Andreas Økland

Check out:

• NEW WORKING PAPER: Who owns cryptocurrency? (July 2024)

• NEW NOTE: The Mystery of Anonymous Investment in US Real Estate (June 2024)

• NEW NOTE: Foreign investment in the Dubai housing market, 2020-2024 (May 2024)

• 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 second time during spring 2025. (Info on sign up here - to be updated)

• 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 2025.

Research

Currently working on:

• Who owns cryptocurrency? With Mona Barake and Elvin Le Pouhaër. Skatteforsk Working Paper #17 (Working paper link)

• 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) -- New: Update note 2024 

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

• 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:

• Tax havens, personal tax evasion and inequality. "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)

• 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

• 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)