Mohammed Mardan

Norwegian Center for Taxation

Helleveien 30

Bergen, Bergen 5045

Norway

Norwegian School of Economics (NHH) - 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

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

  • CESifo (Center for Economic Studies and Ifo Institute)

SCHOLARLY PAPERS

13

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907

SSRN CITATIONS
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Top 33,635

in Total Papers Citations

18

CROSSREF CITATIONS

6

Scholarly Papers (13)

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1.

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, Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation and Erasmus School of Economics
Downloads 160 (256,891)

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

2.

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
Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation
Downloads 159 (258,249)
Citation 3

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

3.

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 (292,324)
Citation 6

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income shifting, losses, debt shifting, transfer prices

4.

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

Downloads 103 (356,290)
Citation 4

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 Kentucky - James W. Martin School of Public Policy and Administration and Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation
Downloads 87 (399,943)

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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 Kentucky - James W. Martin School of Public Policy and Administration and Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation
Downloads 16 (762,161)
Citation 4

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

5.

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 Koethenbuerger, Mohammed Mardan, Mohammed Mardan and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics, Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation and University of Bath - Department of Economics
Downloads 90 (388,154)
Citation 2

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

6.

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
Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation and University of Bath - Department of Economics
Downloads 55 (504,169)
Citation 2

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

7.

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
Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation and University of Bath - Department of Economics
Downloads 52 (516,846)
Citation 1

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tax competition, country risk, developing countries, asymmetric countries

8.

Tax Systems and Development

CESifo Working Paper No. 7940
Number of pages: 42 Posted: 27 Aug 2020
Mohammed Mardan and Mohammed Mardan
Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation
Downloads 44 (553,658)

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

9.

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 Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation
Downloads 42 (563,661)
Citation 1

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cross-border loss relief, tax competition, profit shifting

10.

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, Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation and ETH Zürich - KOF Swiss Economic Institute
Downloads 26 (658,199)

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commodity taxation, multi-part tariffs, price discrimination

11.

Sensitivity versus Size: Implications for Tax Competition

Number of pages: 56 Posted: 08 Apr 2022
David R. Agrawal, Mohammed Mardan and Mohammed Mardan
University of Kentucky - James W. Martin School of Public Policy and Administration and Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation
Downloads 21 (695,883)

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

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
Norwegian School of Economics (NHH) - Department of Business and Management Science, Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation, Boston University Questrom School of Business and Erasmus School of Economics
Downloads 19 (711,707)

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income shifting, losses, debt shifting, transfer prices

13.

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

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income shifting, losses, debt shifting, transfer prices