The fee should be scrapped
Petter Bjerksund and Guttorm Schjelderup: The high-price tax will give us less clean power in both the short and long term. It is a textbook example of how a tax should not be launched.
Professor Guttorm Schjelderup
- Guttorm.Schjelderup@nhh.no
- Telephone
- +47 55 95 92 38
- Department
- Business and Management Science
- Centre
- NoCeT
- Office
- C627
- Expertise
- Personal Economics Tax and Public Economics
BIOGraphy
Guttorm Schjelderup is a Professor of both Economics and Business Economics at the Norwegian School of Economics. Schjelderup received his PhD at NHH in 1991. He has been a visiting fellow at Cambridge University and the University of Colorado at Boulder.
Schjelderup is a Research Fellow at CESIFO and the Oxford Center of Business Taxation, and he is the Head of the Norwegian Center for Taxation (NoCeT). He has been heading several governments appointed committees advising on policy.
His research interests include business taxation, multinational firm behavior, profit shifting, tax havens as well as policy evaluation. He has published in leading academic journals such as the The Economic Journal, Journal of International Economics, International Economic Review and Journal of Public Economics.
Selected publications
| Author(s) | Title | Publisher |
|---|---|---|
| Goldbach, Stefan; Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; Wamser, Georg | The tax-efficient use of debt in multinational corporations | Journal of Corporate Finance Volume 71; 2021 |
| Brekke, Kurt Richard; Pires, Armando; Schindler, Dirk; Schjelderup, Guttorm | Capital taxation and imperfect competition: ACE vs. CBIT | Journal of Public Economics Volume 147; page 1 - 15; 2017 |
| Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm | Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? | Journal of Public Economics Volume 152; page 68 - 78; 2017 |
| Kind, Hans Jarle; Schjelderup, Guttorm; Stähler, Frank | Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy | Economica Volume 80 (317); page 131 - 148; 2013 |
| Foros, Øystein; Kind, Hans Jarle; Schjelderup, Guttorm | Ad Pricing by Multi-Channel Platforms: How to Make Viewers and Advertisers Prefer the Same Channel? | Journal of Media Economics Volume 25 (3); page 133 - 146; 2012 |
| Schindler, Dirk Steffen; Schjelderup, Guttorm | Debt shifting and ownership structure | European Economic Review Volume 56 (4); page 635 - 647; 2012 |
| Runkel, Marco; Schjelderup, Guttorm | The Choice of Apportionment Factors under Formula Apportionment | International Economic Review Volume 52 (3); page 913 - 934; 2011 |
| Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm | Company taxation and tax spillovers: Separate accounting versus formula apportionment | European Economic Review Volume 54 (1); page 121 - 132; 2010 |
| Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm | Economic integration and the relationship between profit and wage taxes | Public Choice Volume 138 (3-4); page 423 - 446; 2009 |
| Janeba, Eckhard; Schjelderup, Guttorm | The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions | Economic Journal Volume 119 (539); page 1143 - 1161; 2009 |
| Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, Guttorm | Efficiency enhancing taxation in two-sided markets | Journal of Public Economics Volume 92 (5-6); page 1531 - 1539; 2008 |
| Kind, Hans Jarle; Midelfart, Karen Helene; Schjelderup, Guttorm | Corporate tax systems, multinational enterprises, and economic integration | Journal of International Economics Volume 65 (2); page 507 - 521; 2005 |
| Haufler, Andreas; Schjelderup, Guttorm | Tacit collusion and international commodity taxation | Journal of Public Economics Volume 88 (03.apr); page 577 - 600; 2004 |
| Kind, Hans Jarle; Knarvik, Karen Helene Midelfart; Schjelderup, Guttorm | Competing for capital in a "lumpy" world | Journal of Public Economics Volume 78 (3); page 253 - 274; 2000 |
| Schjelderup, Guttorm; Haufler, Andreas | Corporate tax systems and cross country profit shifting | Oxford Economic Papers Volume 52; page 306 - 325; 2000 |
| Schjelderup, Guttorm; Konrad, Kai A. | Fortress building in global tax competition | Journal of Urban Economics Volume 46 (1); page 156 - 167; 1999 |
| Schjelderup, Guttorm; Weichenrieder, Alfons J. | Trade, Multinationals, and Transfer Pricing Regulations | Canadian Journal of Economics Volume 32 (3); page 817 - 834; 1999 |
| Gabrielsen, Tommy Staahl; Schjelderup, Guttorm | Transfer Pricing and Ownership Structure | The Scandinavian Journal of Economics Volume 101 (4); page 673 - 688; 1999 |
| Osmundsen, Petter; Hagen, Kåre P.; Schjelderup, Guttorm | Internationally mobile firms and tax policy | Journal of International Economics Volume 45 (1); page 97 - 113; 1998 |
| Schjelderup, Guttorm | Optimal Taxation, Capital Mobility and Tax Evasion | The Scandinavian Journal of Economics Volume 95 (3); page 377 - 386; 1993 |
Discussion Papers
Department of Business and Management Science, NHH
author pages
Research areas at the department
Main: Business Taxation
Secondary: Managerial Economics and Business Strategy
- Personal Finance
- Tax
Dissemination
Now it seems that the fox has gotten into the hen house
Petter Bjerksund and Guttorm Schjelderup: The fixed price scheme has now got a loophole which makes it most profitable for the power producers to offer fixed price agreements to the customers who need it the least.
Now it is hydropower's turn to receive a tax package
Petter Bjerksund and Guttorm Schjelderup: The power producers' description of reality and arguments characterize the government's proposal for changes in power taxation. The proposal may have unintended effects that weaken competition and the power market itself.
Investor's dividend decision and the wealth tax
By Petter Bjerksund and Guttorm Schjelderup has been published in Samfunnsøkonomen.
NHH and PwC join forces to develop a new evaluation concept for the course FIE441 Taxes and Business Strategy
The overall focus of the master course FIE441 Taxes and Business Strategy is to provide students with a basic understanding of the international tax environment and how it affects corporate behavior.
Top publication by Møen and Schjelderup
The article "The tax-efficient use of debt in multinational corporations" has been published in Journal of Corporate Finance.
Investor asset valuation under a wealth tax and a capital income tax
By Petter Bjerksund and Guttorm Schjelderup is published in International Tax and Public Finance.
Is the Norwegian shareholder taxation neutral?
By Petter Bjerksund and Guttorm Schjelderup has been published in Samfunnsøkonomen.
The participation exemption and the shareholder model: two trolls?
By Petter Bjerksund and Guttorm Schjelderup has been published in Samfunnsøkonomen.
Tax exempt income from capital gains outside the EEA
By Petter Bjerksund and Guttorm Schjelderup is forthcoming in Samfunnsøkonomen.
What does wealth tax really mean to jobs?
Petter Bjerksund and Guttorm Schjelderup: Research does not support the statement that wealth tax makes Norwegian investors less willing to own firms.
Tax planning in the central bank's blind spot
Guttorm Schjelderup and Kristine Sævold: Nicolai Tangen's way to organize his fortune and business may be read as a classic, aggressive, tax planning structure. It is stirring that The central bank of Norway does not see that this is a possible perspective.