About this article
Article Category: Article
Published Online: May 19, 2025
Page range: 72 - 82
Received: Jan 19, 2024
Accepted: Aug 26, 2024
DOI: https://doi.org/10.2478/ntaxj-2024-0006
Keywords
© 2024 Petter Bjerksund et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Bjerksund, Petter
Norwegian Center for Taxation (NoCeT) at the Norwegian School of Economics
Hopland, Arnt Ove
Centre for Applied Research at NHH (SNF)
Schjelderup, Guttorm
Norwegian Center for Taxation (NoCeT) at the Norwegian School of Economics