Arnt Hopland

Norwegian School of Economics (NHH)

Helleveien 30

Bergen, NO-5045

Norway

SCHOLARLY PAPERS

5

DOWNLOADS

462

SSRN CITATIONS

2

CROSSREF CITATIONS

4

Scholarly Papers (5)

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1.

Profit Shifting and the Effect of Stricter Transfer Pricing Regulation on Tax Revenue

NHH Dept. of Business and Management Science Discussion Paper No. 2019/11
Number of pages: 39 Posted: 04 Oct 2019
Julia Tropina Bakke, Arnt Hopland and Jarle Møen
Norwegian School of Economics (NHH), Norwegian School of Economics (NHH) and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 142 (282,272)
Citation 1

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Multinational companies, Profit shifting, BEPS, Transfer pricing, Tax gap

2.

Inflexibility in Income Shifting: Implications, Detection and Remedies

Number of pages: 28 Posted: 12 Feb 2019 Last Revised: 01 Nov 2021
Arnt Hopland, Petro Lisowsky, Mohammed Mardan, Mohammed Mardan and Dirk Schindler
Norwegian School of Economics (NHH), Boston University Questrom School of Business, Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation and Erasmus School of Economics
Downloads 136 (291,949)
Citation 6

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income shifting, losses, debt shifting, transfer prices

3.

Pushing the Wrong Buttons: VAT Evasion by Misclassification of Meal Consumption Type

Forthcoming, European Accounting Review
Number of pages: 42 Posted: 20 Sep 2017 Last Revised: 22 Nov 2019
Arnt Hopland and Robert Ullmann
Norwegian School of Economics (NHH) and University of Augsburg
Downloads 107 (346,864)

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value-added tax, tax evasion, tax base shifting, small and medium-sized enterprises

4.

How to Use One Instrument to Identify Two Elasticities

Downloads 77 (425,017)

How to Use One Instrument to Identify Two Elasticities

CESifo Working Paper Series No. 6379
Number of pages: 35 Posted: 27 Mar 2017
Evelina Gavrilova, Floris Zoutman and Arnt Hopland
Norwegian School of Economics (NHH) - Department of Business and Management Science, Norwegian School of Economics (NHH) - Department of Business and Management Science and Norwegian School of Economics (NHH)
Downloads 39 (590,939)

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tax reform, instrumental variable, supply and demand elasticities, tax incidence, payroll taxation

How to Use One Instrument to Identify Two Elasticities

NHH Dept. of Business and Management Science Discussion Paper No. 2017/2
Number of pages: 27 Posted: 16 Mar 2017
Evelina Gavrilova, Floris Zoutman and Arnt Hopland
Norwegian School of Economics (NHH) - Department of Business and Management Science, Norwegian School of Economics (NHH) - Department of Business and Management Science and Norwegian School of Economics (NHH)
Downloads 38 (596,560)
Citation 1

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Tax Reform, Instrumental Variable, Supply and Demand Elasticities, Tax Incidence, Payroll Taxation

5.

Flexibility in Income Shifting Under Losses

The Accounting Review, Vol. 93 No. 3, 2018
Posted: 20 Sep 2017 Last Revised: 22 Jul 2018
Arnt Hopland, Petro Lisowsky, Mohammed Mardan, Mohammed Mardan and Dirk Schindler
Norwegian School of Economics (NHH), Boston University Questrom School of Business, Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation and Erasmus School of Economics

Abstract:

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income shifting, losses, debt shifting, transfer prices