Mohammed Mardan

Norwegian Center for Taxation

Helleveien 30

Bergen, Bergen 5045

Norway

NHH Norwegian School of Economics - Department of Business and Management Science

Helleveien 30

Bergen, NO-5045

Norway

http://sites.google.com/site/webpagemohammedmardan/

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5

Munich, DE-81679

Germany

  • Norwegian Center for Taxation

  • NHH Norwegian School of Economics - Department of Business and Management Science

  • CESifo (Center for Economic Studies and Ifo Institute)

SCHOLARLY PAPERS

16

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2,112

TOTAL CITATIONS
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in Total Papers Citations

34

Scholarly Papers (16)

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1.

So close and yet so far: The ability of mandatory disclosure rules to crack down on offshore tax evasion

TRR 266 Accounting for Transparency Working Paper Series No. 104
Number of pages: 45 Posted: 11 Oct 2022
Elisa Casi, Mohammed Mardan, Mohammed Mardan and Rohit Reddy Muddasani
Norwegian School of Economics (NHH) - Department of Business and Management Science, NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and WU Vienna University of Economics and Business
Downloads 298 (218,715)

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tax evasion, intermediary disclosure, administrative cooperation, cross-border transactions, bank deposits

2.

Will Destination-based Taxes Be Fully Exploited When Available? An Application to the U.S. Commodity Tax System

Downloads 228 (285,716)
Citation 8

Will Destination-based Taxes Be Fully Exploited When Available? An Application to the U.S. Commodity Tax System

Number of pages: 59 Posted: 25 Jul 2016 Last Revised: 21 Sep 2018
David R. Agrawal, Mohammed Mardan and Mohammed Mardan
University of California, Irvine and NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation
Downloads 178 (359,116)

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Tax Evasion, Tax Avoidance, Destination Taxation, Origin Taxation, Tax Competition, Use Tax, Sales Tax

Will Destination-Based Taxes Be Fully Exploited When Available? An Application to the U.S. Commodity Tax System

CESifo Working Paper No. 7365
Number of pages: 57 Posted: 21 Feb 2019
David R. Agrawal, Mohammed Mardan and Mohammed Mardan
University of California, Irvine and NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation
Downloads 50 (852,881)
Citation 8

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tax evasion, tax avoidance, destination taxation, origin taxation, tax competition, use tax, sales tax

3.

Optimal Policies Against Profit Shifting: The Role of Controlled-Foreign-Company Rules

CESifo Working Paper Series No. 5850
Number of pages: 33 Posted: 05 May 2016
Andreas Haufler, Mohammed Mardan, Mohammed Mardan and Dirk Schindler
University of Munich - Seminar for Economic Policy, NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and Erasmus School of Economics
Downloads 203 (319,123)

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multinationals, profit shifting, controlled foreign company rules, thin capitalization rules

4.

Why Countries Differ in Thin Capitalization Rules: The Role of Financial Development

CESifo Working Paper Series No. 5295
Number of pages: 33 Posted: 24 Apr 2015
Mohammed Mardan and Mohammed Mardan
NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation
Downloads 195 (331,159)
Citation 3

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thin capitalization rule, safe haven rule, earnings stripping rule, debt shifting, financial development

5.

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
NHH Norwegian School of Economics, Boston University - Questrom School of Business, NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and Erasmus School of Economics
Downloads 183 (351,134)
Citation 8

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income shifting, losses, debt shifting, transfer prices

6.

Citizenship/Residence by Investment and Digital Nomad Visas: The Golden Era of Individual Tax Evasion and Avoidance?

NHH Dept. of Business and Management Science Discussion Paper No. 2023/12
Number of pages: 28 Posted: 31 Aug 2023
Elisa Casi, Mohammed Mardan, Mohammed Mardan and Barbara Stage
Norwegian School of Economics (NHH) - Department of Business and Management Science, NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and WHU - Otto Beisheim School of Management
Downloads 179 (358,074)

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Digital Nomadism, Citizenship- and Residence by-investment Programs, Digital Nomad Visa, Tax Residency, Tax Havens, Offshore Tax Avoidance and Evasion

7.

Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits

CESifo Working Paper Series No. 6895
Number of pages: 44 Posted: 18 Apr 2018
Marko Köthenbürger, Mohammed Mardan, Mohammed Mardan and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics, NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and University of Bath - Department of Economics
Downloads 144 (430,776)
Citation 5

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tax competition, profit shifting, corporate losses, bunching, investment

8.

Sensitivity versus Size: Implications for Tax Competition

Downloads 143 (433,208)

Sensitivity versus Size: Implications for Tax Competition

Number of pages: 40 Posted: 08 Apr 2022 Last Revised: 04 Jan 2025
David R. Agrawal, Adib Bagh, Mohammed Mardan and Mohammed Mardan
University of California, Irvine, University of Kentucky - Departments of Economics and Mathematics and NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation
Downloads 130 (469,285)

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Ramsey rule, inverse elasticity, fiscal competition, optimal taxation, spatial price competition, sales tax

Sensitivity Versus Size: Implications for Tax Competition

CESifo Working Paper Series No. 11616
Number of pages: 42 Posted: 24 Jan 2025
David R. Agrawal, Adib Bagh, Mohammed Mardan and Mohammed Mardan
University of California, Irvine, University of Kentucky - Departments of Economics and Mathematics and NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation
Downloads 13 (1,273,246)

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Ramsey rule, inverse elasticity, fiscal competition, optimal taxation, spatial price competition, sales tax

9.

Tax Competition between Developed, Emerging, and Developing Countries - Same Same but Different?

CESifo Working Paper Series No. 7090
Number of pages: 43 Posted: 18 Jun 2020
Mohammed Mardan, Mohammed Mardan and Michael Stimmelmayr
NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and University of Bath - Department of Economics
Downloads 107 (542,543)
Citation 1

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tax competition, country risk, developing countries, asymmetric countries

10.

Network Effects: Betwixt and between

Downloads 85 (631,485)

Network Effects: Betwixt and between

CESifo Working Paper No. 10082
Number of pages: 42 Posted: 18 Nov 2022
Mohammed Mardan, Mohammed Mardan and Mark J. Tremblay
NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and University of Nevada, Las Vegas
Downloads 51 (844,834)

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platforms, one-sided markets, two-sided markets, multi-siding users

Network Effects: Betwixt and between

Number of pages: 41 Posted: 16 Jan 2023
Mohammed Mardan, Mohammed Mardan and Mark J. Tremblay
NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and University of Nevada, Las Vegas
Downloads 34 (1,004,828)

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Platforms, One-sided markets, Two-sided markets, Multi-siding users.

11.

Tax Revenue Losses Through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment?

CESifo Working Paper Series No. 6368
Number of pages: 45 Posted: 27 Mar 2017
Mohammed Mardan, Mohammed Mardan and Michael Stimmelmayr
NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and University of Bath - Department of Economics
Downloads 82 (645,040)
Citation 5

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separate accounting, formula apportionment, corporate losses, cross-border loss offset, CCCTB

12.

Inflexibility in Income Shifting: Implications, Detection and Remedies

CESifo Working Paper No. 9384
Number of pages: 30 Posted: 01 Nov 2021
Arnt Hopland, Mohammed Mardan, Mohammed Mardan, Petro Lisowsky and Dirk Schindler
NHH Norwegian School of Economics - Department of Business and Management Science, NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation, Boston University - Questrom School of Business and Erasmus School of Economics
Downloads 70 (704,789)

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income shifting, losses, debt shifting, transfer prices

13.

Tax Systems and Development

CESifo Working Paper No. 7940
Number of pages: 42 Posted: 27 Aug 2020
Mohammed Mardan and Mohammed Mardan
NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation
Downloads 70 (704,789)

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developing countries, profit shifting, tax administration, tax competition, tax haven

14.

Cross-Border Loss Offset Can Fuel Tax Competition

CESifo Working Paper Series No. 4089
Number of pages: 35 Posted: 06 Feb 2013
Andreas Haufler, Mohammed Mardan and Mohammed Mardan
University of Munich - Seminar for Economic Policy and NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation
Downloads 69 (710,382)
Citation 1

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cross-border loss relief, tax competition, profit shifting

15.

Multi-Part Tariffs and Differentiated Commodity Taxation

CESifo Working Paper No. 7852
Number of pages: 32 Posted: 23 Jan 2020
Anna D'Annunzio, Mohammed Mardan, Mohammed Mardan and Antonio Russo
TBS Business School, NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and ETH Zürich - KOF Swiss Economic Institute
Downloads 56 (790,436)
Citation 3

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commodity taxation, multi-part tariffs, price discrimination

16.

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
NHH Norwegian School of Economics, Boston University - Questrom School of Business, NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and Erasmus School of Economics

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income shifting, losses, debt shifting, transfer prices