Helleveien 30
Bergen, NO-5045
Norway
Multinational companies, Profit shifting, BEPS, Transfer pricing, Tax gap
income shifting, losses, debt shifting, transfer prices
value-added tax, tax evasion, tax base shifting, small and medium-sized enterprises
tax reform, instrumental variable, supply and demand elasticities, tax incidence, payroll taxation
Tax Reform, Instrumental Variable, Supply and Demand Elasticities, Tax Incidence, Payroll Taxation