Andreas Økland

New:

• Who Owns Cryptocurrency? With Mona Barake and Elvin Le Pouhaër. (Updated working paper - July 2025)

• Safely Opening Pandora’s Box: A Guide for Researchers Working with Leaked Data. With Annette Alstadsæter and Matt Collin. International Tax and Public Finance (Open access link)

• Assessing the Coverage of the Automatic Exchange of Information Under the CRS. With Hjalte Fejerskov Boas, Matthew Collin, Sarah Godar, Carolina Moura. EU Tax Observatory Report #7 (Link to report)

Check out:

• atlas-offshore.world – A website dedicated to bringing you the most up-to-date estimates on offshore wealth, effective tax rates and profit shifting.

• BUS262 Internasjonal skatt, skatteparadiser og bærekraft – A digital course (in Norwegian) on international tax and profit shifting. Given for the third time during spring 2026. (Info on sign up here during the fall)

• BUS360 Taxes, Inequality, and Sustainability – A campus-based introduction to taxes, with a special focus on the taxation of households and on inequality. Given in January 2026.

Research

Currently working on:

• Assessing the Coverage of the Automatic Exchange of Information Under the CRS. With Hjalte Fejerskov Boas, Matthew Collin, Sarah Godar, Carolina Moura. EU Tax Observatory Report #7 (Link to report)

• Who Owns Cryptocurrency? With Mona Barake and Elvin Le Pouhaër. Skatteforsk Working Paper #17 (Link to working paper)

• Who owns offshore real estate? Evidence from Dubai. With Annette Alstadsæter, Matt Collin, Bluebery Planterose and Gabriel Zucman.
  * EU Tax Observatory Working Paper #1 (Working paper link, data, ethics statement and appendices)
  * Updated figures in "Foreign investment in the Dubai housing market, 2020-2024"

• Towards an Atlas of Offshore Real Estate: Estimates for Selected Cities and Areas. With Annette Alstadsæter, Matt Collin, Karan Mishra, Bluebery Planterose and Gabriel Zucman (Latest version)

• Reform without ruckus: The house price effect of a tax on high-value homes. Draft. (Latest version)

• Increasing Cross-Border Ownership of Real Estate: Evidence from Norway. With Annette Alstadsæter. EU Tax Observatory Working Paper #8 (Working paper link)
  
  

Publications:

• Safely Opening Pandora’s Box: A Guide for Researchers Working with Leaked Data. With Annette Alstadsæter and Matt Collin. International Tax and Public Finance. (Open access link)

• Tax havens, personal tax evasion and inequality. Chapter in "Research Handbook on Tax Havens", Edward Elgar Publishing, Editors A. Lejour and D. Schindler. (Ungated version of the review is published as Skatteforsk WP #3)

• Norwegian and US Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well. With Annette Alstadsæter, Julie Brun Bjørkheim and Wojciech Kopczuk. National Tax Journal, September 2020, 73 (3), 805-828. (Paper link - Ungated version available as NBER Working Paper No. 27637)

Other:

• The Mystery of Anonymous Investment in US Real Estate. With Matt Collin and Karan Mishra. EU Tax Observatory note (Link)

• Skatteparadiser - hva vet vi. With Julie Brun Bjørkheim. Chapter in Skjult, 3rd edition, January 2023 (Dropbox link)

• Tax and Secrecy Issues in Real Estate Markets. PhD dissertation, Norwegian University of Life Sciences, November 2022. (Dropbox link)
  Chapter 1: Reform without ruckus: The house price effect of a tax on high-value homes
  Chapter 2: Hidden in Plain Sight: Offshore ownership of Norwegian real estate
  Chapter 3: Who owns offshore real estate? Evidence from Dubai
  Chapter 4: Norwegian and US Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well