Økonomisk Institut

Søren Bo
Professor emeritus

Kontor: POR/16.A-3.53
Curriculum Vitae
Primære forskningsområder
  • Tax policy in open economies
  • Public finance in general
Link til denne hjemmeside

I am a professor of public economics at the Department of Economics, CBS. My interest areas are fairly broad -- tax policy in open economies, public finance in general, intertemporal macroeconomics, corporate finance - but my research mainly lies within tax policy in open economies. Here, the overall design of the tax system, taxation of multinational corporations, taxation and cross-border shopping, and public policy vis-a-vis entrepreneurship are primary research fields.

  • Contract, agency and game theory (Advanced Economics and Finance)
  • The Firm in a Global Environment (Applied Economics and Finance)

  • Corporate Finance (Cand.merc.mat.)

Course responsible:

  • Offentlig Økonomi (HD 1.del)
  • Supervision of Bachelor, Master and PhD theses
Udvalgte publikationer
  • Current account effects of a devaluation in an optimizing model with capital accumulation, Journal of Economic Dynamics and Control, 1991
  • On the optimality of the Nordic system of dual income taxation (with Peter Birch Sørensen), Journal of Public Economics, 1997
  • Capital income and profit taxation with foreign ownership of firms (with Harry P. Huizinga), Journal of International Economics, 1997
  • A simple model of commodity taxation and cross-border shopping, Scandinavian Journal of Economics, 2001
  • Company taxation and spillovers: Separate accounting versus formula apportionment (with Pascalis Raimondos-Møller and Guttorm Schjelderup), European Economic Review, 2010
Publikationer & formidling
Søren Bo Nielsen / Commentary : Iceland. How Could This Happen?.
I: Reform Capacity and Macroeconomic Performance in the Nordic Countries. red. /Torben M. Andersen; U. Michael Bergman; Svend E. Hougaard Jensen. Oxford : Oxford University Press 2015, s. 349-352
Bidrag til bog/antologi
Søren Bo Nielsen / Industrial Foundations in the Tax System
Paper presented at 70th Annual Congress of the International Institute of Public Finance, 2014
Søren Bo Nielsen / Transfer Pricing : Roles and Regimes.
I: Revista de Economia Mundial, Vol. 37, 2014, s. 103-122
Søren Bo Nielsen / Exploitation of Natural Resources and the Public Sector in Greenland : Background Paper for the Committee for Greenlandic Mineral Resources to the Benefit of Society.
København : Københavns Universitet 2013, 27 s. (Baggrundspapirer / Udvalget for samfundsgavnlig udnyttelse af Grønlands naturressourcer)
Rasmus Højbjerg Jacobsen; Søren Bo Nielsen; Anders Sørensen / The Fiscal Trilemma in a Danish Perspective
I: Public Finance Review, Vol. 41, Nr. 6, 11.2013, s. 791-823
Søren Bo Nielsen; Pascalis Raimondos-Møller / Multiple Roles of Transfer Prices : One vs. Two Books .
I: Fundamentals of International Transfer Pricing in Law and Economics. red. /Wolfgang Schön; Kai A. Konrad. Berlin : Springer Science+Business Media B.V. 2012, s. 25-46 (MPI Studies in Tax Law and Public Finance, Nr. 1, Vol. 1)
Bidrag til bog/antologi
Søren Bo Nielsen; Jan Rose Skaksen; Nikolaj Malchow-Møller / Taxes, Tuition Fees and Education for Pleasure
I: Journal of Public Economic Theory, Vol. 13, Nr. 2, 4.2011, s. 189-215
Søren Bo Nielsen; Pascalis Raimondos-Møller; Guttorm Schjelderup / Company Taxation and Tax Spillovers : Separate Accounting Versus Formula Apportionment .
I: European Economic Review, Vol. 54, Nr. 1, 2010, s. 121-132
Søren Bo Nielsen; Steen Thomsen; Morten Bennedsen; Kasper Meisner Nielsen / Private Equity in Denmark : Capital Structure and Taxes.
I: Private Equity: Fund Types, Risks, Returns and Regulation. . red. /Douglas Cumming. : Wiley 2010, s. 555-578
Bidrag til bog/antologi
Søren Bo Nielsen / Selskabsbeskatning i EU : CCCTB?.
I: Design og styring af institutioner: Økonomiske essays til ære for Niels Blomgren-Hansen : Festskrift i anledning af 70-års-dagen den 22. april 2009. . red. /Svend E. Hougaard Jensen; Peter Møllgaard. København : Handelshøjskolens Forlag 2009, s. 197-214
Bidrag til bog/antologi
Flere resultater ...(ialt 34 )
Academic Interests
Tax policy in open economies, public finance in general, corporate finance, intertemporal macroeconomics, the economy of Greenland