Guttorm Schjelderup
Education
Dr.oecon. Norwegian School of Economics and Business Administration (1991)
Cand.econ. Norwegian School of Economics and Business Administration,
Norges Handelshøyskole (1987)
Siviløkonom, Norwegian School of Economics and Business Administration
(1985)
Present Positions
Since 2000, Professor of Economics, Norwegian School of Economics and
Business Administration.
Past Positions
Associate Professor, Norwegian School of Economics and Business Administration,
1993-2000;
Visiting Scholar, Department of Applied Research, Cambridge University,
England, 1992;
The World Bank (Young Professionals Programme - assignments: Macro economist
Country Economics Division, Southern Africa, Economist; China Industry
and Finance Division, China Department);
The World Bank (Economist, Public Economics Division, Country Economics
Department, Policy, Research, and External Affairs, The World Bank, Washington
D.C., 1988-1999;
Visiting Scholar, Economics Department, University of Colorado at Boulder,
2001 - 2002
Other Activities
2005 Head of Shipping Tax Committee (appointed by the Norwegian Parliament);
2003 Director, Centre for International Economics and Shipping;
2003 Associate Editor, International Tax and Public Finance;
2001-2002 Guest Editor, Finanz Archiv;
2000 Scientific Organizer of the German-Norwegian Seminar on Public Economics;
1999 Head of Board, Engeneering & Drilling Machinery AS, Stavanger
(engeneering firm with about 100 employees);
1999 Boardmember, EDM USA, Houston, Texas;
1997-2001 Macroeconomic advicer DnB Asset Management ;
1997-2001 Boardmember, Foundation for Research in Economics and Business
Administration;
1996 Advicer to the Rattsø-committee, a Committe that proposed
a new system for financing municipalities in Norway;
1996 Advicer to the Bergo-committee, a Committeee that investigated how
mobile capital was internationally and what the policy implications where
for Norway;
1995 Member of the Property Tax Committee (PTC) - the PTC was enacted
by the Norwegian parliment to propose a new law on the taxation of property
Referee Services:
American Economic Review, Journal of the European Economic Association,
Economic Journal, Journal of Public Economics, Journal of International
Economics, Oxford Economic Papers, Journal of Urban Economics, European
Economic Review, Scandinavian Journal of Economics, International Tax
and Public Finance, FinanzArchiv, Journal of Public Economics Theory,
National Tax Journal , Canadian Journal of Economics.
Selected Publications
International:
"Barriers to Trade and International Competition: The Choice of Commodity
Tax base", International Tax and Public Finance 12, 281-300, 2005
(co-authors A. Haufler and F. Stahler);
"Corporate Tax Systems, Multinational Enterprises, and Economic Integration",
Journal of International Economics 65, 507- 521, 2005 (co-authors K.H.,
Midelfart Knarvik and H.J. Kind);
"Tacit Collusion and International Commodity Taxation", Journal
of Public Economics 88, issue 3-4, 591-617, 2004 (co-author A. Haufler);
"Formula Apportionment and Transfer Pricing under Oligopolistic Competition",
Journal of Public Economic Theory 5(2), 417-435, 2003 (co-authors P.Raimondos-Møller
and S.B.Nielsen);
"Symmetric Tax Competition under Formula Apportionment", Journal
of Public Economic Theory 5(2), 4-15 , 2003 (co-author W.Eggert);
"International Capital Mobility and the Taxation of Portfolio Investments",
Swedish Economic Journal 9(1), 111-140, 2002;
"Tax competition and international public goods", International
Tax and Public Finance 8(2), 111-120, 2002 (co-author K. Bjorvatn);
"To Peg or not to Peg", Economic Letters 73, 161-167., 2001
(co-authors H. Berger and H. Jensen);
"Personal Income Taxation and Welfare Appropriation in an Open Economy",
Journal of Population Economics, issue 1, vol. 14, 211-231, 2000 (co-authors;
P. Osmundsen and K.P. Hagen);
"Competing for Capital in a Lumpy World", Journal of Public
Economics 78, 253-274, 2000 (co-authors K.H., Midelfart Knarvik and H.J.
Kind);
"Corporate Tax Systems and Cross Country Profit Shifting", Oxford
Economic Papers 52, 306-325, 2000 (co-author A. Haufler);
"Corporate Taxation, Profit Shifting and the Efficiency of Public
Input Provision", Finanzarchiv no. 4/5 vol 56, 481-499, 1999 ( co-author
A. Haufler);
"Transfer Pricing and Ownership Structure", Scandinavian Journal
of Economics 101(4), 673-688, 1999 (co-author T. Gabrielsen);
"Fortress Building in Global Tax Competition", Journal of Urban
Economics 46, 156-167, 1999 (co-author K. Konrad);
"Trade, Multinationals and Tranfer Price Regulations", Canadian
Journal of Economics 32(3), 817-34, 1999 (co-author A. Weichenrieder);
"Multinationals and the Taxation of Foreign Source Income",
The International Journal of the Economics of Business 6 (1) , 93-105,
1999;
"The Political Economy of Capital Controls and Tax Policy in a Small
Open Economy", European Journal of Political Economy 13(3) 543-559,
1998 (co-author Bjerksund, P.);
"Internationally Mobile Firms and Tax Policy", Journal of International
Economics Volume 45(1), 77-96, 1998 (co-authors Osmundsen, P., and K.P.
Hagen);
"Transfer Pricing as a Strategic Device for Dezentralized Multinationals",
International Tax and Public Finance, 4, 277 - 290; 1997 (co-author L.
Sørgaard);
"Optimal Income Taxation and International Labour Mobility",
Bulletin of Economic Research, 49(4), 327-346, 1997;
"Capital Controls and Capital Flight", Finanzarchiv, 52(1),
33-42, 1995 (co-author P. Bjerksund);
"Optimal Taxation, Capital Mobility, and Tax Evasion", The Scandinavian
Journal of Economics 95 (3), 377-386, 1993;
"Investment Incentives and International Tax Paradoxes", Public
Finance 47 (3), 476 - 486, 1992
Norwegian:
"Finanspolitiske utfordringer i en åpen økonomi: Vinnere
og tapere" (english. title: Challenges for tax policy in the open
economy: Losers and winners). I boken: Mot et globalisert Norge, redaktører
B.S. Tranøy og Ø. Østerud, Gyldendal Forlag, 2001;
"Et vekstdrepende budsjett" (english title: Killing growth:
the national budget for 2001) . Sosialøkonomen nr. 7. Oktober 2000
(co-authors J.T. Klovland og Ø. Thøgersen);
"Skattekonkurranse" (english title: Tax competition). SNF årbok
1999, 201-216, 1999 (editor Ø. Thøgersen);
"Mot en ny økonomisk geografi? Implikasjoner av økonomisk
integrasjon for velferd og næringsstruktur i et lite land"
(english title: New economic geography: implications for a small open
economy). Norsk Økonomisk Tidsskrift 114 (260-299), 1998 (co-authors,
Kind, H.J, og Midelfart, K.H. K) "En samfunnsøkonomisk vurdering
av ulike finansieringsformer for kommunal virksomhet "(english title:
An economic evaluation of how to finance local public spending). Vedlegg
4, 224-266 i NOU 1997:8 Om finansieringen av kommunesektoren (co-author
K. Sunnevåg). "Om eiendomsskatten" (english title: The
property tax). Vedlegg 1. s. 143-154 i NOU 1996: 20: Ny lov om eiendomsskatt;
"Kommentar til Rattsø-utvalgets innstilling" (english
title: A comment on the Rattsø-committee). Sosialøkonomen
Nr. 3 Mars, ss. 2 - 5, 1996;
"Bør rederiene gis skattemessige særbehandling?"
(english title: Should the shipping industry be given tax breaks?) Sosialøkonomen
Nr. 2 Februar, ss. 2 - 4, 1996;
"Konsekvenser av økt kapitalmobilitet for den nasjonale beskatningen"
(english title: On capital mobility and taxation). Vedlegg 5 s. 82 - 90
i NOU 1996:17: I Norge - for tiden? Konsekvenser av økt internasjonalisering
for en liten åpen økonomi "Skattepolitikk og kapitalmobilitet:
Er velferdsstaten i fare?" (English title: Tax base mobility: is
the welfare state under threat?). Norsk Økonomisk Tidsskrift 108,
245-270, 1994;
"Kapitalbeskatning og effektivitet i en åpen økonomi"
(english title: Efficiency and the taxation of capital in the open economy).
Norsk Økonomisk Tidsskrift 107, 79-100, 1993
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