Image Credit: Giulia Perini & Alessandro Dondero

My research focuses on how tax policies affect individual and corporate behavior and on the impacts of increased tax transparency. In my research, I employ advanced textual analysis techniques including self-developed measures to create new datasets based on unstructured text. Moreover, I make use of confidential micro-level data from tax authorities to shed light on the impact of transparency initiatives on tax revenues.

For all my current working papers, see my SSRN page.

TAXFAIR is a project founded by the European Union. Using high-quality Norwegian administrative data, TAXFAIR aims to analyse the effectiveness of a system for automatic exchange of information and to determine the characteristics that maximizes tax revenue extraction. Overall, TAXFAIR will provide a knowledge based framework for governments around the world to implement an effective system for the automatic exchange of information exchange. This will help reducing inequality given the concentration of unreported income hidden in offshore locations among the 0.1% highest earners. Thus, TAXFAIR will contribute to the United Nations sustainable development goal number ten.

PUBLICATIONS

The Value of a Loss: The Economic Impact of Restricting Tax Loss Transfers. Journal of Accounting Research, (with A. T. Bührle, B. Stage & J. Voget)

We discuss the results of our paper at Duke FinReg Blog and DN

The Big Short (Interest): Closing the Loopholes in the Dividend-Withholding Tax. American Economic Journal Economic Policy (with E. Gavrilova, D. Murphy & F. Zoutman)

Media mention: Follow the Money; we discuss the results of our paper at Bloomberg Tax

Tax Strategy Disclosure: A Greenwashing Mandate? Journal of Accounting Research (with K. A. Bilicka, C. Seregni & B. Stage)

Media mention: TaxNotes ; Forbes; DN

WORKING PAPERS

FinTag2Text: Mapping Financial Statement Disclosures with XBRL Data. with C. Burd, F. Grossetti & P. Lisowsky (Winner of the Edmund Outslay Outstanding Paper Award at the Illinois Tax Doctoral Consortium V) - Previously circulating as "Does the Story Matter? Putting Financial Statement Numbers into Context using XBRL Data", under 2 round R&R at European Accounting Review
Lost in Information: National Implementation of Global Tax Agreements. with A. Alstadsæter, J. Miethe, & B. Stage conditionally accepted at Journal of Public Economics
Corporate Competitive Externalities of US Government Financial Assistance, with C. M. L. Cincotta & A. Koester; under R&R at Journal of Accounting Research
Business Model Digitalization, Competition and Tax Savings. with P. Lisowsky, B. Stage & M. Todtenhaupt; under R&R at Contemporary Accounting Research

WORK IN PROGRESS

Local effects of global tax disclosure policies. with R. Lester, M. Sixdenier, & B. Stage
Tax-Motivated Transactions and Loss Carryforwards (working title) with A. Alstadsæter, A. T. Bührle, R. Lester, & B. Stage
Artificial Intelligence and the Human Capital Structure of Tax Advisory with A. Alstadsæter, A. Noyer, & K. A. Schulz
Tax Transparency Enforcement and Private Capital, with C. Martínez-Toledano, A. Gocmen & M. Sixdenier
Migration Policy in Times of High Demand: Evidence from the Market of Tax Professionals, with C. Cincotta & K. A. Schulz

BOOK CONTRIBUTION

Citizenship/Residence by Investment and Digital Nomad Visas: The Golden Era of Individual Tax Evasion and Avoidance? with M. Mardan & B. Stage - Part of the Research Handbook on the Economics of Tax Havens from A. Lejour & D. Schindler