New study: Improving the Danish revenue regulation

The Danish revenue regulation can be improved in three dimensions. Firstly, the regulation should adapt to a forward oriented approach – especially with regard to investments – as well as implement a WACC element and high powered incentives. Secondly, environmental, climate and customer needs must be integrated with the economic regulation. Thirdly, there is a need to increase the efficiency of climate adaptation.

In this study, we analyse the investment incentives in the current regulatory setup, the implications of implementing a WACC and high-powered incentives as well as making recommendations for a reform.

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For further information, please contact Malte Lisberg Buhr

New study: Education and experience increase the likelihood of becoming a high-growth entrepreneur

High-growth entrepreneurs play an important role in ensuring competition and innovation in the Danish economy. However, data limitations have led to confusion on what the optimal policy for promoting entrepreneurship is. In this new study, we identify multiple characteristics shared by high-growth entrepreneurs in Denmark.

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For further information, please contact Sigurd Næss-Schmidt

New study: How public-private partnerships can generate growth in Denmark

Since the first project was agreed upon in 2004, 47 public-private partnership projects have been signed in Denmark. A public-private partnership is driven for the purpose of attaining the best possible overall economy, quality and delivery certainty, and also carries expected cost savings on both equipment and operation costs.

In this study, we analyse how better collaboration between the public and private sector in Denmark can generate overall growth for the entire country.

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For further information, please contact Sigurd Næss-Schmidt

New studies: The next step for customer owned Danish water utilities

The Danish customer owned water utilities have the difficult task to plan and operate an efficient and well-functioning production and distribution of tap water. Doing so, Danish utilities face two main challenges going forward: Firstly, the investments are expected to increase significantly in the future implying higher prices. Secondly, costumers demand higher quality, services and individual solutions, which also implies higher prices.

Our two most recent studies deal with these challenges and outline solutions for going forward. First, we provide an overview of how Danish water utilities can initiate the work with asset management under the current regulatory setup. Second, we analyse the weaknesses of the current regulatory setup, develop a new dialogue based regulation and make recommendations for a reform.

We find that the Danish revenue regulation should take the next regulatory step towards a more forward and customer oriented approach. In that context, the Danish water utilities are ready to embrace the opportunities within digitalization, innovation, corporation, asset management, benchmarking etc. going forward. However, Denmark needs a reformed regulation providing more freedom of methodology.

Learn more about the study 'Asset Management in customer owned Danish water utilities'

Learn more about the study 'The next regulatory step for customer owned Danish water utilities'

For further information, please contact Malte Lisberg Buhr

New study: Small, innovative, open economies likely to lose tax revenue with new marketing intangibles approach

As part of the discussions addressing the tax challenges of the digital economy in BEPS action 1, a new proposal for international tax reform with marketing intangibles at the core has emerged.

Our study shows that small, open countries with high-intensity R&D in exporting sectors will likely lose net revenues if the marketing intangibles approach is introduced. Furthermore, the proposal will also impact effective tax rates of individual companies. Hence, it is both a country and company tax issue, likely to impact investments.

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For further information, please contact Helge Sigurd Næss-Schmidt