Direkt zur Hauptnavigation springen Direkt zum Inhalt springen
info(at)avldigital.remove-this.de
Deutsch English
Letzte Suchanfragen

Ergebnisse für *

Zeige Ergebnisse 1 bis 10 von 10.

  1. Hva koster det å stenge utdanningssektoren?
    beregning av kostnader av smittevernstiltak mot COVID-19 for humankapital, studieprogresjon og produktivitet
    Autor*in: Andresen, Martin Eckhoff; Bensnes, Simon S.; Løkken, Sturla Andreas
    Erschienen: 15. april 2020
    Verlag:  Statistisk sentralbyrå, Oslo-Kongsvinger

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    ZSM
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Norwegisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9788258711114
    Weitere Identifier:
    hdl: 11159/4292
    Schriftenreihe: Rapporter / Statistisk sentralbyrå ; 2020, 15
    Schlagworte: Coronavirus; Soziale Kosten; Gesundheitspolitik; Bildungswesen; Norwegen
    Umfang: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  2. High school dropout for marginal students
    evidence from randomized exam form
    Autor*in: Andresen, Martin Eckhoff; Løkken, Sturla Andreas
    Erschienen: February 2019
    Verlag:  Statistics Norway, Research Department, Oslo

    We exploit the assignment of exam form in a high-stakes Norwegian high school exam to estimate the impact of exam form on exam results, later school performance, graduation and longer run outcomes. Results indicate that written exams significantly... mehr

    Zugang:
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 619
    Fernleihe:
    keine Fernleihe

     

    We exploit the assignment of exam form in a high-stakes Norwegian high school exam to estimate the impact of exam form on exam results, later school performance, graduation and longer run outcomes. Results indicate that written exams significantly reduce exam grades and reduce the probability of passing relative to the alternative oral exam, particularly for initially low-performing students. Because passing the exam is mandatory to obtain a high school diploma, this translates into reduced high school graduation rates that remain significant over time, permanently shifting a group of marginal students to drop out of high school entirely. IV estimates on labor market earnings are close to zero, but these results are too imprecise to draw firm conclusions.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/210958
    Schriftenreihe: Discussion papers / Statistics Norway, Research Department ; no. 894
    Umfang: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  3. What causes the child penalty?
    evidence from same sex couples and policy reforms
    Autor*in: Andresen, Martin Eckhoff; Nix, Emily
    Erschienen: March 2019
    Verlag:  Statistics Norway, Research Department, Oslo

    Women experience significant reductions in labor market income following the birth of children, while their male partners experience no such income drops. This "relative child penalty" has been well documented and accounts for a significant amount of... mehr

    Zugang:
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 619
    Fernleihe:
    keine Fernleihe

     

    Women experience significant reductions in labor market income following the birth of children, while their male partners experience no such income drops. This "relative child penalty" has been well documented and accounts for a significant amount of the gender income gap. In this paper we do two things. First, we use a simple household model to better understand the potential mechanisms driving the child penalty, which include gender norms around child care, female preferences for child care, efficient specialization within households, and the biological cost of giving birth. The model, combined with the estimated child penalties for heterosexual and same sex couples, suggests that the child penalty experienced by women in heterosexual couples is primarily explained by female preferences for child care and gender norms, with a smaller contribution due to the biological costs of giving birth. Second, we provide causal estimates on the impact of two family policies aimed at reducing the relative child penalty: paternity leave and subsidized early child care. Our precise and robust regression discontinuity results show no significant impact of paternity leave use on the relative child penalty. Early subsidized care seems to have more promise as a policy tool for affecting child penalties, as we find a 25% reduction in child penalties per year of child care use from a large Norwegian reform that expanded access to child care.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/210964
    Schriftenreihe: Discussion papers / Statistics Norway, Research Department ; no. 902
    Umfang: 1 Online-Ressource (circa 82 Seiten)
  4. Kapitalflyt og eierskap i Norge, 2004-2018
    en deskriptiv analyse
    Autor*in: Andresen, Martin Eckhoff
    Erschienen: 12. november 2021
    Verlag:  Statistisk sentralbyrå, Oslo

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    ZSM 21
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Norwegisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9788258714139
    Weitere Identifier:
    hdl: 11159/6549
    Schriftenreihe: Rapporter / Statistisk sentralbyrå ; 2021, 29
    Schlagworte: Dividende; Ausschüttungspolitik; Kapitalertragsteuer; Eigentümerstruktur; Norwegen
    Umfang: 1 Online-Ressource (circa 30 Seiten), Illustrationen
  5. The importance of escape clauses
    firm response to thin capitalization rules
    Autor*in: Andresen, Martin Eckhoff; Thorvaldsen, Lars
    Erschienen: February 2023
    Verlag:  Statistics Norway, Research Department, Oslo

    Escape clauses, where small firms are exempt from particular tax rules, is a crucial feature of a number of corporate tax schemes, but creates incentives to avoid taxation by manipulating the measures that determine inclusion. We evaluate the impact... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 619
    Fernleihe:
    keine Fernleihe

     

    Escape clauses, where small firms are exempt from particular tax rules, is a crucial feature of a number of corporate tax schemes, but creates incentives to avoid taxation by manipulating the measures that determine inclusion. We evaluate the impact of thin capitalization rules, which commonly feature such escape clauses, by exploiting the introduction of these rules in Norway in 2014. Combining difference-indifferences, regression discontinuity and bunching estimates, we show that what appears to be a strong response in the capital structure among exposed firms primarily reflect within-group reallocation of debt to avoid exposure to the rules through escape clauses. We observe sharp bunching among both new and existing subsidiaries at both thresholds for rule inclusion, and find that internal corporate group debt is offloaded to these bunching subsidiaries in order to avoid additional tax costs. As a result, significant and large effects on firm-level capital structure in response to the thin capitalization rules is driven by reshuffling of capital within corporate groups with little real effects. Re-estimating the difference-indifference specification at the corporate group level confirms this finding, questioning the extent to which thin capitalization rules have the intended effect due to the presence of escape clauses.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/298315
    Schriftenreihe: Discussion papers / Statistics Norway, Research Department ; 998
    Schlagworte: Thin capitalization rules; capital structure; escape clauses; difference-in-differences; bunching
    Umfang: 1 Online-Ressource (circa 44 Seiten), Illustrationen
  6. Child care, parental labor supply and tax revenue
    Autor*in: Andresen, Martin Eckhoff; Havnes, Tarjei
    Erschienen: August 2018
    Verlag:  Statistics Norway, Research Department, Oslo

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    Keine Speicherung
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/192863
    Schriftenreihe: Discussion papers / Statistics Norway, Research Department ; no. 881
    Umfang: 1 Online-Ressource (circa 52 Seiten), Illustrationen
  7. Child care, parental labor supply and tax revenue
    Autor*in: Andresen, Martin Eckhoff; Havnes, Tarjei
    Erschienen: May 2018
    Verlag:  IZA, Bonn, Germany

    We study the impact of child care for toddlers on the labor supply of mothers and fathers in Norway. For identification, we exploit the staggered expansion across municipalities following a large reform from 2002. Our IV-estimates indicate that child... mehr

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 4 (11576)
    Fernleihe:
    keine Fernleihe

     

    We study the impact of child care for toddlers on the labor supply of mothers and fathers in Norway. For identification, we exploit the staggered expansion across municipalities following a large reform from 2002. Our IV-estimates indicate that child care use causes an increase in the labor supply of mothers. Results suggest that cohabiting mothers move towards full time employment, while single mothers move to part time. Meanwhile, we find no impact for fathers or grandparents. We also find an increase in the taxes paid from cohabiting mothers, lending some support to the argument that parts of the cost of child care is offset by increased taxes.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Hinweise zum Inhalt
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/180594
    Schriftenreihe: Discussion paper series / IZA ; no. 11576
    Umfang: 1 Online-Ressource (circa 47 Seiten)
  8. Can the child penalty be reduced?
    evaluating multiple policy interventions
    Autor*in: Andresen, Martin Eckhoff; Nix, Emily
    Erschienen: July 2022
    Verlag:  Statistics Norway, Research Department, Oslo

    Children cause large earnings drops for mothers but not fathers, a stylized fact known as the "child penalty" that explains a substantial portion of remaining gender income gaps. Can policy reduce the child penalty? We first document how changes in... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 619
    Fernleihe:
    keine Fernleihe

     

    Children cause large earnings drops for mothers but not fathers, a stylized fact known as the "child penalty" that explains a substantial portion of remaining gender income gaps. Can policy reduce the child penalty? We first document how changes in the child penalty over a long time horizon in Norway correlate with major family policy reforms. Next, we evaluate two possible interventions: paternity leave and high-quality childcare. We find no impact of paternity leave on child penalties or a measure of father's preferences for childcare. In contrast, a year of publicly provided childcare reduces child penalties by 23% during the years of use. These results suggest governments can act to reduce child penalties, but providing alternatives to the mother's time, such as quality childcare, is more effective than paternity leave.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/268059
    Schriftenreihe: Discussion papers / Statistics Norway, Research Department ; 983
    Schlagworte: Gender wage gap; child penalty; paternity leave; childcare
    Umfang: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  9. The importance of escape clauses
    firm response to thin capitalization rules
    Autor*in: Andresen, Martin Eckhoff; Thorvaldsen, Lars
    Erschienen: December 2022
    Verlag:  CESifo, Munich, Germany

    Escape clauses, where small firms are exempt from particular tax rules, is a crucial feature of a number of corporate tax schemes, but creates incentives to avoid taxation by manipulating the measures that determine inclusion. We evaluate the impact... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    Escape clauses, where small firms are exempt from particular tax rules, is a crucial feature of a number of corporate tax schemes, but creates incentives to avoid taxation by manipulating the measures that determine inclusion. We evaluate the impact of thin capitalization rules, which commonly feature such escape clauses across the world, by exploiting the introduction of these rules in Norway in 2014. Combining difference-in-differences, regression discontinuity and bunching estimates, we show that what appears to be a strong response in the capital structure among exposed firms primarily reflect within-group reallocation of debt to avoid exposure to the rules. We observe sharp bunching among both new and existing subsidiaries at both thresholds for rule inclusion, and find that internal corporate group debt is offloaded to these bunching subsidiaries in order to avoid additional tax costs. As a result, significant and large effects on firm-level capital structure in response to the thin capitalization rules is driven by reshuffling of capital within corporate groups with little real effects. Re-estimating the difference-in-difference specification at the corporate group level confirms this finding, questioning the extent to which thin capitalization rules affect the real economy due to the presence of escape clauses.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/271827
    Schriftenreihe: CESifo working papers ; 10183 (2022)
    Schlagworte: thin capitalization rules; capital structure; escape clauses; difference-in-differences; bunching
    Umfang: 1 Online-Ressource (circa 48 Seiten), Illustrationen
  10. Rentebegrensningsregelen: en empirisk evaluering
    Autor*in: Andresen, Martin Eckhoff; Kvamme, Frida
    Erschienen: 18. desember 2019
    Verlag:  Statistisk sentralbyrå, Oslo

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    ZSM
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Norwegisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9788258710438
    Weitere Identifier:
    hdl: 11159/4070
    Schriftenreihe: Rapporter / Statistisk sentralbyrå ; 2019, 41
    Schlagworte: Gewinnverlagerung; Internationale Unternehmensbesteuerung; Wirkungsanalyse; Norwegen
    Umfang: 1 Online-Ressource (circa 42 Seiten), Illustrationen