Details about Guttorm Schjelderup
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Last updated 2022-06-02. Update your information in the RePEc Author Service.
Short-id: psc319
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Working Papers
2022
- 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
- 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
- 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)
- 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
- Does a Wealth Tax Discriminate against Domestic Investors?
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
- 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
- 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
- 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
- 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)
- Taxing Royalty Payments
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
2015
- 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)
- 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)
- 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)
- 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)
- 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
- 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)
- 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
- 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
- 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)
- Media Firm Strategy and Advertising Taxes
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
- 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
- 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)
- 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
- 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)
- 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)
- 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)
- Should Utility-Reducing Media Advertising be Taxed?
CESifo Working Paper Series, CESifo View citations (1)
2008
- Capital Structure and International Debt Shifting: A Comment
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (2)
- 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)
- 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)
- 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
- 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)
- 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)
- 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)
- 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)
- 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)
- 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
- 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)
- Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results
CESifo Working Paper Series, CESifo
- 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
- 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)
- 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)
- Do Consumers Buy Less of a Taxed Good?
CESifo Working Paper Series, CESifo View citations (2)
2004
- Corporate Tax Systems, Multinational Enterprises, and Economic Integration
CESifo Working Paper Series, CESifo 
See also Journal Article in Journal of International Economics (2005)
- 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)
- 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
- Competing for Foreign Direct Investments: A Real Options Approach
CESifo Working Paper Series, CESifo View citations (3)
2002
- 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)
- 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
- Corporate Taxation, Multinational Enterprise and Economic Integration
CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (8)
- 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)
- 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)
- 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
- 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)
- 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)
- 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)
- 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)
- 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
- 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)
- 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
- 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)
- Industrial Agglomeration and Capital Taxation
Working Papers, Norwegian School of Economics and Business Administration- View citations (10)
- 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)
- 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
- Taxing Internationally Mobile Capital: The Efficiency-Equity Trade-off
Working Papers, Norwegian School of Economics and Business Administration-
1995
- 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)
- Personal Income Taxation and Welfare Appropriation in an Open Economy
Working Papers, Norwegian School of Economics and Business Administration- View citations (3)
- The Multinational Firm, Transfer Pricing and the Nature of Competition
CESifo Working Paper Series, CESifo View citations (2)
- The Multinational Firn Transfer Pricing and the Natural Competition
Working Papers, Norwegian School of Economics and Business Administration- View citations (2)
1994
- Capital Controls and Tax Competition
Working Papers, Norwegian School of Economics and Business Administration-
1991
- Investment Incentives and differences in National Tax Systems
Working Papers, Norwegian School of Economics and Business Administration-
- 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)
- Optimal Taxation, Capital Mobility and Tax Evasion
Working Papers, Norwegian School of Economics and Business Administration-
- Tax DeductionVersus Tax Credit: The Case of the Multinational Firm
Working Papers, Norwegian School of Economics and Business Administration-
1990
- Reforming state enterprises in socialist economies: guidelines for leasing them to entrepreneurs
Policy Research Working Paper Series, The World Bank
Journal Articles
2021
- Investor‐state dispute settlement and multinational firm behavior
Review of International Economics, 2021, 29, (4), 1013-1024 
See also Working Paper (2020)
- The tax-efficient use of debt in multinational corporations
Journal of Corporate Finance, 2021, 71, (C) 
See also Working Paper (2018)
2019
- 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
- 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
- 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)
- 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
- Multinationals and Income Shifting by Debt
International Journal of the Economics of Business, 2016, 23, (3), 263-286 View citations (9)
- Secrecy jurisdictions
International Tax and Public Finance, 2016, 23, (1), 168-189 View citations (9)
See also Working Paper (2015)
- 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
- 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
- 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
- Debt shifting and ownership structure
European Economic Review, 2012, 56, (4), 635-647 View citations (41)
See also Working Paper (2011)
2011
- Indirect taxation and tax incidence under nonlinear pricing
International Tax and Public Finance, 2011, 18, (5), 519-532 View citations (8)
- 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
- Company taxation and tax spillovers: Separate accounting versus formula apportionment
European Economic Review, 2010, 54, (1), 121-132 View citations (69)
- 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)
- Tax responses in platform industries
Oxford Economic Papers, 2010, 62, (4), 764-783 View citations (12)
See also Working Paper (2010)
2009
- 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)
- 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)
- 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)
- 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
- 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)
- 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)
- 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
- 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
- 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)
- 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
- 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
- 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)
- Symmetric Tax Competition under Formula Apportionment
Journal of Public Economic Theory, 2003, 5, (2), 439-446 View citations (33)
2002
- 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
- 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)
- 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
- Competing for capital in a 'lumpy' world
Journal of Public Economics, 2000, 78, (3), 253-274 View citations (132)
See also Working Paper (2000)
- 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
- 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)
- Fortress Building in Global Tax Competition
Journal of Urban Economics, 1999, 46, (1), 156-167 View citations (81)
See also Working Paper (1998)
- 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)
- Trade, Multinationals, and Transfer Pricing Regulations
Canadian Journal of Economics, 1999, 32, (3), 817-844 View citations (21)
See also Working Paper (1998)
- Transfer Pricing and Ownership Structure
Scandinavian Journal of Economics, 1999, 101, (4), 673-688 View citations (8)
See also Working Paper (1999)
1998
- Internationally mobile firms and tax policy1
Journal of International Economics, 1998, 45, (1), 97-113 View citations (33)
- 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
- Optimal Income Taxation and International Labour Mobility
Bulletin of Economic Research, 1997, 49, (4), 327-46 View citations (1)
See also Working Paper (1991)
- 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)
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