Publications

Publications

Publications from NoCeT - Norwegian Centre for Taxation.

Publications 2022

Publications 2022

Bjerksund, Petter Schjelderup, Guttorm	Investors utbyttebeslutning og formuesskatt Samfunnsøkonomen, 2022, 136(2), 27-34
Huizinga, Harry P. Todtenhaupt, Maximilian Voget, Johannes Wagner, Wolf	Taxation and the external wealth of nations: Evidence from bilateral portfolio holdings Journal of International Money and Finance, 2022, 122, 102548, Online 09.12.2021
Jacob, Martin Todtenhaupt, Maximilian	Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment Accounting Review, Online 07.07.2022
Lange, Thomas Melsom, Anne May	Påvirker oppholdstid i Norge etterlevelse hos utenlandske arbeidstakere? Samfunnsøkonomen, 2022, 136(1), 28-39
Lillestøl, Jostein	Sampling risk evaluations in tax audits: Some modelling issues Law, Probability and Risk, Online 12.11.2022
Olden, Andreas Møen, Jarle	The triple difference estimator Econometrics Journal, 2022, 25(3), 531-553, Online 09.03.2022
Traini, Simone Goldman, Nathan C. Lewellen, Christina M.	Aggressive Tax Planning and Labor Investments Journal of Accounting, Auditing & Finance, Online 05.04.2022

Publications 2021

Publications 2021

Aase, Knut K. Bjerksund, Petter	The Optimal Spending Rate versus the Expected Real Return of a Sovereign Wealth Fund Journal of Risk and Financial Management, Online 06.09.2021
Bjerksund, Petter Schjelderup, Guttorm	Investor asset valuation under a wealth tax and a capital income tax International Tax and Public Finance, Online 14.09.2021
Bjerksund, Petter Schjelderup, Guttorm	Er den norske aksjonærbeskatningen nøytral? Samfunnsøkonomen, 2021, 135(4), 43-52
Bjerksund, Petter Schjelderup, Guttorm	Aksjonærmodellen og fritaksmetoden: Et to-hodet troll? Samfunnsøkonomen, 2021, 135(4), 53-63
Bjerksund, Petter Schjelderup, Guttorm	Fritaksmetoden: Skattefrie inntekter i aksjeselskap Samfunnsøkonomen, 2021, 135(5), 52-56
Casi, Elisa Chen, Xiao Orlic, Mark Spengel, Christoph	One Directive, Several Transpositions: A Cross-Country Evaluation of the National Implementation of DAC6 World Tax Journal, 2021, 13(1), 63-81, Online 28.04.2021
Goldbach, Stefan Møen, Jarle Schindler, Dirk Schjelderup, Guttorm Wamser, Georg	The tax-efficient use of debt in multinational corporations Journal of Corporate Finance, 2021, 102119, Online 30.10.2021
Heinemann, Friedrich Janeba, Eckhard Todtenhaupt, Maximilian	Incumbency and expectations of fiscal rule compliance: Evidence from surveys of German policy makers European Journal of Political Economy, Online 11.08.2021
Juranek, Steffen Zoutman, Floris T.	The effect of non-pharmaceutical interventions on the demand for health care and on mortality: evidence from COVID-19 in Scandinavia Journal of Population Economics, 2021, 34, 1299-1320, Online 28.07.2021
Juranek, Steffen Paetzold, Jörg Winner, Hannes Zoutman, Floris T.	Labor market effects of COVID-19 in Sweden and its neighbors: Evidence from administrative data Kyklos, Online 05.10.2021
Knoll, Bodo Riedel, Nadine Schwab, Thomas Todtenhaupt, Maximilian Voget, Johannes	Cross-border effects of R&D tax incentives Research Policy, 2021, 50(9), 104326, Online 28.07.2021
Kvamsdal, Sturla F. Belik, Ivan Hopland, Arnt Ove Li, Yuanhao	A Machine Learning Analysis of the Recent Environmental and Resource Economics Literature Environmental and Resource Economics, Online 01.04.2021
Schjelderup, Guttorm Sævold, Kristine	I sentralbankens blindsoner Internasjonal Politikk, 2021, 79(3), 240-256, Online 09.08.2021
Schjelderup, Guttorm Stähler, Frank	Investor‐state dispute settlement and multinational firm behavior Review of International Economics, Online 08.02.2021
Schwab, Thomas Todtenhaupt, Maximilian	Thinking outside the box: The cross-border effect of tax cuts on R&D Journal of Public Economics, 2021, 204, 104536, Online 05.11.2021
Todtenhaupt, Maximilian Voget, Johannes	International taxation and productivity effects of M&As Journal of International Economics, 2021, 103438, Online 29.01.2021

Publications 2020

Publications 2020

Borge, Lars-Erik Hopland, Arnt Ove	Less fiscal oversight, more adjustment European Journal of Political Economy, 2020, 101893, Online 08.05.2020
D'Annunzio, Anna Mardan, Mohammed Russo, Antonio	Multi‐part tariffs and differentiated commodity taxation RAND Journal of Economics, Online 12.08.2020
Durmaz, Tunc Schroyen, Fred	Evaluating carbon capture and storage in a climate model with endogenous technical change Climate Change Economics, 2020, 11(1), 2050003, Online 19.12.2019
Edwards, Alexander Todtenhaupt, Maximilian	Capital gains taxation and funding for start-ups Journal of Financial Economics, Online 20.06.2020
Fjeldstad, Odd-Helge Kagome, Cecilia Mdee, Eprahim Sjursen, Ingrid Hoem Somville, Vincent	The Customer is King: Evidence on VAT Compliance in Tanzania World Development, 2020, 128, 104841, Online 02.01.2020
Gravelle, Hugh Schroyen, Fred	Optimal hospital payment rules under rationing by waiting Journal of Health Economics, 2020, 70, 102277, Online 10.01.2020
Hopland, Arnt Ove Kvamsdal, Sturla F.	Academics' preferences for office spaces Facilities, Online 28.08.2020
Hopland, Arnt Ove Ullmann, Robert	Pushing the Wrong Buttons: VAT Evasion by Misclassification of Meal Consumption Type European Accounting Review, Online 26.12.2019
Ivory, Radha Søreide, Tina	The International Endorsement of Corporate Settlements in Foreign Bribery Cases International and Comparative Law Quarterly, 2020, 69(4), 945-978, Online 17.09.2020
Mardan, Mohammed Stimmelmayr, Michael	Tax competition between developed, emerging, and developing countries – Same same but different? Journal of Development Economics, 2020, 102491, Online 24.04.2020
Rusina, Aija	Name and shame? Evidence from the European Union tax haven blacklist International Tax and Public Finance, Online 28.03.2020
Schjelderup, Guttorm	Skatt og digitale selskaper Praktisk økonomi & finans, 2020, 36(4), 366-378, Online 18.11.2020
Søreide, Tina Vagle, Kasper	Prosecutors’ discretionary authority in efficient law enforcement systems In Negotiated Settlements in Bribery Cases A Principled Approach, Edward Elgar Publishing, 2020, Chapter 7, 126-153
Todtenhaupt, Maximilian Voget, Johannes Feld, Lars P. Ruf, Martin Schreiber, Ulrich	Taxing away M&A: Capital gains taxation and acquisition activity European Economic Review, Online 23.06.2020

Publications 2019

Publications 2019

Agrawal, David R. Mardan, Mohammed	Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system Journal of Public Economics, 2019, 169, 128-143, Online 07.12.2018
Gavrilova-Zoutman, Evelina	A partner in crime: Assortative matching and bias in the crime market Journal of Economic Behavior and Organization, 2019, 159, 598-612, Online 02.12.2017
Gavrilova-Zoutman, Evelina Kamada, Takuma Zoutman, Floris T.	Is Legal Pot Crippling Mexican Drug Trafficking Organizations? The Effect of Medical Marijuana Laws on US Crime Economic Journal, 2019, 129(617), 375-407, Online 16.11.2017
Goldbach, Stefan Nagengast, Arne J. Steinmüller, Elias Wamser, Georg	The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets Journal of International Economics, 2019, 116, 58-73
Koethenbuerger, Marko Mardan, Mohammed Stimmelmayr, Michael	Proft shifting and investment effects: The implications of zero-taxable profits Journal of Public Economics, 2019, 173, 96-112, Online 23.03.2019
Liesegang, Caterina Runkel, Marco	Equalizing tax bases or tax revenues under tax competition? The role of formula apportionment Journal of Public Economic Theory, 2019, 21(1), 98-115, Online 08.08.2018
Lillestøl, Jostein	Sample statistics as convincing evidence: a tax fraud case Law, Probability and Risk, 2019, 18(2-3), 149-176, Online 20.09.2019
Møen, Jarle	Corporate returns to subsidised R&D projects: direct grants vs. tax credit financing International Journal of Technology Management, 2019, 79(1), 84-101, Online 22.10.2018
Møen, Jarle Schindler, Dirk Schjelderup, Guttorm Bakke, Julia Tropina	Corporate returns to subsidised R&D projects: direct grants vs. tax credit financing International Journal of Technology Management, 2019, 79(1), 84-101, Online 22.10.2018
Moene, Kalle Søreide, Tina	Combating Corruption: Investigative Journalists on the Frontlines In Making Transparency Possible: An Interdisciplinary Dialogue, Cappelen Damm Akademisk, 2019, Chapter 11, 109-135
Rui, Jon Petter Søreide, Tina	Governments' Enforcement of Corporate Bribery Laws: A Call for a Two-Track Regulatory Regime Tidsskrift for Rettsvitenskap, 2019, 132(2), 132-162, Online 13.06.2019
Søreide, Tina	Regulating Corruption in International Markets: Why Governments Introduce Laws they Fail to Enforce In The Oxford Handbook of Institutions of International Economic Governance and Market Regulation, Oxford University Press, 2019, Chapter 14
Steinmüller, Elias Thunecke, Georg U. Wamser, Georg	Corporate income taxes around the world: a survey on forward-looking tax measures and two applications International Tax and Public Finance, 2019, 26, 418–456, Online 03.08.2018

Publications 2018

Publications 2018

Anker-Sørensen, Linn Schjelderup, Guttorm	Internasjonal skatteplanlegging – er åpenhet en utopi? Nytt Norsk Tidsskrift, 2018, 35(2), 121-137
Bakke, Julia Tropina Hopland, Arnt Ove Møen, Jarle	Effekten av strengere internprisingsregler på overskuddsflytting i flernasjonale foretak Magma, 2018, 21(1), 62-70
Dobbins, Laura Eichfelder, Sebastian Hechtner, Frank Hundsdoerfer, Jochen	Intertemporal Income Shifting Around a Large Tax Cut: the Case of Depreciations Schmalenbach Business Review, 2018, 70(4), 313-340
Eichfelder, Sebastian Hechtner, Frank Hundsdoerfer, Jochen	Formula Apportionment: Factor Allocation and Tax Avoidance European Accounting Review, 2018, 27(4), 649-681
Haufler, Andreas Mardan, Mohammed Schindler, Dirk	Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules Journal of International Economics, 2018, 114, 25-43, Online 01.05.2018
Hopland, Arnt Ove Lisowsky, Petro Mardan, Mohammed Schindler, Dirk	Flexibility in Income Shifting under Losses The Accounting Review, 2018, 93(3), 163-183, Online 01.09.2017
Janeba, Eckhard Todtenhaupt, Maximilian	Fiscal competition and public debt Journal of Public Economics, 2018, 168, 47-61, Online 26.10.2018
Juranek, Steffen Schindler, Dirk Schjelderup, Guttorm	Transfer Pricing Regulation and Taxation of Royalty Payments Journal of Public Economic Theory, 2018, 20(1), 67-84, Online 21.06.2017
Liesegang, Caterina Runkel, Marco	Tax competition and fiscal equalization under corporate income taxation International Tax and Public Finance, 2018, 25(2), 311-324, Online 20.04.2017
Mardan, Mohammed Stimmelmayr, Michael	Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment? European Economic Review, 2018, 102, 188-210
Schroyen, Fred Aarbu, Karl Ove	Attitudes Towards Large Income Risk in Welfare States: An International Comparison Economica, 2018, 85(340), 846-872, Online 25.03.2018
Zoutman, Floris T. Gavrilova-Zoutman, Evelina Hopland, Arnt Ove	Estimating Both Supply and Demand Elasticities Using Variation in a Single Tax Rate Econometrica, 2018, 86(2), 763-771

Publications 2017

Publications 2017

Auriol, Emmanuelle Søreide, Tina	An economic analysis of debarment International Review of Law and Economics, 2017, 50, 36-49
Bosenberg, Simon Egger, Peter	R&D tax incentives and the emergence and trade of ideas Economic Policy, 2017, 32(89), 39–80, Online 25.01.2017
Bove, Vincenzo Gavrilova, Evelina	Police Officer on the Frontline or a Soldier? The Effect of Police Militarization on Crime American Economic Journal: Economic Policy, 2017, 9(3), 1-18
Brekke, Kurt R. Pires, Armando J. Garcia Schindler, Dirk Schjelderup, Guttorm	Capital taxation and imperfect competition: ACE vs. CBIT Journal of Public Economics, 2017, 147, 1-15
Egger, Peter Merlo, Valeria Wamser, Georg	Cross-country Services Versus Manufacturing Activity of Multinational Firms in Response to Services Versus Goods Policy The World Economy, 2017, 40(3), 490-498, Online 20.10.2015
Gresik, Thomas A. Schindler, Dirk Schjelderup, Guttorm	Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? Journal of Public Economics, 2017, 152, 68-78, Online 06.06.2017
Guajardo, Mario Hopland, Arnt Ove Jörnsten, Kurt	On cooperative game theory, taxation, and a boys’ night out with an unhappy ending Beta. Scandinavian Journal of Business Research, 2017, 31(2), 159-169
Hopland, Arnt Ove	Firm size and effective tax rates Beta. Scandinavian Journal of Business Research, 2017, 31(2), 116-137
Jacobs, Bas Jongen, Egbert L. W. Zoutman, Floris T.	Revealed social preferences of Dutch political parties Journal of Public Economics, 2017, 156, 81-100, Online 24.08.2017
Lillestøl, Jostein Sinding-Larsen, Richard	Creaming and the Likelihood of Discovering Additional Giant Petroleum Fields Mathematical Geosciences, 2017, 49(1), 67-83, Online 05.10.2016
Mardan, Mohammed	Why countries differ in thin capitalization rules: The role of financial development European Economic Review, 2017, 91, 1-14, Online 13.09.2016
Ubøe, Jan Andersson, Jonas Jörnsten, Kurt Lillestøl, Jostein Sandal, Leif K.	Statistical testing of bounded rationality with applications to the newsvendor model European Journal of Operational Research, 2017, 259(1), 251-261 (Online 17.10.2016)

Publications 2016

Publications 2016

Bjerksund, Petter Vamråk, Ingebjørg Stensland, Gunnar	The participation exemption: Tax-free synthetic interest in companies In Trends in Financial Market Innovations: The Role of Taxes, CORIT Academic Copenhagen, 2016, 89-103
Hopland, Arnt Ove	Long-run relationship between investment and maintenance in local governments Facilities, 2016, 34(11/12), 703-722
Hopland, Arnt Ove Kvamsdal, Sturla F.	Optimal maintenance scheduling for local public purpose buildings Property Management, 2016, 34(2), 120-135
Hopland, Arnt Ove Nyhus, Ole Henning	Gender differences in competitiveness: Evidence from educational admission reforms The B.E. Journal of Economic Analysis and Policy, 2016, 16(1), 409-436
Hopland, Arnt Ove Nyhus, Ole Henning	Learning environment and student effort International Journal of Educational Management, 2016, 30(2), 271-286
Jacobs, Bas Zoutman, Floris T.	Optimal redistribution and optimal monitoring of labor supply Journal of Public Economics, 2017, 135, 15-31, Online 20.01.2016
Lillestøl, Jostein	Risiko, sårbarhet og beredskap ved oljeutslipp In Investeringsprosjekter og miljøkonsekvenser: en antologi med bidrag fra 16 forskere, 2016, Chapter 10, 174-194
Sandmo, Agnar	Argumenter for progressiv beskatning: et historisk perspektiv Samfunnsøkonomen, 2016, 130(4), 49-60
Schindler, Dirk Schjelderup, Guttorm	Multinationals and Income Shifting by Debt International Journal of the Economics of Business, 2016, 23(3), 263-286
Schjelderup, Guttorm	Secrecy jurisdictions International Tax and Public Finance, 2016, 23(1), 168-189
Schjelderup, Guttorm	The tax sensitivity of debt in multinationals: A review International Journal of the Economics of Business, 2016, 23(1), 109-121
Schroyen, Fred Treich, Nicolas	The power of money: Wealth effects in contests Games and Economic Behavior, 2016, 100, 46-68, Online 21.09.2016

Publications 2015

Publications 2015

Almås, Ingvild Cappelen, Alexander W. Haaland, Ingar K. Tungodden, Bertil	Rettferdig ulikhet Magma – Tidsskrift for økonomi og ledelse, 2015, 18(6), 38-43
Brekke, Kurt Holmås, Tor Helge Straume, Odd Rune	Price regulation and parallel imports of pharmaceuticals Journal of Public Economics, 2015, 129, 92-105
Henningsen, Morten S. Hægeland, Torbjørn Møen, Jarle	Estimating the Additionality of R&D Subsidies Using Project Evaluation Data Journal of Technology Transfer, 2015, 40(2), 227-251
Hopland, Arnt Ove	Can Game Theory Explain Poor Maintenance of Regional Government Facilities? Facilities, 2015, 33(3/4), 195-205
Hopland, Arnt Ove Nyhus, Ole Henning	Does student satisfaction with school facilities affect exam results? An empirical investigation Facilities, 2015, 33(13/14), 760-774
Kind, Hans Jarle Møen, Jarle	Effects of Taxes and Subsidies on Media Services In R. G. Picard and S. S. Wildman (eds.), Handbook on the Economics of the Media, Edward Elgar Publishing, 2015, Ch. 16, 350-382
Ruf, Martin Schindler, Dirk	Debt shifting and thin-capitalization rules – German experience and alternative approaches Nordic Tax Journal, 2015(1), 17-33
Sandmo, Agnar	The early history of environmental economics Review of Environmental Economics and Policy, 2015, 9(1), 43-63
Sandmo, Agnar	The principal problem in the political economy: income distribution in the history of economic thought In: Atkinson and Bourguignon (eds.) Handbook of Income Distribution, North-Holland, 2015, 2A, 3-65
Schindler, Dirk Yang, Hongyan	Catalysts for Social Insurance: Education Subsidies vs. Physical Capital Taxation International Tax and Public Finance, 2015, 22(2), 274-310
Schjelderup, Guttorm	Taxing mobile capital and profits: The Nordic Welfare States Nordic Economic Policy Review, 2015, 2, 91-114

Publications 2014

Publications 2014

Birkeland, Sigbjørn Cappelen, Alexander W. Sørensen, Erik Ø. Tungodden, Bertil	An experimental study of prosocial motivation among criminals Experimental Economics, 2014, 17(4), 501-511
Bove, Vincenzo Gavrilova, Evelina	Income and Livelihoods in the War in Afghanistan World Development, 2014, 60, 113-131
Cappelen, Alexander W. Hagen, Rune Jansen Sørensen, Erik Ø. Tungodden, Bertil	Do Non-enforceable Contracts Matter? Evidence from an International Lab Experiment Review of Income and Wealth, 2014, 60(1), 100-113
Hopland, Arnt Ove	How Related Are Technical and Subjective Measures of Building Conditions? The Case of Norwegian Public Schools Facilities, 2014, 32(5/6), 295-306
Hopland, Arnt Ove	One Size Fits All? Facility Management in Norwegian Local Governments Nordic Journal of Surveying and Real Estate Research, 2014, 10(1), 7-22
Hopland, Arnt Ove	Voter Information and Electoral Outcomes: The Norwegian List of Shame Public Choice, 2014, 161(1), 233-255
Olivella, Pau Schroyen, Fred	Multidimensional Screening in a Monopolistic Insurance Market The Geneva Risk and Insurance Review, 2014, 39, 90-130, Online 29.04.2014

Publications 2013

Publications 2013

Andersson, Jonas Lillestøl, Jostein Schjelderup, Guttorm Støve, Bård	Hva vet vi om dem som skjuler inntekt og formue i skatteparadis? Magma - Tidsskrift for økonomi og ledelse, 2013, 16(1), 29-35
Barth, Erling W. Cappelen, Alexander W. Ognedal, Tone	Fair Tax Evasion Nordic Journal of Political Economy, 2013, 38, 1-16
Cappelen, Alexander W. Nielsen, Ulrik H. Sørensen, Erik Ø. Tungodden, Bertil Tyran, Jean-Robert	Give and take in dictator games Economic Letters, 2013, 118(2), 280-283
Cappelen, Alexander W. Sørensen, Erik Ø. Tungodden, Bertil	When Do We Lie? Journal of Economic Behavior and Organization, 2013, 93, 258-26
Hopland, Arnt Ove	Do School Building Conditions Matter in a Rich Country? A Look to Norway Online Educational Research Journal, 2013, 4(10), 1-18
Hopland, Arnt Ove	Central Government Control and Fiscal Adjustment: Norwegian Evidence Economics of Governance, 2013, 14(2), 185-203
Hopland, Arnt Ove	School Facilities and Student Achievement in Industrial Countries: Evidence from the TIMSS International Education Studies, 2013, 6(3), 162-171
Kind, Hans Jarle Møen, Jarle	Bør den indirekte pressestøtten gis som momsfritak eller skattefradrag? Norsk Medietidsskrift, 2013, 20(1), 29-50
Kind, Hans Jarle Schjelderup, Guttorm Stähler, Frank	Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy Economica, 2013, 80(317), 131-148
Schjelderup, Guttorm	Form og substans: Flernasjonale selskaper og skatteplanlegging Samfunnsøkonomen, 2013, 127(1), 26-31
Schjelderup, Guttorm Jacobsen, Michael Riis	Nye utfordringer i bedriftsbeskatningen Samfunnsøkonomen, 2013, 127(5), 32-41
Schroyen, Fred	Attitudes towards income risk in the presence of quantity constraints The Geneva Risk and Insurance Review, 2013, 38, 183-209, Online 25.11.2013

Publications 2012

Publications 2012

Bakke, Julia Tropina Møen, Jarle	Overskuddflytting inn eller ut av Norge? In: Skjult – et hefte om skatteparadis, kapitalflukt og hemmelighold, published by Changemaker and Tax Justice Network – Norway, 2012, 58-61
Bjerksund, Petter Dobrovolskis, Ingebjørg Vamråk Stensland, Gunnar	En kommentar til "Nøytral skattelegging av finansielle instrument?" Praktisk økonomi & finans, 2012, 28(1), 95-96
Caruso, Raul Gavrilova, Evelina	Youth Unemployment, Terrorism and Political Violence, Evidence from the Israeli/Palestinian Conflict Peace Economics, Peace Science and Public Policy, 2012, 18(2), 1-37
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, 2012, 25(3), 133-146
Henningsen, Morten Hægeland, Torbjørn Møen, Jarle	Gir selektive forskningssubsidier økt forskningsinnsats i næringslivet? Samfunnsøkonomen, 2012, 126(9), 48-56
Jacobs, Bas Schindler, Dirk	On the Desirability of Taxing Capital Income in Optimal Social Insurance Journal of Public Economics, 2012, 96(9-10), 853-868
Klette, Tor Jakob Møen, Jarle	R&D Investment Responses to R&D Subsidies: A Theoretical Analysis and a Microeconometric Study World Review of Science, Technology and Sustainable Development, 2012, 9(2/3/4), 169-203
Møen, Jarle Rybalka, Marina	Bør FoU-støtte rettes mot små eller store foretak? Magma - Tidsskrift for økonomi og ledelse, 2012, 15(7), 84-95
Sandmo, Agnar	An Evasive Topic: Theorizing About the Hidden Economy International Tax and Public Finance, 2012, 19(1), 5-24
Schindler, Dirk Schjelderup, Guttorm	Debt Shifting and Ownership Structure European Economic Review, 2012, 56(4), 635-647
Hopland, Arnt Ove	School Facilities and Student Achievement in Industrial Countries: Evidence from the TIMSS International Education Studies, 2013, 6(3), 162-171
Kind, Hans Jarle Møen, Jarle	Bør den indirekte pressestøtten gis som momsfritak eller skattefradrag? Norsk Medietidsskrift, 2013, 20(1), 29-50
Kind, Hans Jarle Schjelderup, Guttorm Stähler, Frank	Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy Economica, 2013, 80(317), 131-148
Schjelderup, Guttorm	Form og substans: Flernasjonale selskaper og skatteplanlegging Samfunnsøkonomen, 2013, 127(1), 26-31
Schjelderup, Guttorm Jacobsen, Michael Riis	Nye utfordringer i bedriftsbeskatningen Samfunnsøkonomen, 2013, 127(5), 32-41