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
WORKING PAPERS
Tax Strategy Disclosure: A Greenwashing Mandate? R&R at Journal of Accounting Research, with K. A. Bilicka, C. Seregni & B. Stage
The Big Short (Interest): Closing the Loopholes in the Dividend-Withholding Tax. R&R at 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
The Value of a Loss: The Economic Impact of Restricting Tax Loss Transfers. R&R at Journal of Accounting Research, with A. T. Bührle, B. Stage & J. Voget
Does the story matter? Putting financial statement numbers into context using XBRL data. with C. Burd, F. Grossetti & P. Lisowsky (Winner of the Edmund Outslay Outstanding Paper Award at the Illinois Tax Doctoral Consortium V)
Lost in Information: National Implementation of Global Tax Agreements. Under Review, with A. Alstadsæter, J. Miethe, & B. Stage
Business Model Digitalization, Competition and Tax Savings. Under Review, with P. Lisowsky, B. Stage & M. Todtenhaupt
So close and yet so far: the ability of mandatory disclosure rules to crack down on offshore tax evasion. Working Paper with M. Mardan, & R. R. Muddasani (Winner of the Grant "FRP 2022 Detecting and countering illicit financial flows" from United Nations University World Institute for Development Economics Research)
WORK IN PROGRESS
FATCA and Tax Compliance. with R. Lester, B. Stage & F. Zoutman
Using administrative data to assess the cost of increased tax transparency, with B. Stage
Tax subsidies and competition, with A. Koester & C. M. L. Cincotta
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