harmful?
    Working Papers, Copenhagen Business School, Department of Economics
    See also Journal Article Must losing taxes on saving be harmful?, Journal of Public Economics, Elsevier (2008) View citations (5) (2008)

2003

12. Public Taxation and Venture Capital Backed Entrepreneurship
    University of St. Gallen Department of Economics working paper series 2003, Department of Economics, University of St. Gallen View citations (2)
13. Tax policy at the outskirts of EU: Greenland
    Working Papers, Copenhagen Business School, Department of Economics View citations (2)
    See also Journal Article Tax policy on the outskirts of the EU: Greenland, Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies (2003) View citations (2) (2003)
14. Taxation and Venture Capital-Backed Entrepreneurship
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (3)
    See also Journal Article Taxation and Venture Capital Backed Entrepreneurship, International Tax and Public Finance, Springer (2004) View citations (10) (2004)
15. Taxes and Venture Capital Support
    CESifo Working Paper Series, CESifo View citations (32)
    See also Journal Article Taxes and Venture Capital Support, Review of Finance, Springer (2003) View citations (32) (2003)
16. Why is the corporate tax rate lower than the personal tax rate? The role of new firms
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (9)
    See also Journal Article Why is the corporate tax rate lower than the personal tax rate?: The role of new firms, Journal of Public Economics, Elsevier (2003) View citations (11) (2003)

2002

17. Start-ups, Venture Capitalists and the Capital Gains Tax
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (19)
    Also in CESifo Working Paper Series, CESifo (2002) View citations (12)
    University of St. Gallen Department of Economics working paper series 2002, Department of Economics, University of St. Gallen (2002) View citations (11)
    See also Journal Article Start-ups, venture capitalists, and the capital gains tax, Journal of Public Economics, Elsevier (2004) View citations (102) (2004)

2001

18. Formula Apportionment and Transfer Pricing under Oligopolistic Competition
    CESifo Working Paper Series, CESifo View citations (5)
    Also in Working Papers, Copenhagen Business School, Department of Economics (2000)
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (13)
    See also Journal Article Formula Apportionment and Transfer Pricing under Oligopolistic Competition, Journal of Public Economic Theory, Association for Public Economic Theory (2003) View citations (63) (2003)
19. Public Policy for Venture Capital
    CESifo Working Paper Series, CESifo View citations (63)
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (60)
    See also Journal Article Public Policy for Venture Capital, International Tax and Public Finance, Springer (2001) View citations (62) (2001)
20. Tax Spillovers under Separate accounting and Formula Apportionment
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (18)
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (23)

2000

21. NONCOOPERATIVE vs MINIMUM-RATE COMMODITY TAXATION
    Working Papers, Copenhagen Business School, Department of Economics
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics
    See also Journal Article Non-cooperative vs. Minimum- Rate Commodity Taxation, German Economic Review, De Gruyter (2001) View citations (8) (2001)
22. Tax Policy, Venture Capital and Entrepreneurship
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (7)
    Also in Econometric Society World Congress 2000 Contributed Papers, Econometric Society (2000) View citations (12)
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (8)
    NBER Working Papers, National Bureau of Economic Research, Inc (2000) View citations (7)
    See also Journal Article Tax policy, venture capital, and entrepreneurship, Journal of Public Economics, Elsevier (2003) View citations (108) (2003)

1998

23. A simple model of commodity taxation and cross-border shopping
    Working Papers, Copenhagen Business School, Department of Economics View citations (2)
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (2)
    See also Journal Article A Simple Model of Commodity Taxation and Cross‐border Shopping, Scandinavian Journal of Economics, Wiley Blackwell (2001) View citations (68) (2001)
24. Is Coordination of Fiscal Deficits Necessary?
    Discussion Paper, Tilburg University, Center for Economic Research View citations (4)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (1998) View citations (4)
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (4)

1997

25. A welfare comparison of international tax regimes with cross ownership of firms
    Discussion Paper, Tilburg University, Center for Economic Research
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics
26. Capital income and profit taxation with foreign ownership of firms
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (163)
    Also in Discussion Paper, Tilburg University, Center for Economic Research (1995) View citations (11)
    Working Papers, Tilburg - Center for Economic Research (1995) View citations (17)
    See also Journal Article Capital income and profit taxation with foreign ownership of firms, Journal of International Economics, Elsevier (1997) View citations (169) (1997)
27. Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (2)
    Also in Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1996)
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics
    See also Journal Article Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation, Journal of Economics, Springer (1997) View citations (2) (1997)
28. Privatization, public investment and capital income taxation
    Discussion Paper, Tilburg University, Center for Economic Research
    Also in Policy Research Working Paper Series, The World Bank (1997) View citations (1)
    See also Journal Article Privatization, public investment, and capital income taxation, Journal of Public Economics, Elsevier (2001) View citations (7) (2001)
29. The taxation of interest in Europe: A minimum withholding tax?
    Discussion Paper, Tilburg University, Center for Economic Research View citations (3)
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (3)

1996

30. Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
31. The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms
    Discussion Paper, Tilburg University, Center for Economic Research View citations (10)
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (7)
    See also Journal Article The coordination of capital income and profit taxation with cross-ownership of firms, Regional Science and Urban Economics, Elsevier (2002) View citations (22) (2002)
32. The Political Economy of Capital Income and Profit Taxation in a Small Open Economy
    Discussion Paper, Tilburg University, Center for Economic Research View citations (3)
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics

1994

33. Housing Markets and Vacant Land
    Economics Series, Institute for Advanced Studies
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics
    See also Journal Article Housing markets and vacant land, Journal of Economic Dynamics and Control, Elsevier (1996) View citations (3) (1996)
34. Taxation, Pollution, Unemployment and Growth: Could there be a "Triple Dividend" from a Green Tax Reform?
    Discussion Papers, University of Copenhagen. Department of Economics View citations (3)

1993

35. Tax reform, welfare and intergenerational redistribution
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"

1991

36. A Note on the Sustainability of Primary Budget Deficits
    Discussion Papers, University of Copenhagen. Department of Economics
    See also Journal Article A note on the sustainability of primary budget deficits, Journal of Macroeconomics, Elsevier (1992) View citations (11) (1992)

1990

37. Macroeconomic Policy and the External Constraint: The Danish Experience
    Discussion Papers, University of Copenhagen. Department of Economics

1989

38. Capital Income Taxation in a Growing Open Economy
    Discussion Papers, University of Copenhagen. Department of Economics View citations (1)
    See also Journal Article Capital income taxation in a growing open economy, European Economic Review, Elsevier (1991) View citations (31) (1991)
39. Capital Income Taxation in a Growing World Economy
    Discussion Papers, University of Copenhagen. Department of Economics
    See also Journal Article Capital income taxation in a growing world economy, Journal of Economics, Springer (1992) View citations (2) (1992)
40. Current Account Effects of a Devaluation in an Optimizing Model with Capital Accumulation
    Discussion Papers, University of Copenhagen. Department of Economics
    See also Journal Article Current-account effects of a devaluation in an optimizing model with capital accumulation, Journal of Economic Dynamics and Control, Elsevier (1991) View citations (6) (1991)
41. Terms of Trade, the Current Account and Imports of Intermediates and Investment Goods
    Discussion Papers, University of Copenhagen. Department of Economics

1988

42. A Note on Macroeconomic Transmission of Tariffs
    Discussion Papers, University of Copenhagen. Department of Economics
43. Protection, the Wage Response and Exchange Rate Dynamics: A Two-Country Analysis
    Discussion Papers, University of Copenhagen. Department of Economics

1987

44. A Macroeconomic Tariff Game
    Discussion Papers, University of Copenhagen. Department of Economics

Undated

45. The Design of C++ Classes for Scientific Computing
    Computing in Economics and Finance 1996, Society for Computational Economics
46. Why Is the Corporate Tax Rate Lower than the Personal Tax Rate?
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (15)
47. Withholding Taxes or Information Exchange: The Taxation of International Interest Flows
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (5)
    See also Journal Article Withholding taxes or information exchange: the taxation of international interest flows, Journal of Public Economics, Elsevier (2003) View citations (46) (2003)

Journal Articles

2015

1. Smart Energy Systems for coherent 100% renewable energy and transport solutions
   Applied Energy, 2015, 145, (C), 139-154 View citations (366)

2014

2. Heat Roadmap Europe: Combining district heating with heat savings to decarbonise the EU energy system
   Energy Policy, 2014, 65, (C), 475-489 View citations (296)

2013

3. The Fiscal Trilemma in a Danish Perspective
   Public Finance Review, 2013, 41, (6), 791-823 View citations (2)

2011

4. Taxes, Tuition Fees, and Education for Pleasure
   Journal of Public Economic Theory, 2011, 13, (2), 189-215 View citations (9)

2010

5. Company taxation and tax spillovers: Separate accounting versus formula apportionment
   European Economic Review, 2010, 54, (1), 121-132 View citations (77)

2008

6. Merger policy to promote 'global players'? A simple model
   Oxford Economic Papers, 2008, 60, (3), 517-545 View citations (4)
   See also Working Paper Merger policy to promote ’global players’? A simple model, Munich Reprints in Economics (2008) View citations (6) (2008)
7. Must losing taxes on saving be harmful?
   Journal of Public Economics, 2008, 92, (5-6), 1183-1192 View citations (5)
   See also Working Paper Must losing taxes on saving be harmful?, Working Papers (2004) (2004)
8. Taxes and Decision Rights in Multinationals
   Journal of Public Economic Theory, 2008, 10, (2), 245-258 View citations (55)
   See also Working Paper Taxes and Decision Rights in Multinationals, Discussion Papers (2007) View citations (3) (2007)
9. Under‐reporting of Income and Labor Market Performance
   Journal of Public Economic Theory, 2008, 10, (2), 195-217 View citations (13)
   See also Working Paper Under-reporting of income and Labour Market Performance, Working Papers (2007) View citations (2) (2007)

2004

10. Progressive Taxation, Moral Hazard, and Entrepreneurship
    Journal of Public Economic Theory, 2004, 6, (3), 471-490 View citations (27)
11. Start-ups, venture capitalists, and the capital gains tax
    Journal of Public Economics, 2004, 88, (5), 1011-1042 View citations (102)
    See also Working Paper Start-ups, Venture Capitalists and the Capital Gains Tax, CEPR Discussion Papers (2002) View citations (19) (2002)
12. Taxation and Venture Capital Backed Entrepreneurship
    International Tax and Public Finance, 2004, 11, (4), 369-390 View citations (10)
    See also Working Paper Taxation and Venture Capital-Backed Entrepreneurship, CEPR Discussion Papers (2003) View citations (3) (2003)

2003

13. Formula Apportionment and Transfer Pricing under Oligopolistic Competition
    Journal of Public Economic Theory, 2003, 5, (2), 419-437 View citations (63)
    See also Working Paper Formula Apportionment and Transfer Pricing under Oligopolistic Competition, CESifo Working Paper Series (2001) View citations (5) (2001)
14. Tax policy on the outskirts of the EU: Greenland
    Baltic Journal of Economics, 2003, 4, (1), 46-63 View citations (2)
    See also Working Paper Tax policy at the outskirts of EU: Greenland, Working Papers (2003) View citations (2) (2003)
15. Tax policy, venture capital, and entrepreneurship
    Journal of Public Economics, 2003, 87, (1), 175-203 View citations (108)
    See also Working Paper Tax Policy, Venture Capital and Entrepreneurship, CEPR Discussion Papers (2000) View citations (7) (2000)
16. Taxes and Venture Capital Support
    Review of Finance, 2003, 7, (3), 515-539 View citations (32)
    Also in Review of Finance, 2003, 7, (3), 515-539 (2003) View citations (6)
    See also Working Paper Taxes and Venture Capital Support, CESifo Working Paper Series (2003) View citations (32) (2003)
17. Why is the corporate tax rate lower than the personal tax rate?: The role of new firms
    Journal of Public Economics, 2003, 87, (1), 157-174 View citations (11)
    See also Working Paper Why is the corporate tax rate lower than the personal tax rate? The role of new firms, Munich Reprints in Economics (2003) View citations (9) (2003)
18. Withholding taxes or information exchange: the taxation of international interest flows
    Journal of Public Economics, 2003, 87, (1), 39-72 View citations (46)
    See also Working Paper Withholding Taxes or Information Exchange: The Taxation of International Interest Flows, EPRU Working Paper Series View citations (5)

2002

19. Cross-border shopping from small to large countries
    Economics Letters, 2002, 77, (3), 309-313 View citations (24)
20. Planning Your Own Debt
    European Financial Management, 2002, 8, (2), 193-210 View citations (2)
21. The coordination of capital income and profit taxation with cross-ownership of firms
    Regional Science and Urban Economics, 2002, 32, (1), 1-26 View citations (22)
    See also Working Paper The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms, Discussion Paper (1996) View citations (10) (1996)

2001

22. A Simple Model of Commodity Taxation and Cross‐border Shopping
    Scandinavian Journal of Economics, 2001, 103, (4), 599-623 View citations (68)
    See also Working Paper A simple model of commodity taxation and cross-border shopping, Working Papers (1998) View citations (2) (1998)
23. Non-cooperative vs. Minimum- Rate Commodity Taxation
    German Economic Review, 2001, 2, (4), 315-326 View citations (8)
    Also in German Economic Review, 2001, 2, (4), 315-326 (2001) View citations (8)
    See also Working Paper NONCOOPERATIVE vs MINIMUM-RATE COMMODITY TAXATION, Working Papers (2000) (2000)
24. Privatization, public investment, and capital income taxation
    Journal of Public Economics, 2001, 82, (3), 399-414 View citations (7)
    See also Working Paper Privatization, public investment and capital income taxation, Discussion Paper (1997) (1997)
25. Public Policy for Venture Capital
    International Tax and Public Finance, 2001, 8, (4), 557-572 View citations (62)
    See also Working Paper Public Policy for Venture Capital, CESifo Working Paper Series (2001) View citations (63) (2001)

1998

26. Book reviews
    Journal of Economics, 1998, 68, (2), 200-217
27. On capital income tax policies under uncertainty
    European Economic Review, 1998, 42, (8), 1553-1580 View citations (1)

1997

28. Capital income and profit taxation with foreign ownership of firms
    Journal of International Economics, 1997, 42, (1-2), 149-165 View citations (169)
    See also Working Paper Capital income and profit taxation with foreign ownership of firms, Other publications TiSEM (1997) View citations (163) (1997)
29. Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation
    Journal of Economics, 1997, 66, (1), 43-69 View citations (2)
    See also Working Paper Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation, Munich Reprints in Economics (1997) View citations (2) (1997)
30. On the optimality of the Nordic system of dual income taxation
    Journal of Public Economics, 1997, 63, (3), 311-329 View citations (114)

1996

31. Housing markets and vacant land
    Journal of Economic Dynamics and Control, 1996, 20, (9-10), 1731-1762 View citations (3)
    See also Working Paper Housing Markets and Vacant Land, Economics Series (1994) (1994)
32. On the Phenomenon of Vacant Land
    Canadian Journal of Economics, 1996, 29, (s1), 534-40
33. Tax policy, housing and the labour market: An intertemporal simulation approach
    Economic Modelling, 1996, 13, (3), 355-382 View citations (9)

1995

34. Environmental policy, pollution, unemployment, and endogenous growth
    International Tax and Public Finance, 1995, 2, (2), 185-205 View citations (40)
35. Population ageing, public debt and sustainable fiscal policy
    Fiscal Studies, 1995, 16, (2), 1-20 View citations (7)

1994

36. Inflation, Capital Taxation, and Housing: The Long Run in a Small Open Economy
    Canadian Journal of Economics, 1994, 27, (1), 198-217 View citations (6)
37. Social security and foreign indebtedness in a small open economy
    Open Economies Review, 1994, 5, (1), 47-63 View citations (12)

1993

38. Aging, Intergenerational Distribution and Public Pension Systems
    Public Finance = Finances publiques, 1993, 48, (Supplement), 29-42 View citations (2)

1992

39. A note on the sustainability of primary budget deficits
    Journal of Macroeconomics, 1992, 14, (4), 745-754 View citations (11)
    See also Working Paper A Note on the Sustainability of Primary Budget Deficits, Discussion Papers (1991) (1991)
40. Capital income taxation in a growing world economy
    Journal of Economics, 1992, 55, (1), 77-99 View citations (2)
    See also Working Paper Capital Income Taxation in a Growing World Economy, Discussion Papers (1989) (1989)

1991

41. Capital income taxation in a growing open economy
    European Economic Review, 1991, 35, (1), 179-197 View citations (31)
    See also Working Paper Capital Income Taxation in a Growing Open Economy, Discussion Papers (1989) View citations (1) (1989)
42. Current-account effects of a devaluation in an optimizing model with capital accumulation
    Journal of Economic Dynamics and Control, 1991, 15, (3), 569-588 View citations (6)
    See also Working Paper Current Account Effects of a Devaluation in an Optimizing Model with Capital Accumulation, Discussion Papers (1989) (1989)

1989

43. The Puzzle of Welfare-Reducing Trade Diversion: A Supplementary Note
    Oxford Economic Papers, 1989, 41, (2), 456-57

1986

44. Marshall-Lerner with imported inputs
    Economics Letters, 1986, 22, (2-3), 295-298

Books

2000

1. Trans-Atlantic Public Economics Seminar (TAPES)
   NBER Books, National Bureau of Economic Research, Inc

Chapters

1999

1. Would the Flat Tax Fall Flat in Denmark?
   Palgrave Macmillan View citations (5)

1993

2. Capital Taxation, Housing Investment and Wealth Accumulation in a Small Open Economy
   Palgrave Macmillan