Browsing Økonomisk institutt by Author "Nerbø, Halvar Trøyel"
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Nerbø, Halvar Trøyel (Master thesis / Masteroppgave, 2015)For the past 30 years, the corporate income tax rates in the OECD countries have decreased from 45 percent in 1982 to below 27 percent in 2012. At the same time, the corporate income tax revenue as share of GDP has increased. ...