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- W2499559262 abstract "This paper describes the basic Norwegian legislative rules governing the taxation of foreign source income and explores the impact on efficiency-and equity that these rules imply. Particular attention is paid to examine whether income derived in countries with which a tax treatyexists carry different effective rates of tax compared to income derived in non-treaty countries. A short survey is also given of the Norwegian foreign exchange regulations and the taxation of petroleum income. *1 am indebted to Arthur J. Brudvik and an anonymous reviewer at the Ministry of Finance for extremely useful comments. Comments on an earlier draft from Kare P. Hagen, Jan I.Haaland, Agnar Sandmo, Guenther G. Schulze and Eirik Waerness are gratefully appreciated." @default.
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- W2499559262 date "1991-01-01" @default.
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- W2499559262 title "Five essays on tax policy in an open economy" @default.
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