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)
Revision requested by the American Economic Journal: Economic Policy
(referenced in testimony before the U.S. Permanent Subcommittee on Government Operations)
[NBER digest]

Can Taxes Tame the Banks? Evidence from the European Bank Levies“[appendices: data levies]
(with Michael Devereux and John Vella)
Revised-and-resubmitted to the Economic Journal

At your service! The role of tax havens in international trade with services
(with Shafik Hebous)
Revised-and-resubmitted to the Journal of Public Economics

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

The deterrence effect of whistleblowing. An event study of leaked customer information from banks in tax havens
(with Tim Stolper)
[voxeu]

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