Zobrazeno 1 - 10
of 20
pro vyhledávání: '"Diderik Lund"'
Autor:
Geir B. Asheim, Knut Einar Rosendahl, Diderik Lund, Karine Nyborg, Michael Hoel, Taran Fæhn, Mads Greaker, Bård Harstad, Cathrine Hagem
Publikováno v:
Science
The Paris Agreement can be strengthened by a treaty limiting global fossil fuel supply
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0787f82866a185ac3f68a1f2e365370f
https://pubmed.ncbi.nlm.nih.gov/31346056
https://pubmed.ncbi.nlm.nih.gov/31346056
Autor:
Diderik Lund, Ragnar Nymoen
An important application in the real options literature has been in investments in the oil sector. Two commonly applied “stylized facts” in such applications are tested here. One is that the correlation of the returns on oil and the stock market
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::10a1bc1f83f30a45c1e27a5d28934964
http://hdl.handle.net/10852/71728
http://hdl.handle.net/10852/71728
Autor:
Graham A. Davis, Diderik Lund
When governments apply high tax rates targeted at natural resource rent, there must be generous deductions in order to avoid investment disincentives. How generous is disputed. Based on standard finance theory and recommendations from the OECD and th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2da9a61fed449e29a017d4e320ebc51a
http://hdl.handle.net/10852/71065
http://hdl.handle.net/10852/71065
Autor:
Diderik Lund
Publikováno v:
Energy Strategy Reviews, Vol 3, Iss, Pp 49-54 (2014)
Starting around 1970, Norway's system of state participation and taxation in petroleum had important asymmetries, known as distortionary in tax theory. Moreover, tax rates were tailored to oil price changes. From 1986 onwards this has been reformed g
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::66c359885b3a7a9da1743b6974ade4f0
https://doi.org/10.1016/j.esr.2014.02.001
https://doi.org/10.1016/j.esr.2014.02.001
Autor:
Diderik Lund
Publikováno v:
Australian Economic Review. 44:233-238
A report by Hausman claims that the Resource Super Profits Tax proposed in Australia in May 2010 was distortionary because it did not allow deductions when companies exercise real options. This article shows that standard financial theory leads to ot
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a782453fdd0288f41298f4e714e16513
https://doi.org/10.1111/j.1467-8462.2011.00645.x
https://doi.org/10.1111/j.1467-8462.2011.00645.x
Autor:
Diderik Lund
Publikováno v:
Resource and Energy Economics. 24:211-228
While rent taxation in some theories is neutral, and the tax rate could be set to 100% to minimise the need for distortionary taxes, this does not occur in practice. An important reason for this is the transfer incentives that would result. When cost
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::99b2498044d769004eab37cdc5252b0e
https://doi.org/10.1016/s0928-7655(01)00053-7
https://doi.org/10.1016/s0928-7655(01)00053-7
Autor:
Diderik Lund
Publikováno v:
International Tax and Public Finance. 9:483-503
Traditionally the pre-tax cost of capital is a function of the interest rate and the tax system. However, uncertainty implies that the market's required return is no single interest rate, but depends on risk. Different tax systems split risk differen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::37325f1322e012766955deb13b8a7422
https://doi.org/10.1023/a:1016576305306
https://doi.org/10.1023/a:1016576305306
Autor:
Erik Fjaerli, Diderik Lund
Publikováno v:
Finnish Economic Papers. 14:104-119
Tax-motivated shifting of income between different tax bases erodes tax revenues, confuses income statistics, and makes the effects of tax reforms unpredictable. Few studies have been able to use micro data to investigate this phenomenon. Using a rat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::78cba467c5cd8d1e3fe9705cd0eebb79
http://www.taloustieteellinenyhdistys.fi/images/stories/fep/f2001_2c.pdf
http://www.taloustieteellinenyhdistys.fi/images/stories/fep/f2001_2c.pdf
Autor:
Diderik Lund
Early in the article there is a discussion of different justifications for resource rent taxation, and the implications of these. Three main types of resource taxes are distinguished, royalties, income taxes, and rent taxes. Their effects on companie
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2e311f4f89fdc78b6f335a25462c8c50
https://doi.org/10.1016/b978-0-12-375067-9.00057-7
https://doi.org/10.1016/b978-0-12-375067-9.00057-7
Autor:
Diderik Lund
Publikováno v:
SSRN Electronic Journal.
Most firms make decisions based on one discount rate applied to expected net after tax cash flows. The need to adjust for differences in risk, other than leverage, is most often neglected. One source of risk differences is the tax system. Even for fu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::bdc40715749b70a02051600fcd256a2e
https://doi.org/10.2139/ssrn.2152877
https://doi.org/10.2139/ssrn.2152877