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Categoría del artículo: Article
Publicado en línea: 19 may 2025
Páginas: 72 - 82
Recibido: 19 ene 2024
Aceptado: 26 ago 2024
DOI: https://doi.org/10.2478/ntaxj-2024-0006
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© 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