Working Papers

Taxing Hiden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts
(with Patrick Langetieg, Daniel Reck, Max Risch and Joel Slemrod)
Conditionally accepted at the American Economic Journal: Economic Policy
(referenced in testimony before the U.S. Permanent Subcommittee on Government Operations)
[NBER digest]

Taxation and the Allocation of Risk inside the Multinational Firm” (September 2019)
(with Johannes Becker and Nadine Riedel)
Revision requested by the  Journal of Public Economics

At your service! The role of tax havens in international trade with services
(with Shafik Hebous)
Revision requested by the  European Economic Review

The deterrence effect of whistleblowing” (October 2019)
(with Tim Stolper)
[voxeu]’

Tax evasion and tax avoidance” (October 2019)
(with Annette Alstadsæter and Gabriel Zucman)

 

Surveys and policy papers

Tax evasion through offshore accounts: a review of the empirical evidence and questions for future research” [ES] [CA]
Contribution to IEB Report 4/2018: “The present and future of tax havens”

Capital flight and development: An overview of concepts, methods, and data sources
(with Jukka Pirttilä)
WIDER Working Paper 2016/95