Details about Guttorm Schjelderup

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Workplace:	Institutt for foretaksøkonomi (Department of Business and Management Science), Norges Handelshøyskole (NHH) (Norwegian School of Economics), (more information at EDIRC)

Access statistics for papers by Guttorm Schjelderup.

Last updated 2022-06-02. Update your information in the RePEc Author Service.

Short-id: psc319

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Working Papers

2022

1. Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science
2. The global minimum tax raises more revenues than you think, or much less
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science

2020

3. Investor-State Dispute Settlement and Multinational Firm Behavior
   CESifo Working Paper Series, CESifo View citations (1)
   Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2017) View citations (2)
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2020) View citations (1)
   See also Journal Article in Review of International Economics (2021)
4. Playing Easy or Playing Hard to Get: When and How to Attract FDI
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science
   Also in CESifo Working Paper Series, CESifo (2020)

2019

5. Does a Wealth Tax Discriminate against Domestic Investors?
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
6. International Debt Shifting: The Value Maximizing Mix of Internal and External Debt
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (6)
   See also Journal Article in International Journal of the Economics of Business (2019)

2018

7. The Tax-Efficient Use of Debt in Multinational Corporations
   CESifo Working Paper Series, CESifo View citations (2)
   See also Journal Article in Journal of Corporate Finance (2021)

2017

8. Transfer Pricing Regulation and Taxation of Royalty Payments
   VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association View citations (6)
   See also Journal Article in Journal of Public Economic Theory (2018)

2016

9. Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?
   VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association View citations (3)
   Also in CESifo Working Paper Series, CESifo (2015) View citations (1)
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015) View citations (1)
   See also Journal Article in Journal of Public Economics (2017)
10. Taxing Royalty Payments
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)

2015

11. Capital taxation and imperfect competition: ACE vs. CBIT
    Working Papers, Institut d'Economia de Barcelona (IEB)
    Also in CESifo Working Paper Series, CESifo (2014) View citations (2)
    VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association (2014) View citations (3)
    Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics (2014) View citations (3)
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2014) View citations (2)
    See also Journal Article in Journal of Public Economics (2017)
12. Secrecy Jurisdictions
    CESifo Working Paper Series, CESifo
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015)
    See also Journal Article in International Tax and Public Finance (2016)
13. Taxing Mobile Capital and Profits: The Nordic Welfare States
    CESifo Working Paper Series, CESifo
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015)
14. The Effect of Tax Havens on Host Country Welfare
    CESifo Working Paper Series, CESifo View citations (14)
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015) View citations (19)
15. The Tax Sensitivity of Debt in Multinationals: A Review
    CESifo Working Paper Series, CESifo
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015)
    See also Journal Article in International Journal of the Economics of Business (2016)

2014

16. Abusive Transfer Pricing and Economic Activity
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (12)
    Also in CESifo Working Paper Series, CESifo (2014) View citations (10)
17. Transfer Pricing and Debt Shifting in Multinationals
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
    Also in CESifo Working Paper Series, CESifo (2013) View citations (8)

2013

18. International Debt Shifting: Do Multinationals Shift Internal or External Debt?
    VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association View citations (18)
    Also in CESifo Working Paper Series, CESifo (2011) View citations (31)
    Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz (2011) View citations (31)

2011

19. Debt Shifting and Ownership Structure
    Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz
    See also Journal Article in European Economic Review (2012)
20. Media Firm Strategy and Advertising Taxes
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
21. Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy
    CESifo Working Paper Series, CESifo
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2009)
    Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics (2011) View citations (1)
    See also Journal Article in Economica (2013)

2010

22. Multinationals, Minority Ownership and Tax-Efficient Financing Structures
    CESifo Working Paper Series, CESifo View citations (1)
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2008) View citations (6)
23. Tax Responses in Platform Industries
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (12)
    See also Journal Article in Oxford Economic Papers (2010)

2009

24. Economic integration and the relationship between profit and wage taxes
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (10)
    Also in Working Papers, Oxford University Centre for Business Taxation (2008) View citations (6)
    See also Journal Article in Public Choice (2009)
25. On Revenue and Welfare Dominance of Ad Valorem Taxes in Two-Sided Markets
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (18)
    See also Journal Article in Economics Letters (2009)
26. Profit-shifting in Two-sided Markets
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
    See also Journal Article in International Journal of the Economics of Business (2010)
27. Should Utility-Reducing Media Advertising be Taxed?
    CESifo Working Paper Series, CESifo View citations (1)

2008

28. Capital Structure and International Debt Shifting: A Comment
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (2)
29. Efficiency Enhancing Taxation in Two-sided Markets
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (27)
    Also in CESifo Working Paper Series, CESifo (2008) View citations (24)
    See also Journal Article in Journal of Public Economics (2008)
30. Redistributive taxation, multinational enterprises, and economic integration
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (19)
    Also in Munich Reprints in Economics, University of Munich, Department of Economics (2008) View citations (19)
    See also Journal Article in European Journal of Political Economy (2008)
31. The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
    See also Journal Article in Economic Journal (2009)

2007

32. Advertising and Newspaper Differentiation: On the Role of Readers’ Advertising Taste
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (2)
33. Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
    See also Journal Article in Journal of Public Economic Theory (2009)
34. Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly
    CESifo Working Paper Series, CESifo
    Also in Working Papers, University of Otago, Department of Economics (2006)
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2007)
35. Taxation in Two-Sided Markets
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science
    Also in CESifo Working Paper Series, CESifo (2006) View citations (8)
36. 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 in Journal of Public Economic Theory (2008)
37. The Choice of Apportionment Factors under Formula Apportionment
    CESifo Working Paper Series, CESifo View citations (3)
    See also Journal Article in International Economic Review (2011)

2006

38. Company Tax Reform in Europe and its Effect on Collusive Behavior
    CESifo Working Paper Series, CESifo
    Also in CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) (2006)
39. Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results
    CESifo Working Paper Series, CESifo
40. Globalisation and the Mix of Wage and Profit Taxes
    CESifo Working Paper Series, CESifo View citations (9)
    Also in Discussion Papers in Economics, University of Munich, Department of Economics (2006) View citations (10)

2005

41. Barriers to trade and imperfect competition: The choice of commodity tax base
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (37)
    See also Journal Article in International Tax and Public Finance (2005)
42. Centralized vs. De-centralized Multinationals and Taxes
    CESifo Working Paper Series, CESifo View citations (4)
    Also in Working Papers, Copenhagen Business School, Department of Economics (2005) View citations (3)
43. Do Consumers Buy Less of a Taxed Good?
    CESifo Working Paper Series, CESifo View citations (2)

2004

44. Corporate Tax Systems, Multinational Enterprises, and Economic Integration
    CESifo Working Paper Series, CESifo
    See also Journal Article in Journal of International Economics (2005)
45. Tacit collusion and international commodity taxation
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (15)
    See also Journal Article in Journal of Public Economics (2004)
46. Trade and Multinationals: The Effect of Economic Integration on Taxation and Tax Revenue
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (6)

2003

47. Competing for Foreign Direct Investments: A Real Options Approach
    CESifo Working Paper Series, CESifo View citations (3)

2002

48. Why Corporate Taxes May Rise: The Case of Trade Liberalization and Foreign Ownership
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (3)
49. Why Europe Should Love Tax Competition - and the U.S. Even More So
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (16)

2001

50. Corporate Taxation, Multinational Enterprise and Economic Integration
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (8)
51. 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 in Journal of Public Economic Theory (2003)
52. 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)
53. To Peg or Not To Peg? A Simple Model of Exchange Rate Regime Choice In Small Economies
    CESifo Working Paper Series, CESifo View citations (27)
    See also Journal Article in Economics Letters (2001)

2000

54. Commodity Taxation and International Trade in Imperfect Markets
    Working Papers, Norwegian School of Economics and Business Administration- View citations (14)
    Also in CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) (2000) View citations (7)
    CESifo Working Paper Series, CESifo (2000) View citations (7)
55. Competing for Capital in a "Lumpy" World
    CESifo Working Paper Series, CESifo View citations (141)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (1999) View citations (14)
    Working Papers, Norwegian School of Economics and Business Administration- (1999) View citations (52)
    See also Journal Article in Journal of Public Economics (2000)
56. Corporate tax systems and cross country profit shifting
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (221)
    Also in Working Papers, Norwegian School of Economics and Business Administration- (1999) View citations (32)
    See also Journal Article in Oxford Economic Papers (2000)
57. Tacit Collusion under Destination- and Origin-Based Commodity Taxation
    CESifo Working Paper Series, CESifo View citations (2)
    Also in Working Papers, Norwegian School of Economics and Business Administration- (1999) View citations (1)
58. Tax Competition and International Public Goods
    CESifo Working Paper Series, CESifo View citations (9)
    Also in Working Papers, Norwegian School of Economics and Business Administration- (2000) View citations (7)
    See also Journal Article in International Tax and Public Finance (2002)

1999

59. Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision
    Working Papers, Norwegian School of Economics and Business Administration- View citations (8)
    Also in University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics (1999) View citations (12)
    See also Journal Article in FinanzArchiv: Public Finance Analysis (1999)
60. Transfer Pricing and Ownership Structure
    Norway; Department of Economics, University of Bergen, Department of Economics, University of Bergen View citations (9)
    See also Journal Article in Scandinavian Journal of Economics (1999)

1998

61. Fortress Building in Global Tax Competition
    Working Papers, Norwegian School of Economics and Business Administration- View citations (1)
    See also Journal Article in Journal of Urban Economics (1999)
62. Industrial Agglomeration and Capital Taxation
    Working Papers, Norwegian School of Economics and Business Administration- View citations (10)
63. Joint Ventures and Transfer Pricing Rivalry
    Norway; Department of Economics, University of Bergen, Department of Economics, University of Bergen
    Also in Working Papers, Norwegian School of Economics and Business Administration- (1998)
64. Trade, Multinationals and Transfer Pricing Regulations
    CESifo Working Paper Series, CESifo View citations (1)
    See also Journal Article in Canadian Journal of Economics (1999)

1996

65. Taxing Internationally Mobile Capital: The Efficiency-Equity Trade-off
    Working Papers, Norwegian School of Economics and Business Administration-

1995

66. Internationally Mobile Firms and Tax Policy
    CESifo Working Paper Series, CESifo View citations (2)
    Also in Working Papers, Norwegian School of Economics and Business Administration- (1995) View citations (6)
67. Personal Income Taxation and Welfare Appropriation in an Open Economy
    Working Papers, Norwegian School of Economics and Business Administration- View citations (3)
68. The Multinational Firm, Transfer Pricing and the Nature of Competition
    CESifo Working Paper Series, CESifo View citations (2)
69. The Multinational Firn Transfer Pricing and the Natural Competition
    Working Papers, Norwegian School of Economics and Business Administration- View citations (2)

1994

70. Capital Controls and Tax Competition
    Working Papers, Norwegian School of Economics and Business Administration-

1991

71. Investment Incentives and differences in National Tax Systems
    Working Papers, Norwegian School of Economics and Business Administration-
72. Optimal Income Taxation and International Labor Mobility
    Working Papers, Norwegian School of Economics and Business Administration- View citations (1)
    See also Journal Article in Bulletin of Economic Research (1997)
73. Optimal Taxation, Capital Mobility and Tax Evasion
    Working Papers, Norwegian School of Economics and Business Administration-
74. Tax DeductionVersus Tax Credit: The Case of the Multinational Firm
    Working Papers, Norwegian School of Economics and Business Administration-

1990

75. Reforming state enterprises in socialist economies: guidelines for leasing them to entrepreneurs
    Policy Research Working Paper Series, The World Bank

Journal Articles

2021

1. Investor‐state dispute settlement and multinational firm behavior
   Review of International Economics, 2021, 29, (4), 1013-1024
   See also Working Paper (2020)
2. The tax-efficient use of debt in multinational corporations
   Journal of Corporate Finance, 2021, 71, (C)
   See also Working Paper (2018)

2019

3. International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt
   International Journal of the Economics of Business, 2019, 26, (3), 431-465 View citations (6)
   See also Working Paper (2019)

2018

4. Transfer pricing regulation and taxation of royalty payments
   Journal of Public Economic Theory, 2018, 20, (1), 67-84 View citations (19)
   See also Working Paper (2017)

2017

5. Capital taxation and imperfect competition: ACE vs. CBIT
   Journal of Public Economics, 2017, 147, (C), 1-15 View citations (5)
   See also Working Paper (2015)
6. Immobilizing corporate income shifting: Should it be safe to strip in the harbor?
   Journal of Public Economics, 2017, 152, (C), 68-78 View citations (14)
   See also Working Paper (2016)

2016

7. Multinationals and Income Shifting by Debt
   International Journal of the Economics of Business, 2016, 23, (3), 263-286 View citations (9)
8. Secrecy jurisdictions
   International Tax and Public Finance, 2016, 23, (1), 168-189 View citations (9)
   See also Working Paper (2015)
9. The Tax Sensitivity of Debt in Multinationals: A Review
   International Journal of the Economics of Business, 2016, 23, (1), 109-121 View citations (3)
   See also Working Paper (2015)

2013

10. Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy
    Economica, 2013, 80, (317), 131-148 View citations (15)
    See also Working Paper (2011)

2012

11. Ad Pricing by Multi-Channel Platforms: How to Make Viewers and Advertisers Prefer the Same Channel?
    Journal of Media Economics, 2012, 25, (3), 133-146
12. Debt shifting and ownership structure
    European Economic Review, 2012, 56, (4), 635-647 View citations (41)
    See also Working Paper (2011)

2011

13. Indirect taxation and tax incidence under nonlinear pricing
    International Tax and Public Finance, 2011, 18, (5), 519-532 View citations (8)
14. THE CHOICE OF APPORTIONMENT FACTORS UNDER FORMULA APPORTIONMENT
    International Economic Review, 2011, 52, (3), 913-934 View citations (18)
    See also Working Paper (2007)

2010

15. Company taxation and tax spillovers: Separate accounting versus formula apportionment
    European Economic Review, 2010, 54, (1), 121-132 View citations (69)
16. Profit Shifting in Two-Sided Markets
    International Journal of the Economics of Business, 2010, 17, (3), 373-383 View citations (1)
    See also Working Paper (2009)
17. Tax responses in platform industries
    Oxford Economic Papers, 2010, 62, (4), 764-783 View citations (12)
    See also Working Paper (2010)

2009

18. Economic integration and the relationship between profit and wage taxes
    Public Choice, 2009, 138, (3), 423-446 View citations (12)
    See also Working Paper (2009)
19. Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior
    Journal of Public Economic Theory, 2009, 11, (4), 599-621 View citations (5)
    See also Working Paper (2007)
20. On revenue and welfare dominance of ad valorem taxes in two-sided markets
    Economics Letters, 2009, 104, (2), 86-88 View citations (18)
    See also Working Paper (2009)
21. The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions
    Economic Journal, 2009, 119, (539), 1143-1161 View citations (15)
    Also in Economic Journal, 2009, 119, (539), 1143-1161 (2009) View citations (7)
    See also Working Paper (2008)

2008

22. Efficiency enhancing taxation in two-sided markets
    Journal of Public Economics, 2008, 92, (5-6), 1531-1539 View citations (28)
    See also Working Paper (2008)
23. Redistributive taxation, multinational enterprises, and economic integration
    European Journal of Political Economy, 2008, 24, (1), 249-255 View citations (19)
    See also Working Paper (2008)
24. Taxes and Decision Rights in Multinationals
    Journal of Public Economic Theory, 2008, 10, (2), 245-258 View citations (48)
    See also Working Paper (2007)

2006

25. To Invest or not to Invest: A real options approach to FDIs and tax competition
    International Tax and Public Finance, 2006, 13, (6), 643-660 View citations (10)

2005

26. Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base
    International Tax and Public Finance, 2005, 12, (3), 281-300 View citations (36)
    See also Working Paper (2005)
27. Corporate tax systems, multinational enterprises, and economic integration
    Journal of International Economics, 2005, 65, (2), 507-521 View citations (70)
    See also Working Paper (2004)

2004

28. Tacit collusion and international commodity taxation
    Journal of Public Economics, 2004, 88, (3-4), 577-600 View citations (19)
    See also Working Paper (2004)

2003

29. Formula Apportionment and Transfer Pricing under Oligopolistic Competition
    Journal of Public Economic Theory, 2003, 5, (2), 419-437 View citations (60)
    See also Working Paper (2001)
30. Symmetric Tax Competition under Formula Apportionment
    Journal of Public Economic Theory, 2003, 5, (2), 439-446 View citations (33)

2002

31. Tax Competition and International Public Goods
    International Tax and Public Finance, 2002, 9, (2), 111-120 View citations (44)
    See also Working Paper (2000)

2001

32. Personal income taxation under mobility, exogenous and endogenous welfare weights, and asymmetric information
    Journal of Population Economics, 2000, 13, (4), 623-637 View citations (3)
33. To peg or not to peg?: A simple model of exchange rate regime choice in small economies
    Economics Letters, 2001, 73, (2), 161-167 View citations (32)
    See also Working Paper (2001)

2000

34. Competing for capital in a 'lumpy' world
    Journal of Public Economics, 2000, 78, (3), 253-274 View citations (132)
    See also Working Paper (2000)
35. Corporate Tax Systems and Cross Country Profit Shifting
    Oxford Economic Papers, 2000, 52, (2), 306-25 View citations (242)
    See also Working Paper (2000)

1999

36. Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision
    FinanzArchiv: Public Finance Analysis, 1999, 56, (3/4), 481- View citations (13)
    See also Working Paper (1999)
37. Fortress Building in Global Tax Competition
    Journal of Urban Economics, 1999, 46, (1), 156-167 View citations (81)
    See also Working Paper (1998)
38. Multinationals, Intra-Firm Trade and the Taxation of Foreign-Source Income
    International Journal of the Economics of Business, 1999, 6, (1), 93-105 View citations (3)
39. Trade, Multinationals, and Transfer Pricing Regulations
    Canadian Journal of Economics, 1999, 32, (3), 817-844 View citations (21)
    See also Working Paper (1998)
40. Transfer Pricing and Ownership Structure
    Scandinavian Journal of Economics, 1999, 101, (4), 673-688 View citations (8)
    See also Working Paper (1999)

1998

41. Internationally mobile firms and tax policy1
    Journal of International Economics, 1998, 45, (1), 97-113 View citations (33)
42. The political economy of capital controls and tax policy in a small open economy
    European Journal of Political Economy, 1998, 14, (3), 543-559 View citations (2)

1997

43. Optimal Income Taxation and International Labour Mobility
    Bulletin of Economic Research, 1997, 49, (4), 327-46 View citations (1)
    See also Working Paper (1991)
44. Transfer Pricing as a Strategic Device for Decentralized Multinationals
    International Tax and Public Finance, 1997, 4, (3), 277-290 View citations (45)
    Also in International Tax and Public Finance, 1997, 4, (3), 277-290 (1997) View citations (61)