Diderik Lund
Citations
Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.Working papers
- Lund, Diderik, 2018.
"Increasing resource rent taxation when the corporate income tax is reduced?,"
Memorandum
3/2018, Oslo University, Department of Economics.
Cited by:
- Graham A. Davis, 2020. "Large-sample evidence of income inequality in resource-rich nations," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 33(1), pages 193-216, July.
- A. Tidu, 2023. "Dissecting inequality: conceptual problems, trends and drivers," Working Paper CRENoS 202313, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia.
- Lund, Diderik, 2009.
"Rent Taxation for Nonrenewable Resources,"
Memorandum
01/2009, Oslo University, Department of Economics.
- Diderik Lund, 2009. "Rent Taxation for Nonrenewable Resources," Annual Review of Resource Economics, Annual Reviews, vol. 1(1), pages 287-307, September.
Cited by:
- Dobra, John & Dobra, Matt, 2013. "State mineral production taxes and mining law reform," Resources Policy, Elsevier, vol. 38(2), pages 162-168.
- Elena V. Ryabova & Natalia V. Feruleva & Olga A. Zamotaeva, 2022. "Assessing the Investment Attractiveness of Oil Field Development Projects under the Tax Maneuver: The Evidence from West Siberia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 86-101, June.
- Alexeev, Michael & Conrad, Robert F., 2017. "Income equivalence and a proposed resource rent charge," Energy Economics, Elsevier, vol. 66(C), pages 349-359.
- Söderholm, Patrik & Svahn, Nanna, 2015. "Mining, regional development and benefit-sharing in developed countries," Resources Policy, Elsevier, vol. 45(C), pages 78-91.
- Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2019.
"Rent sharing and progressivity of tax regimes in the mining sector: An analysis of 21 African gold-producing countries [Partage de la rente et progressivité des régimes fiscaux dans le secteur mini,"
Working Papers
halshs-02103047, HAL.
- Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2019. "Rent sharing and progressivity of tax regimes in the mining sector: An analysis of 21 African gold-producing countries [Partage de la rente et progressivité des régimes fiscaux dans le secteur mini," CERDI Working papers halshs-02103047, HAL.
- Malafeh, Sam & Sharp, Basil, 2015. "Role of royalties in sustainable geothermal energy development," Energy Policy, Elsevier, vol. 85(C), pages 235-242.
- Jaakkola, Niko & Spiro, Daniel & van Benthem, Arthur A., 2019.
"Finders, keepers?,"
Journal of Public Economics, Elsevier, vol. 169(C), pages 17-33.
- Niko Jaakkola & Daniel Spiro & Arthur A. van Benthem, 2016. "Finders, Keepers?," NBER Working Papers 22421, National Bureau of Economic Research, Inc.
- Niko Jaakkola & Daniel Spiro, 2016. "Finders, Keepers?," Working Papers id:11118, eSocialSciences.
- Niko Jaakkola & Daniel Spiro & Arthur A. van Benthem, 2017. "Finders, Keepers?," CESifo Working Paper Series 6435, CESifo.
- Niko Jaakkola & Daniel Spiro & Arthur A. van Benthem, 2016. "Finders, Keepers?," Working Papers 201702, Oslo Metropolitan University, Oslo Business School.
- I. A. Sokolov & S. G. Belev & O. V. Suchkova, 2021. "How to Ensure Fiscal Sustainability in Russia," Studies on Russian Economic Development, Springer, vol. 32(4), pages 383-390, July.
- Berg, Magnus & Bøhren, Øyvind & Vassnes, Erik, 2018. "Modeling the response to exogenous shocks: The capital uplift rate in petroleum taxation," Energy Economics, Elsevier, vol. 69(C), pages 442-455.
- Bertrand LAPORTE & Céline DE QUATREBARBES, 2015.
"What do we know about the mineral resource rent sharing in Africa?,"
Working Papers
P126, FERDI.
- Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
- Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146261, HAL.
- Céline DE QUATREBARBES & Bertrand LAPORTE, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers 201509, CERDI.
- Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146261, HAL.
- Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146279, HAL.
- Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146279, HAL.
- Frestad, Dennis, 2010. "Corporate hedging under a resource rent tax regime," Energy Economics, Elsevier, vol. 32(2), pages 458-468, March.
- Gunton, Cameron & Gunton, Thomas & Batson, Joshua & Markey, Sean & Dale, Daniel, 2021. "Designing fiscal regimes for impact benefit agreements," Resources Policy, Elsevier, vol. 72(C).
- Lindholt, Lars, 2021. "Effects of higher required rates of return on the tax take in an oil province," Energy Economics, Elsevier, vol. 98(C).
- Jean-François Wen, 2018. "Progressive Taxation of Extractive Resources as Second-Best Optimal Policy," IMF Working Papers 2018/130, International Monetary Fund.
- Bertrand Laporte & Céline de Quatrebarbes, 2015.
"What do we know about the sharing of mineral resource rent in Africa?,"
Post-Print
hal-02137558, HAL.
- Laporte, Bertrand & de Quatrebarbes, Céline, 2015. "What do we know about the sharing of mineral resource rent in Africa?," Resources Policy, Elsevier, vol. 46(P2), pages 239-249.
- Werner Hediger, 2018. "The Corporate Social Responsibility of Hydropower Companies in Alpine Regions—Theory and Policy Recommendations," Sustainability, MDPI, vol. 10(10), pages 1-20, October.
- Olleik, Majd & Auer, Hans & Nasr, Rawad, 2021. "A petroleum upstream production sharing contract with investments in renewable energy: The case of Lebanon," Energy Policy, Elsevier, vol. 154(C).
- Castillo, Emilio, 2021.
"The impacts of profit-based royalties on early-stage mineral exploration,"
Resources Policy, Elsevier, vol. 73(C).
- Emilio Castillo, 2020. "The Impacts of Profit-Based Royalties in Early-Stage Mineral Exploration," Working Papers 2020-05, Colorado School of Mines, Division of Economics and Business, revised Nov 2020.
- Lars Lindholt, 2019. "Effects of higher required rates of return on the tax take in an oil province," Discussion Papers 892, Statistics Norway, Research Department.
- Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
- Claudio Agostini & Pablo Correa & Carla Maldonado & Max Spiess, 2021. "Hoja en blanco: hacia una nueva institucionalidad y régimen tributario para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(161), pages 153-186.
- Smith, James L., 2014. "A parsimonious model of tax avoidance and distortions in petroleum exploration and development," Energy Economics, Elsevier, vol. 43(C), pages 140-157.
- Huhtala, Anni & Ropponen, Olli, 2020. "Resource and Environmental Policies for the Mining Industry: What Should Governments Do About the Increasing Social and Environmental Risks?," Working Papers 137, VATT Institute for Economic Research.
- Mr. James L. Smith, 2012.
"Issues in Extractive Resource Taxation: A Review of Research Methods and Models,"
IMF Working Papers
2012/287, International Monetary Fund.
- Smith, James L., 2013. "Issues in extractive resource taxation: A review of research methods and models," Resources Policy, Elsevier, vol. 38(3), pages 320-331.
- Lund, Diderik, 2018. "Increasing resource rent taxation when the corporate income tax is reduced?," Memorandum 3/2018, Oslo University, Department of Economics.
- Bobylev, Yuri & Rasenko, Olesya, 2017. "Comparative Analysis of Tax Regimes in the Oil Sector," Working Papers 041723, Russian Presidential Academy of National Economy and Public Administration.
- Lund, Diderik, 2006.
"Valuation, leverage and the cost of capital in the case of depreciable assets,"
Working Papers
03-2003, Copenhagen Business School, Department of Economics.
Cited by:
- Lund, Diderik, 2006. "Taxation and systematic risk under decreasing returns to scale," Working Papers 02-2003, Copenhagen Business School, Department of Economics.
- Diderik Lund, 2002. "Taxation, Uncertainty, and the Cost of Equity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 483-503, August.
- Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
- Lund, Diderik, 2005. "An analytical model of required returns to equity under taxation with imperfect loss offset," Memorandum 13/2005, Oslo University, Department of Economics.
- Lund, Diderik, 2006.
"Taxation and systematic risk under decreasing returns to scale,"
Working Papers
02-2003, Copenhagen Business School, Department of Economics.
Cited by:
- Lund, Diderik, 2006. "Valuation, leverage and the cost of capital in the case of depreciable assets," Working Papers 03-2003, Copenhagen Business School, Department of Economics.
- Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
- Lund, Diderik, 2005. "An analytical model of required returns to equity under taxation with imperfect loss offset," Memorandum 13/2005, Oslo University, Department of Economics.
- Lund, Diderik, 2005.
"An analytical model of required returns to equity under taxation with imperfect loss offset,"
Memorandum
13/2005, Oslo University, Department of Economics.
Cited by:
- Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
- Lund, Diderik & Nilssen, Tore, 2003.
"Cream Skimming, Dregs Skimming, and Pooling: On the Dynamics of Competitive Screening,"
Working Papers
01-2003, Copenhagen Business School, Department of Economics.
- Diderik Lund & Tore Nilssen, 2004. "Cream Skimming, Dregs Skimming, and Pooling: On the Dynamics of Competitive Screening," The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), vol. 29(1), pages 23-41, June.
- Diderik Lund & Tore Nilssen, 2004. "Cream Skimming, Dregs Skimming, and Pooling: On the Dynamics of Competitive Screening," The Geneva Papers on Risk and Insurance Theory, Springer;International Association for the Study of Insurance Economics (The Geneva Association), vol. 29(1), pages 23-41, June.
- Lund,D. & Nilssen,T., 2000. "Cream skimming, dregs skimming, and pooling : on the dynamics of competitive screening," Memorandum 39/2000, Oslo University, Department of Economics.
Cited by:
- Jobst, Andreas A., 2002. "The Pricing puzzle: The default term structure of collateralised loan obligations," CFS Working Paper Series 2002/14, Center for Financial Studies (CFS).
- Jobst, Andreas A., 2002.
"Loan securitisation: default term structure and asset pricing based on loss prioritisation,"
LSE Research Online Documents on Economics
24941, London School of Economics and Political Science, LSE Library.
- Andreas Jobst, 2002. "Loan Securitisation: Default Term Structure and Asset Pricing Based on Loss Prioritisation," FMG Discussion Papers dp422, Financial Markets Group.
- Diderik Lund, 2003.
"How to analyze the investment–uncertainty relationship in real option models?,"
EPRU Working Paper Series
03-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Lund, Diderik, 2005. "How to analyze the investment-uncertainty relationship in real option models?," Review of Financial Economics, Elsevier, vol. 14(3-4), pages 311-322.
- Diderik Lund, 2005. "How to analyze the investment–uncertainty relationship in real option models?," Review of Financial Economics, John Wiley & Sons, vol. 14(3-4), pages 311-322.
Cited by:
- Chronopoulos, Michail & Hagspiel, Verena & Fleten, Stein–Erik, 2015.
"Stepwise Investment and Capacity Sizing under Uncertainty,"
Discussion Papers
2015/10, Norwegian School of Economics, Department of Business and Management Science.
- Michail Chronopoulos & Verena Hagspiel & Stein-Erik Fleten, 2017. "Stepwise investment and capacity sizing under uncertainty," OR Spectrum: Quantitative Approaches in Management, Springer;Gesellschaft für Operations Research e.V., vol. 39(2), pages 447-472, March.
- Mark Funk, 2006. "Business cycles and research investment," Applied Economics, Taylor & Francis Journals, vol. 38(15), pages 1775-1782.
- Fouilloux, Jessica & Moraux, Franck & Viviani, Jean-Laurent, 2015.
"Investing in finite-life carbon emissions reduction program under risk and idiosyncratic uncertainty,"
Energy Policy, Elsevier, vol. 82(C), pages 310-320.
- Jessica Fouilloux & Franck Moraux & Jean-Laurent Viviani, 2015. "Investing in finite-life carbon emissions reduction program under risk and idiosyncratic uncertainty," Post-Print halshs-01101996, HAL.
- Kanniainen, Juho, 2007. "Rothschild-Stiglitz's definition of increasing risk and the relationship between volatility and risk premium," Review of Financial Economics, Elsevier, vol. 16(4), pages 363-374.
- Sebastian Maier, 2021. "Re-evaluating natural resource investments under uncertainty: An alternative to limited traditional approaches," Annals of Operations Research, Springer, vol. 299(1), pages 907-937, April.
- Tsekrekos, Andrianos E., 2010. "The effect of mean reversion on entry and exit decisions under uncertainty," Journal of Economic Dynamics and Control, Elsevier, vol. 34(4), pages 725-742, April.
- Burger, Martijn & Ianchovichina, Elena & Rijkers, Bob, 2015.
"Risky Business: Political Instability and Sectoral Greenfield Foreign Direct Investment in the Arab World,"
Conference papers
332623, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
- Martijn Burger & Elena Ianchovichina & Bob Rijkers, 2016. "Risky Business: Political Instability and Sectoral Greenfield Foreign Direct Investment in the Arab World," The World Bank Economic Review, World Bank, vol. 30(2), pages 306-331.
- Robin Boadway & Michael Keen, 2014. "Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources," CESifo Working Paper Series 4568, CESifo.
- Davis, Graham A. & Cairns, Robert D., 2012. "Good timing: The economics of optimal stopping," Journal of Economic Dynamics and Control, Elsevier, vol. 36(2), pages 255-265.
- Michail Chronopoulos, Derek Bunn, and Afzal Siddiqui, 2014. "Optionality and Policymaking in Re-Transforming the British Power Market," Economics of Energy & Environmental Policy, International Association for Energy Economics, vol. 0(Number 2).
- Lund, Diderik & Nymoen, Ragnar, 2013. "Comparative statics for real options on oil: What stylized facts to use?," Memorandum 14/2013, Oslo University, Department of Economics.
- Detert, Neal & Kotani, Koji, 2013.
"Real options approach to renewable energy investments in Mongolia,"
Energy Policy, Elsevier, vol. 56(C), pages 136-150.
- Neal Detert & Koji Kotani, 2012. "Real options approach to renewable energy investments in Mongolia," Working Papers EMS_2012_10, Research Institute, International University of Japan.
- Yuan, Mingqing, 2023. "Economic Policy Uncertainty and Corporate Investment Dynamics: Evidence from Listed Chinese Firms," MPRA Paper 119992, University Library of Munich, Germany.
- Elmar Lukas & Andreas Welling, 2012. "On the Investment-Uncertainty Relationship: A Game Theoretic Real Option Approach," FEMM Working Papers 120030, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- Wong, Kit Pong, 2007. "The effect of uncertainty on investment timing in a real options model," Journal of Economic Dynamics and Control, Elsevier, vol. 31(7), pages 2152-2167, July.
- Juho Kanniainen, 2007. "Rothschild–Stiglitz's definition of increasing risk and the relationship between volatility and risk premium," Review of Financial Economics, John Wiley & Sons, vol. 16(4), pages 363-374.
- Angelica Gianfreda & Alessandro Sbuelz, 2008. "Risk adjustment, investment policy, and valuation for an unlevered firm," Working Papers 49/2008, University of Verona, Department of Economics.
- Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
- Timo Willershausen & Sascha H. Mölls & Karl-Heinz Schild, 2007. "Unsicherheit und der Wert realer Optionen," Schmalenbach Journal of Business Research, Springer, vol. 59(3), pages 314-332, May.
- Huberts, Nick F.D. & Rossi Silveira, Rafael, 2023. "How economic depreciation shapes the relationship of uncertainty with investments’ size & timing," International Journal of Production Economics, Elsevier, vol. 260(C).
- Lukas, Elmar & Welling, Andreas, 2014. "On the investment–uncertainty relationship: A game theoretic real option approach," Finance Research Letters, Elsevier, vol. 11(1), pages 25-35.
- Lund, Diderik, 2005. "An analytical model of required returns to equity under taxation with imperfect loss offset," Memorandum 13/2005, Oslo University, Department of Economics.
- Fleten, Stein-Erik & Haugom, Erik & Ullrich, Carl J., 2017. "The real options to shutdown, startup, and abandon: U.S. electricity industry evidence," Energy Economics, Elsevier, vol. 63(C), pages 1-12.
- Berg, Tobias & Mölls, Sascha H. & Willershausen, Timo, 2009. "(Real-)options, uncertainty and comparative statics: Are Black and Scholes mistaken?," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 645, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
- Lund,D., 2001.
"Taxation, uncertainty, and the cost of equity for a multinational firm,"
Memorandum
13/2001, Oslo University, Department of Economics.
Cited by:
- Lund, Diderik, 2006. "Taxation and systematic risk under decreasing returns to scale," Working Papers 02-2003, Copenhagen Business School, Department of Economics.
- Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
- Lund, Diderik, 2005. "An analytical model of required returns to equity under taxation with imperfect loss offset," Memorandum 13/2005, Oslo University, Department of Economics.
- Lund,D., 2000.
"Imperfect loss offset and the after-tax expected rate of return to equity, with an application to rent taxation,"
Memorandum
21/2000, Oslo University, Department of Economics.
Cited by:
- Rainer Niemann, 2006. "Wirkungen der Abschnittsbesteuerung auf internationale Investitions- und Repatriierungsentscheidungen," Schmalenbach Journal of Business Research, Springer, vol. 58(7), pages 928-957, November.
- Niemann, Rainer, 2004. "Entscheidungswirkungen von Verlustverrechnungsbeschränkungen bei der Steuerplanung grenzüberschreitender Investitionen," Tübinger Diskussionsbeiträge 276, University of Tübingen, School of Business and Economics.
- Ralf Ewert & Rainer Niemann, 2011. "Haftungsbeschränkungen, Verlustverrechnungsbeschränkungen und die Bereitschaft zur Risikoübernahme," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 94-131, January.
- Niemann, Rainer, 2003. "Wie schädlich ist die Mindestbesteuerung? Steuerparadoxa in der Verlustrechnung," Tübinger Diskussionsbeiträge 259, University of Tübingen, School of Business and Economics.
- Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series 1219, CESifo.
- Ralf Ewert & Rainer Niemann, 2010. "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful," CESifo Working Paper Series 3301, CESifo.
- Rainer Niemann & Corinna Treisch, 2005. "Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria," CESifo Working Paper Series 1506, CESifo.
- Niemann, Rainer & Treisch, Corinna, 2005. "Grenzüberschreitende Investitionen nach der Steuerreform 2005: stärkt die Gruppenbesteuerung den Holdingstandort Österreich?," arqus Discussion Papers in Quantitative Tax Research 1, arqus - Arbeitskreis Quantitative Steuerlehre.
- Halvorsen, H.E. & Lund, D., 1998.
"Rent Taxation when Cost Tranfers are Possible, but Costly,"
Memorandum
20/1998, Oslo University, Department of Economics.
Cited by:
- Lund, Diderik, 2002. "Rent taxation when cost monitoring is imperfect," Resource and Energy Economics, Elsevier, vol. 24(3), pages 211-228, June.
- Lund, Diderik, 1994.
"Can a Small Nation Gain from Introducing a Carbon Tax Early?,"
CEPR Discussion Papers
1064, C.E.P.R. Discussion Papers.
- Lund, D., 1993. "Can a Small Nation Gain? From Introducing a Carbon Tac Early," Memorandum 1993_015, Oslo University, Department of Economics.
Cited by:
- Storrøsten, Halvor Briseid, 2015. "Prices vs. quantities with endogenous cost structure and optimal policy," Resource and Energy Economics, Elsevier, vol. 41(C), pages 143-163.
- Greaker, Mads & Rosendahl, Knut Einar, 2008. "Environmental policy with upstream pollution abatement technology firms," Journal of Environmental Economics and Management, Elsevier, vol. 56(3), pages 246-259, November.
- Lund, D., 1990.
"Petroleum Taxation under Uncertainty-Contingent Claims Analysis with an Application to Norway,"
Memorandum
1990_024, Oslo University, Department of Economics.
- Lund, Diderik, 1992. "Petroleum taxation under uncertainty: contingent claims analysis with an application to Norway," Energy Economics, Elsevier, vol. 14(1), pages 23-31, January.
Cited by:
- Lund,D., 2000. "Imperfect loss offset and the after-tax expected rate of return to equity, with an application to rent taxation," Memorandum 21/2000, Oslo University, Department of Economics.
- Luis H. R. Alvarez & Erkki Koskela, 2005. "Progressive Taxation and Irreversible Investment under Uncertainty," CESifo Working Paper Series 1377, CESifo.
- Jia-Yue Huang & Yun-Fei Cao & Hui-Ling Zhou & Hong Cao & Bao-Jun Tang & Nan Wang, 2018. "Optimal Investment Timing and Scale Choice of Overseas Oil Projects: A Real Option Approach," Energies, MDPI, vol. 11(11), pages 1-22, October.
- Lund, Diderik, 2009.
"Rent Taxation for Nonrenewable Resources,"
Memorandum
01/2009, Oslo University, Department of Economics.
- Diderik Lund, 2009. "Rent Taxation for Nonrenewable Resources," Annual Review of Resource Economics, Annual Reviews, vol. 1(1), pages 287-307, September.
- Rainer Niemann, 2006. "Wirkungen der Abschnittsbesteuerung auf internationale Investitions- und Repatriierungsentscheidungen," Schmalenbach Journal of Business Research, Springer, vol. 58(7), pages 928-957, November.
- Niemann, Rainer, 2004. "Entscheidungswirkungen von Verlustverrechnungsbeschränkungen bei der Steuerplanung grenzüberschreitender Investitionen," Tübinger Diskussionsbeiträge 276, University of Tübingen, School of Business and Economics.
- Guy Dabi Gab-Leyba & Bertrand Laporte, 2015.
"Oil Contracts, Progressive Taxation and Government Take in the Context of Uncertainty in Crude Oil Prices: The Case of Chad,"
Working Papers
halshs-01217417, HAL.
- Guy Dabi Gab-Leyba & Bertrand Laporte, 2015. "Oil Contracts, Progressive Taxation and Government Take in the Context of Uncertainty in Crude Oil Prices: The Case of Chad," CERDI Working papers halshs-01217417, HAL.
- Guy Dabi Gab-Leyba & Bertrand Laporte, 2016. "Oil contracts, progressive taxation, and government take in the context of uncertainty in crude oil prices: the case of chad," Post-Print halshs-01413352, HAL.
- Guy Dabi GAB-LEYBA & Bertrand LAPORTE, 2015. "Oil Contracts, Progressive Taxation and Government Take in the Context of Uncertainty in Crude Oil Prices: The Case of Chad," Working Papers 201525, CERDI.
- Mr. James L. Smith, 2012. "Modeling the Impact of Taxes on Petroleum Exploration and Development," IMF Working Papers 2012/278, International Monetary Fund.
- Furtado, Lucas S. & Gonçalves, Edson & Costa, Luciano A.R., 2019. "Risk and rewards dynamics: Measuring the attractiveness of the fiscal regime in the presence of exploratory risks," Energy Policy, Elsevier, vol. 132(C), pages 1274-1287.
- Berg, Magnus & Bøhren, Øyvind & Vassnes, Erik, 2018. "Modeling the response to exogenous shocks: The capital uplift rate in petroleum taxation," Energy Economics, Elsevier, vol. 69(C), pages 442-455.
- Blake, Andon J. & Roberts, Mark C., 2006. "Comparing petroleum fiscal regimes under oil price uncertainty," Resources Policy, Elsevier, vol. 31(2), pages 95-105, June.
- Bertrand LAPORTE & Céline DE QUATREBARBES, 2015.
"What do we know about the mineral resource rent sharing in Africa?,"
Working Papers
P126, FERDI.
- Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
- Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146261, HAL.
- Céline DE QUATREBARBES & Bertrand LAPORTE, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers 201509, CERDI.
- Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146261, HAL.
- Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146279, HAL.
- Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146279, HAL.
- Bertrand Laporte & Céline de Quatrebarbes, 2015.
"What do we know about the sharing of mineral resource rent in Africa?,"
Post-Print
hal-02137558, HAL.
- Laporte, Bertrand & de Quatrebarbes, Céline, 2015. "What do we know about the sharing of mineral resource rent in Africa?," Resources Policy, Elsevier, vol. 46(P2), pages 239-249.
- Lim, Terence & Lo, Andrew W. & Merton, Robert C. & Scholes, Myron S., 2006. "The Derivatives Sourcebook," Foundations and Trends(R) in Finance, now publishers, vol. 1(5–6), pages 365-572, April.
- Niemann, Rainer, 2003. "Wie schädlich ist die Mindestbesteuerung? Steuerparadoxa in der Verlustrechnung," Tübinger Diskussionsbeiträge 259, University of Tübingen, School of Business and Economics.
- Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series 1219, CESifo.
- Diderik Lund, 2002. "Taxation, Uncertainty, and the Cost of Equity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 483-503, August.
- Osmundsen, Petter, 2009. "Chasing reserves - Incentives and ownership," UiS Working Papers in Economics and Finance 2009/6, University of Stavanger.
- Emhjellen, Magne & Osmundsen, Petter, 2009. "Separate Cash Flow Evaluations - Applications to Investment Decisions and Tax Design," UiS Working Papers in Economics and Finance 2009/16, University of Stavanger.
- Smith, James L., 2014. "A parsimonious model of tax avoidance and distortions in petroleum exploration and development," Energy Economics, Elsevier, vol. 43(C), pages 140-157.
- Eichhorn Colombo, Konrad W., 2023. "Financial resilience analysis of floating production, storage and offloading plant operated in Norwegian Arctic region: Case study using inter-/transdisciplinary system dynamics modeling and simulatio," Energy, Elsevier, vol. 268(C).
- Mr. James L. Smith, 2012.
"Issues in Extractive Resource Taxation: A Review of Research Methods and Models,"
IMF Working Papers
2012/287, International Monetary Fund.
- Smith, James L., 2013. "Issues in extractive resource taxation: A review of research methods and models," Resources Policy, Elsevier, vol. 38(3), pages 320-331.
- Epaulard, Anne & Pommeret, Aude, 2003. "Optimally eating a stochastic cake: a recursive utility approach," Resource and Energy Economics, Elsevier, vol. 25(2), pages 129-139, May.
- Bobylev, Yuri & Rasenko, Olesya, 2017. "Comparative Analysis of Tax Regimes in the Oil Sector," Working Papers 041723, Russian Presidential Academy of National Economy and Public Administration.
- Lund, D., 1988.
"Social Discount Rates Under Uncertainty- A Reexamination And Extension Of Sandmo'S "Farm" Model,"
Memorandum
1988_010, Oslo University, Department of Economics.
Cited by:
- Dixit, Avinash & Williamson, Amy, 1989. "Risk - adjusted rates of return for project appraisal," Policy Research Working Paper Series 290, The World Bank.
Articles
- Diderik Lund & Ragnar Nymoen, 2018.
"Comparative statics for real options on oil: What stylized facts?,"
The Engineering Economist, Taylor & Francis Journals, vol. 63(1), pages 54-65, January.
Cited by:
- Ewald, Christian Oliver & Taub, Bart, 2022. "Real options, risk aversion and markets: A corporate finance perspective," Journal of Corporate Finance, Elsevier, vol. 72(C).
- Nicola Comincioli & Verena Hagspiel & Peter M. Kort & Francesco Menoncin & Raffaele Miniaci & Sergio Vergalli, 2020.
"Mothballing in a Duopoly: Evidence from a (Shale) Oil Market,"
Working Papers
2020.18, Fondazione Eni Enrico Mattei.
- Comincioli, Nicola & Hagspiel, Verena & Kort, Peter M. & Menoncin, Francesco & Miniaci, Raffaele & Vergalli, Sergio, 2020. "Mothballing in a Duopoly: Evidence from a (Shale) Oil Market," 2030 Agenda 307984, Fondazione Eni Enrico Mattei (FEEM).
- Comincioli, Nicola & Hagspiel, Verena & Kort, Peter M. & Menoncin, Francesco & Miniaci, Raffaele & Vergalli, Sergio, 2021. "Mothballing in a Duopoly: Evidence from a (Shale) Oil Market," Energy Economics, Elsevier, vol. 104(C).
- Nadarajah, Selvaprabu & Secomandi, Nicola, 2023. "A review of the operations literature on real options in energy," European Journal of Operational Research, Elsevier, vol. 309(2), pages 469-487.
- Graham A. Davis and Diderik Lund, 2018.
"Taxation and Investment Decisions in Petroleum,"
The Energy Journal, International Association for Energy Economics, vol. 0(Number 6).
- Graham A. Davis & Diderik Lund, 2018. "Taxation and Investment Decisions in Petroleum," The Energy Journal, , vol. 39(6), pages 189-208, November.
Cited by:
- Mason, Charles F. & Wilmot, Neil A., 2020. "Jumps in the convenience yield of crude oil," Resource and Energy Economics, Elsevier, vol. 60(C).
- Babak Jafarizadeh & Reidar B. Bratvold, 2019. "Exploration economics: taking opportunities and the risk of double-counting risk," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 32(3), pages 323-335, November.
- Diderik Lund, 2014.
"How Taxes on Firms Reduce the Risk of After-Tax Cash Flows,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(4), pages 567-598, December.
Cited by:
- Shafik Hebous & Alexander Klemm, 2018.
"A Destination-Based Allowance for Corporate Equity,"
CESifo Working Paper Series
7363, CESifo.
- Mr. Shafik Hebous & Mr. Alexander D Klemm, 2018. "A Destination-Based Allowance for Corporate Equity," IMF Working Papers 2018/239, International Monetary Fund.
- Shafik Hebous & Alexander Klemm, 2020. "A destination-based allowance for corporate equity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 753-777, June.
- Hebous, Shafik & Ruf, Martin, 2018.
"Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment,"
Working Paper Series
20305, Victoria University of Wellington, Chair in Public Finance.
- Hebous, Shafik & Ruf, Martin, 2017. "Evaluating the effects of ACE systems on multinational debt financing and investment," Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
- Shafik Hebous & Martin Ruf, 2015. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," CESifo Working Paper Series 5360, CESifo.
- Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
- Berg, Magnus & Bøhren, Øyvind & Vassnes, Erik, 2018. "Modeling the response to exogenous shocks: The capital uplift rate in petroleum taxation," Energy Economics, Elsevier, vol. 69(C), pages 442-455.
- Babak Jafarizadeh & Reidar B. Bratvold, 2019. "Exploration economics: taking opportunities and the risk of double-counting risk," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 32(3), pages 323-335, November.
- Lund, Diderik, 2018. "Increasing resource rent taxation when the corporate income tax is reduced?," Memorandum 3/2018, Oslo University, Department of Economics.
- Shafik Hebous & Alexander Klemm, 2018.
"A Destination-Based Allowance for Corporate Equity,"
CESifo Working Paper Series
7363, CESifo.
- Diderik Lund, 2011.
"Neutrality of the Resource Super Profits Tax,"
Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 44(3), pages 233-238, September.
Cited by:
- Amos James Ibrahim-Shwilima & Hideki Konishi, 2014. "The Impact of Tax Concessions on Extraction of Non-renewable Resources:An Application to Gold Mining in Tanzania," Working Papers 1403, Waseda University, Faculty of Political Science and Economics.
- Yanhui Yin & Bowen Yang, 2023. "Environmental Protection or Development? Multiple Policy Effects Evaluation of the Resource Tax Collection Reform for Iron Ore Enterprises in China," IJERPH, MDPI, vol. 20(5), pages 1-15, February.
- Abdul Manaf, Nor Aziah & Mas'ud, Abdulsalam & Ishak, Zuaini & Saad, Natrah & Russell, Alex, 2016. "Towards establishing a scale for assessing the attractiveness of petroleum fiscal regimes – Evidence from Malaysia," Energy Policy, Elsevier, vol. 88(C), pages 253-261.
- Mr. James L. Smith, 2012.
"Issues in Extractive Resource Taxation: A Review of Research Methods and Models,"
IMF Working Papers
2012/287, International Monetary Fund.
- Smith, James L., 2013. "Issues in extractive resource taxation: A review of research methods and models," Resources Policy, Elsevier, vol. 38(3), pages 320-331.
- Diderik Lund, 2009.
"Rent Taxation for Nonrenewable Resources,"
Annual Review of Resource Economics, Annual Reviews, vol. 1(1), pages 287-307, September.
See citations under working paper version above.
- Lund, Diderik, 2009. "Rent Taxation for Nonrenewable Resources," Memorandum 01/2009, Oslo University, Department of Economics.
- Lund, Diderik, 2005.
"How to analyze the investment-uncertainty relationship in real option models?,"
Review of Financial Economics, Elsevier, vol. 14(3-4), pages 311-322.
- Diderik Lund, 2005. "How to analyze the investment–uncertainty relationship in real option models?," Review of Financial Economics, John Wiley & Sons, vol. 14(3-4), pages 311-322.
See citations under working paper version above.- Diderik Lund, 2003. "How to analyze the investment–uncertainty relationship in real option models?," EPRU Working Paper Series 03-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Diderik Lund & Tore Nilssen, 2004.
"Cream Skimming, Dregs Skimming, and Pooling: On the Dynamics of Competitive Screening,"
The Geneva Papers on Risk and Insurance Theory, Springer;International Association for the Study of Insurance Economics (The Geneva Association), vol. 29(1), pages 23-41, June.
- Diderik Lund & Tore Nilssen, 2004. "Cream Skimming, Dregs Skimming, and Pooling: On the Dynamics of Competitive Screening," The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), vol. 29(1), pages 23-41, June.
See citations under working paper version above.- Lund,D. & Nilssen,T., 2000. "Cream skimming, dregs skimming, and pooling : on the dynamics of competitive screening," Memorandum 39/2000, Oslo University, Department of Economics.
- Lund, Diderik & Nilssen, Tore, 2003. "Cream Skimming, Dregs Skimming, and Pooling: On the Dynamics of Competitive Screening," Working Papers 01-2003, Copenhagen Business School, Department of Economics.
- Lund, Diderik, 2002.
"Rent taxation when cost monitoring is imperfect,"
Resource and Energy Economics, Elsevier, vol. 24(3), pages 211-228, June.
Cited by:
- Dobra, John & Dobra, Matt, 2013. "State mineral production taxes and mining law reform," Resources Policy, Elsevier, vol. 38(2), pages 162-168.
- Lund, Diderik, 2009.
"Rent Taxation for Nonrenewable Resources,"
Memorandum
01/2009, Oslo University, Department of Economics.
- Diderik Lund, 2009. "Rent Taxation for Nonrenewable Resources," Annual Review of Resource Economics, Annual Reviews, vol. 1(1), pages 287-307, September.
- Lars Lindholt, 2008. "Maximizing the discounted tax revenue in a mature oil province," Discussion Papers 544, Statistics Norway, Research Department.
- Beer, Sebastian & Loeprick, Jan, 2017. "Taxing income in the oil and gas sector — Challenges of international and domestic profit shifting," Energy Economics, Elsevier, vol. 61(C), pages 186-198.
- Cornelia Luchsinger & Adrian Müller, 2003. "Incentive Compatible Extraction of Natural Resource Rent," CEPE Working paper series 03-21, CEPE Center for Energy Policy and Economics, ETH Zurich.
- Тоkarev А.N., 2016. "Analysis of the impact of institutional environment on the policy of oil companies in the sphere of subsoil use," World of economics and management / Vestnik NSU. Series: Social and Economics Sciences, Socionet, vol. 16(2), pages 132-144.
- Orlov, Anton, 2015. "An assessment of proposed energy resource tax reform in Russia: A static general equilibrium analysis," Energy Economics, Elsevier, vol. 50(C), pages 251-263.
- Claudio Agostini & Pablo Correa & Carla Maldonado & Max Spiess, 2021. "Hoja en blanco: hacia una nueva institucionalidad y régimen tributario para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(161), pages 153-186.
- Fjaertoft, Daniel & Lunden, Lars Petter, 2015. "Russian petroleum tax policy – Continuous maneuvering in rocky waters," Energy Policy, Elsevier, vol. 87(C), pages 553-561.
- Lund, Diderik, 2018. "Increasing resource rent taxation when the corporate income tax is reduced?," Memorandum 3/2018, Oslo University, Department of Economics.
- Bobylev, Yuri & Rasenko, Olesya, 2017. "Comparative Analysis of Tax Regimes in the Oil Sector," Working Papers 041723, Russian Presidential Academy of National Economy and Public Administration.
- Diderik Lund, 2002.
"Taxation, Uncertainty, and the Cost of Equity,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 483-503, August.
Cited by:
- Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," CESifo Working Paper Series 1036, CESifo.
- Lund, Diderik, 2006. "Valuation, leverage and the cost of capital in the case of depreciable assets," Working Papers 03-2003, Copenhagen Business School, Department of Economics.
- Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
- Peter Sørensen, 2005. "Neutral Taxation of Shareholder Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 777-801, November.
- Devereux, Michael, 2003.
"Taxing Risky Investment,"
CEPR Discussion Papers
4053, C.E.P.R. Discussion Papers.
- Michael P. Devereux, 2009. "Taxing Risky Investment," Working Papers 0919, Oxford University Centre for Business Taxation.
- Berg, Magnus & Bøhren, Øyvind & Vassnes, Erik, 2018. "Modeling the response to exogenous shocks: The capital uplift rate in petroleum taxation," Energy Economics, Elsevier, vol. 69(C), pages 442-455.
- Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series 03-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Lund, Diderik, 2006. "Taxation and systematic risk under decreasing returns to scale," Working Papers 02-2003, Copenhagen Business School, Department of Economics.
- Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
- Lund, Diderik, 2005. "An analytical model of required returns to equity under taxation with imperfect loss offset," Memorandum 13/2005, Oslo University, Department of Economics.
- Diderik Lund, 2002.
"Petroleum Tax Reform Proposals in Norway and Denmark,"
The Energy Journal, International Association for Energy Economics, vol. 0(Number 4), pages 37-56.
- Diderik Lund, 2002. "Petroleum Tax Reform Proposals in Norway and Denmark," The Energy Journal, , vol. 23(4), pages 37-56, October.
Cited by:
- La Cour, Lisbeth & Raimondos-Møller, Pascalis, 2005. "What affects students’ performance? An investigation of the importance of admission characteristics," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 359-379.
- Abildgren, Kim, 2005. "Interest-Rate Development in Denmark 1875-2003 – A Survey," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 153-167.
- Hansen, Lars Gårn & Krarup, Signe, 2005. "Bør virksomheder oplyses om sandsynligheden for kontrol?," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 43-64.
- Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," CESifo Working Paper Series 1036, CESifo.
- Holmøy, Erling, 2005. "Velferdsstatens finansieringsproblem: Utsikter i »annerledeslandet« Norge," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 265-274.
- Lund, Diderik, 2006. "Valuation, leverage and the cost of capital in the case of depreciable assets," Working Papers 03-2003, Copenhagen Business School, Department of Economics.
- Casse, Thorkil, 2005. "Copenhagen Consensus eller Discontent? En kommentar til konferencen i København i maj 2004," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 299-312.
- Andersen, Torben M. & Pedersen, Lars Haagen, 2005. "Debatten om fremtidens velfærd - Demografi, velstandsdilemma og makroøkonomiske strategier," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 189-229.
- Peter Sørensen, 2005. "Neutral Taxation of Shareholder Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 777-801, November.
- Vastrup, Claus, 2005. "Velfærdskommissionens makroøkonomiske analyser og anbefalinger," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 250-257.
- Albæk, Karsten, 2005.
"Om lærepladsspørgsmålet,"
Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 1-25.
- Karsten Albæk, 2004. "Om lærepladsspørgsmålet," Bl� Memoserie 212, University of Copenhagen. Department of Economics.
- Bentzen, Jan & Smith, Valdemar, 2005.
"Short-run and long-run relationships in the consumption of alcohol in the Scandinavian countries,"
Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 65-80.
- Bentzen, Jan & Smith, Valdemar, 2004. "Short-run and long-run relationships in the consumption of alcohol in the Scandinavian countries," Working Papers 04-14, University of Aarhus, Aarhus School of Business, Department of Economics.
- Andersen, Jørgen Goul, 2005. "Splinten og bjælken," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 258-264.
- Sørensen, Peter Birch, 2005. "Taxation of shareholder income and the cost of capital in an open economy: theory and applications to the Nordic countries," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 433-447.
- Shengbao Ji & Ji Zhang & Tooraj Jamasb, 2014.
"Reform of the Coal Sector in an Open Economy: The Case of China,"
Working Papers
EPRG 1419, Energy Policy Research Group, Cambridge Judge Business School, University of Cambridge.
- Shengbao Ji & Yin-Fang Zhang & Tooraj Jamasb, 2014. "Reform of the Coal Sector in an Open Economy: The Case of China," Cambridge Working Papers in Economics 1445, Faculty of Economics, University of Cambridge.
- Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series 03-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Svarer, Michael, 2005. "Two Tests of Divorce Behaviour on Danish Marriage Market Data," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 416-432.
- Jespersen, Jesper, 2005. "Debat og kommentarer: Keynes-inspireret makroøkonomisk teori," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 104-121.
- Larsen, Mona, 2005. "The Effect of the ’92-reform of the Voluntary Early Retirement Pension Program on Retirement Age – A Natural Experiment," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 168-188.
- Jespersen, Jesper, 2005. "Makroøkonomisk analyse, finanspolitisk holdbarhed og DREAM-modellen: en umage cocktail," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 243-249.
- Lund, Diderik, 2006. "Taxation and systematic risk under decreasing returns to scale," Working Papers 02-2003, Copenhagen Business School, Department of Economics.
- Kleven, Henrnik Jacobsen & Kreiner, Claus Thustrup, 2005. "Labor Supply Behavior and the Design of Tax and Transfer Policy," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 321-358.
- Andersen, Frits Møller & Karlsson, Kenneth B. & Grinderslev, Dorte & Werner, Morten & Jensen, Trine S., 2005. "Miljømodeller til ADAM," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 26-42.
- Sørensen, Christen, 2005. "Velfærdskommissionens analyse af finanspolitisk holdbarhed – før og nu," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 230-242.
- Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
- Andersen, Torben M. & Pedersen, Lars Haagen, 2005. "Debat om fremtidens velfærd – opsamling og replik," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 275-298.
- Gupta, Nabanita Datta & An, Mark Yuying, 2005. "The Effect of Labour Market Conditions on the Time-to-Completion of Higher Education in Denmark," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 81-103.
- Lund, Diderik, 2005. "An analytical model of required returns to equity under taxation with imperfect loss offset," Memorandum 13/2005, Oslo University, Department of Economics.
- Mr. James L. Smith, 2012.
"Issues in Extractive Resource Taxation: A Review of Research Methods and Models,"
IMF Working Papers
2012/287, International Monetary Fund.
- Smith, James L., 2013. "Issues in extractive resource taxation: A review of research methods and models," Resources Policy, Elsevier, vol. 38(3), pages 320-331.
- Dahl, Christian & Hansen, Henrik & Smidt, John, 2005. "Makroøkonomiske forudsigelser baseret på diffusionsindeks," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 125-152.
- Bobylev, Yuri & Rasenko, Olesya, 2017. "Comparative Analysis of Tax Regimes in the Oil Sector," Working Papers 041723, Russian Presidential Academy of National Economy and Public Administration.
- Johannesen, Niels, 2005. "Skattekonkurrence og økonomisk geografi," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 380-415.
- Erik Fjaerli & Diderik Lund, 2001.
"The choice between owner's wages and dividends under the dual income tax,"
Finnish Economic Papers, Finnish Economic Association, vol. 14(2), pages 104-119, Autumn.
Cited by:
- Stenkula, Mikael & Wykman, Niklas, 2022. "The Taxation of Closely Held Firms: The Achilles Heel of the Dual Income Tax System Reconsidered," Working Paper Series 1434, Research Institute of Industrial Economics.
- Jagadeesh Sivadasan & Joel Slemrod, 2006.
"Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India,"
NBER Working Papers
12240, National Bureau of Economic Research, Inc.
- Sivadasan, Jagadeesh & Slemrod, Joel, 2008. "Tax law changes, income-shifting and measured wage inequality: Evidence from India," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2199-2224, October.
- Thor Olav Thoresen & Annette Alstadsæter, 2008.
"Shifts in Organizational Form under a Dual Income Tax System,"
CESifo Working Paper Series
2273, CESifo.
- Thor O. Thoresen & Annette Alstadsæter, 2008. "Shifts in organizational form under a dual income tax system," Discussion Papers 529, Statistics Norway, Research Department.
- Thor O. Thoresen & Annette Alstadsæter, 2010. "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
- Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," CESifo Working Paper Series 1036, CESifo.
- Annette Alstadsæter & Erik Fjærli, 2009.
"Neutral taxation of shareholder income? Corporate responses to an announced dividend tax,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
- Annette Alstadsæter & Erik Fjaerli, 2009. "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series 2530, CESifo.
- Annette Alstadsæter, 2003. "The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments," CESifo Working Paper Series 1018, CESifo.
- Sahm, Marco, 2006. "Essays in Public Economic Theory," Munich Dissertations in Economics 5633, University of Munich, Department of Economics.
- Kari, Seppo & Karikallio, Hanna, 2007.
"Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax,"
Discussion Papers
416, VATT Institute for Economic Research.
- Seppo Kari & Hanna Karikallio, 2007. "Tax treatment of dividends and capital gains and the dividend decision under dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 427-456, August.
- Romanov, Dmitri, 2006. "The corporation as a tax shelter: Evidence from recent Israeli tax changes," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1939-1954, November.
- Peter Sørensen, 2005. "Neutral Taxation of Shareholder Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 777-801, November.
- Harju, Jarkko & Matikka, Tuomas, 2013. "Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform," Working Papers 43, VATT Institute for Economic Research.
- Annette Alstadsæter & Knut Reidar Wangen, 2008. "Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large," CESifo Working Paper Series 2392, CESifo.
- Annette Alstadsæter & Martin Jacob, 2016.
"Dividend Taxes and Income Shifting,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 118(4), pages 693-717, October.
- Alstadsæter, Annette & Jacob, Martin, 2014. "Dividend taxes and income shifting," arqus Discussion Papers in Quantitative Tax Research 154, arqus - Arbeitskreis Quantitative Steuerlehre.
- Peter Egger & Christian Keuschnigg & Hannes Winner, 2009.
"Incorporation and Taxation: Theory and Firm-level Evidence,"
CESifo Working Paper Series
2685, CESifo.
- Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," Working Papers 0908, Oxford University Centre for Business Taxation.
- Peter Egger & Christian Keuschnigg & Hannes Winner, 2008. "Incorporation and Taxation: Theory and Firm-level Evidence," University of St. Gallen Department of Economics working paper series 2008 2008-20, Department of Economics, University of St. Gallen.
- Martin D. Dietz & Christian Keuschnigg, 2005.
"A Growth Oriented Dual Income Tax,"
CESifo Working Paper Series
1513, CESifo.
- Christian Keuschnigg & Martin Dietz, 2007. "A growth oriented dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 191-221, April.
- Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).
- Annette Alstadsaeter, 2007.
"The Achilles Heel of the Dual Income Tax: The Norwegian Case,"
Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
- Annette Alstadsæter, 2006. "The Achilles Heel of the Dual Income Tax. The Norwegian Case," Discussion Papers 474, Statistics Norway, Research Department.
- Marco Sahm, 2009. "Imitating Accrual Taxation On A Realization Basis," Journal of Economic Surveys, Wiley Blackwell, vol. 23(4), pages 734-761, September.
- Jarkko Harju & Tuomas Matikka, 2014. "Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform," CESifo Working Paper Series 5090, CESifo.
- Dmitri Romanov, 2004. "The Corporation As A Tax Shelter: Evidence From Recent Israeli Tax Changes," Bank of Israel Working Papers 2004.17, Bank of Israel.
- Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series 03-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Lindhe, T. & Sodersten, J. & Oberg, A., 2001.
"Economic Effects of Taxing Closed Corporations under a Dual Income Tax,"
Papers
2001:16, Uppsala - Working Paper Series.
- Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Working Paper Series 2001:16, Uppsala University, Department of Economics.
- Erlend E. Bø & Peter J. Lambert & Thor O. Thoresen, 2011.
"Horizontal inequity under a dual income tax system: principles and measurement,"
Discussion Papers
647, Statistics Norway, Research Department.
- Erlend Bø & Peter Lambert & Thor Thoresen, 2012. "Horizontal inequity under a dual income tax system: principles and measurement," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 625-640, October.
- Annette Alstadsater & Knut Reidar Wangen, 2010. "Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 23(2), pages 73-87, Autumn.
- Papini, Andrea, 2018. "Tax incentives and the choice of organisational form of small businesses. Identification through a differentiated payroll tax schedule," ISER Working Paper Series 2018-07, Institute for Social and Economic Research.
- Alfons J. Weichenrieder & Alfons Weichenrieder, 2005. "(Why) Do we need Corporate Taxation?," CESifo Working Paper Series 1495, CESifo.
- Jukka Pirttilä & Håkan Selin, 2006.
"How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993,"
CESifo Working Paper Series
1875, CESifo.
- Jukka Pirttilä & Håkan Selin, 2006. "How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993," Working Papers 223, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Pirttilä, Jukka & Selin, Håkan, 2006. "How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993," Working Paper Series 2006:26, Uppsala University, Department of Economics.
- Kari, Seppo & Kanniainen, Vesa & Ylä-Liedenpohja, Jouko, 2007.
"Nordic Dual Income Taxation of Entrepreneurs,"
Discussion Papers
415, VATT Institute for Economic Research.
- Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2007. "Nordic dual income taxation of entrepreneurs," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 407-426, August.
- Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "Nordic Dual Income Taxation of Entrepreneurs," CESifo Working Paper Series 1623, CESifo.
- Harju Jarkko, 2014. "Policy evaluation methods in tax research – new evidence and interpretations," Nordic Tax Journal, Sciendo, vol. 2014(1), pages 76-92, May.
- Matikka, Tuomas, 2014. "Essays on behavioral responses to income taxes," Research Reports P68, VATT Institute for Economic Research.
- Lund Diderik, 1993.
"The Lognormal Diffusion Is Hardly an Equilibrium Price Process for Exhaustible Resources,"
Journal of Environmental Economics and Management, Elsevier, vol. 25(3), pages 235-241, November.
Cited by:
- Wong, Kit Pong & Yi, Long, 2013. "Irreversibility, mean reversion, and investment timing," Economic Modelling, Elsevier, vol. 30(C), pages 770-775.
- Bernard, Jean-Thomas & Khalaf, Lynda & Kichian, Maral & McMahon, Sébastien, 2008. "Oil Prices: Heavy Tails, Mean Reversion and the Convenience Yield," Cahiers de recherche 0801, GREEN.
- Lund, Diderik, 2009.
"Rent Taxation for Nonrenewable Resources,"
Memorandum
01/2009, Oslo University, Department of Economics.
- Diderik Lund, 2009. "Rent Taxation for Nonrenewable Resources," Annual Review of Resource Economics, Annual Reviews, vol. 1(1), pages 287-307, September.
- Tsekrekos, Andrianos E., 2010. "The effect of mean reversion on entry and exit decisions under uncertainty," Journal of Economic Dynamics and Control, Elsevier, vol. 34(4), pages 725-742, April.
- Jacobsen, Jette Bredahl & Helles, Finn, 2006. "Adaptive and nonadaptive harvesting in uneven-aged beech forest with stochastic prices," Forest Policy and Economics, Elsevier, vol. 8(3), pages 223-238, April.
- Ethier, Robert G., 1999. "Valuing Electricity Assets In Deregulated Markets: A Real Options Model With Mean Reversion And Jumps," Working Papers 7222, Cornell University, Department of Applied Economics and Management.
- Diderik Lund, 2005.
"How to analyze the investment–uncertainty relationship in real option models?,"
Review of Financial Economics, John Wiley & Sons, vol. 14(3-4), pages 311-322.
- Lund, Diderik, 2005. "How to analyze the investment-uncertainty relationship in real option models?," Review of Financial Economics, Elsevier, vol. 14(3-4), pages 311-322.
- Diderik Lund, 2003. "How to analyze the investment–uncertainty relationship in real option models?," EPRU Working Paper Series 03-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Babak Jafarizadeh, 2022. "Forecasts of Prices and Informed Sensitivity Analysis: Applications in Project Valuations," Decision Analysis, INFORMS, vol. 19(3), pages 205-219, September.
- Murat Isik, 2006. "Implications of alternative stochastic processes for investment in agricultural technologies," Applied Economics Letters, Taylor & Francis Journals, vol. 13(1), pages 21-27.
- Isik, Murat, 2001. "Technology Adoption Decisions Under Uncertainty: Impacts Of Alternative Return Assumptions On Timing Of Adoption," 2001 Annual meeting, August 5-8, Chicago, IL 20658, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
- Chu, Kai Cheung & Wong, Kit Pong, 2010. "Progressive taxation and corporate liquidation policies with mean-reverting earnings," Economic Modelling, Elsevier, vol. 27(3), pages 730-736, May.
- Metcalf, Gilbert E. & Hassett, Kevin A., 1995.
"Investment under alternative return assumptions Comparing random walks and mean reversion,"
Journal of Economic Dynamics and Control, Elsevier, vol. 19(8), pages 1471-1488, November.
- Gilbert E. Metcalf & Kevin A. Hassett, 1995. "Investment Under Alternative Return Assumptions: Comparing Random Walks and Mean Reversion," NBER Technical Working Papers 0175, National Bureau of Economic Research, Inc.
- Chuang-Chang Chang & Miao-Ying Chen, 2012. "Re-examining the investment-uncertainty relationship in a real options model," Review of Quantitative Finance and Accounting, Springer, vol. 38(2), pages 241-255, February.
- Sarkar, Sudipto, 2003. "The effect of mean reversion on investment under uncertainty," Journal of Economic Dynamics and Control, Elsevier, vol. 28(2), pages 377-396, November.
- Wesseler, J. & Weichert, M., 1999. "Der Wert zusätzlicher Informationen bei Investitionsentscheidungen mit einem hohen Grad an Irreversibilität," Proceedings “Schriften der Gesellschaft für Wirtschafts- und Sozialwissenschaften des Landbaues e.V.”, German Association of Agricultural Economists (GEWISOLA), vol. 35.
- Andrianos Tsekrekos, 2013. "Irreversible exit decisions under mean-reverting uncertainty," Journal of Economics, Springer, vol. 110(1), pages 5-23, September.
- Wenqing Zhang & Prasad Padmanabhan & Chia-Hsing Huang, 2015. "Sequential capital investment decision making under extreme cash fl ow situations: evidence using Monte Carlo simulation," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 16(5), pages 877-900, October.
- Huhtala, Anni & Ropponen, Olli, 2020. "Resource and Environmental Policies for the Mining Industry: What Should Governments Do About the Increasing Social and Environmental Risks?," Working Papers 137, VATT Institute for Economic Research.
- Jostein Tvedt, 2022. "Optimal Entry and Exit Decisions Under Uncertainty and the Impact of Mean Reversion," SN Operations Research Forum, Springer, vol. 3(4), pages 1-21, December.
- Glover, Kristoffer J. & Hambusch, Gerhard, 2016. "Leveraged investments and agency conflicts when cash flows are mean reverting," Journal of Economic Dynamics and Control, Elsevier, vol. 67(C), pages 1-21.
- Tvedt, Jostein, 2002. "The effect of uncertainty and aggregate investments on crude oil price dynamics," Energy Economics, Elsevier, vol. 24(6), pages 615-628, November.
- Epaulard, Anne & Pommeret, Aude, 2003. "Optimally eating a stochastic cake: a recursive utility approach," Resource and Energy Economics, Elsevier, vol. 25(2), pages 129-139, May.
- Lund, Diderik, 1992.
"Petroleum taxation under uncertainty: contingent claims analysis with an application to Norway,"
Energy Economics, Elsevier, vol. 14(1), pages 23-31, January.
See citations under working paper version above.
- Lund, D., 1990. "Petroleum Taxation under Uncertainty-Contingent Claims Analysis with an Application to Norway," Memorandum 1990_024, Oslo University, Department of Economics.
- Lund, Diderik, 1986.
"Less than single dividend taxation: A note,"
Journal of Public Economics, Elsevier, vol. 29(2), pages 255-261, March.
Cited by:
- Erik Fjaerli & Diderik Lund, 2001. "The choice between owner's wages and dividends under the dual income tax," Finnish Economic Papers, Finnish Economic Association, vol. 14(2), pages 104-119, Autumn.