|Journal||Title and author|
|Journal of Public Economics, 147 (2017), 1-15||
Capital Taxation and Imperfect Competition: ACE vs. CBIT
Brekke, K., Garcia Pires, A., Schindler, D. and Schjelderup, G.
This working paper describes the database used by the Institute for Research in Economics (SNF) and the Norwegian School of Economics (NHH) in research based on companies' accounts. The purpose of this working paper and the pertaining data files with accounting and company data is to document and quality assure the database covering all Norwegian enterprises and groups for the years 1992 to 2014, with some exceptions in the first years. The working paper is a translation of Arbeidsnotat nr. 10/16 “Regnskapsboka - Dokumentasjon og kvalitetssikring av SNFs og NHHs database med regnskaps- og foretaksinformasjon for norske bedrifter”, which is the latest version of a series of annual working papers started from 2009. The translation has been financed by the Argentum Centre for Private Equity at NHH.