Published and Forthcoming Papers

Tax Evasion and Inequality
(with Annette Alstadsæter and Gabriel Zucman)
American Economic Review, 2019
[economist] [guardian #1] [guardian #2] [washington post] [forbes] [LA times] [huffington post] [frankfurter allgemeine] [le soir] [der standard[voxeu]

The Distortive Effect of Too-Big-To-Fail: Evidence from the Danish Market for Retail Deposits
(with Rajkamal Iyer, Thais Lærkholm Jensen and Adam Sheridan)
Review of Financial Studies, forthcoming
(Previously circulated as “The Run for Safety: Financial Fragility and Deposit Insurance”)

Can Taxes Tame the Banks? Evidence from the European Bank Levies” [appendices: data levies]
(with Michael Devereux and John Vella)
Economic Journal, forthcoming

Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data
(with Thomas Tørsløv and Ludvig Wier)
World Bank Economic Review, forthcoming

Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Ineqality
(with Annette Alstadsæter and Gabriel Zucman)
Journal of Public Economics, 2018
[financial times] [economist] [nytimes] [le figaro] [la repubblicca] [die welt] [NBER Digest] [F&D]

The Consumption Effects of the 2007-2008 Financial Crisis: Evidence from Households in Denmark
(with Thais Lærkholm Jensen)
American Economic Review, 2017

Petro Rents, Political Institutions and Hidden Wealth: Evidence from Offshore Bank Accounts
(with Jørgen Juel Andersen, David Dreyer Lassen and Elena Paltseva)
Journal of the European Economic Association, 2017

The Power of Financial Transparency: An event-study of country-by-country reporting standards
(with Dan Larsen)
Economics Letters, 2016

Taxing the Financially Integrated Multinational Firm
Journal of Public Economic Theory, 2016

The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown” [data appendix]
(with Gabriel Zucman)
American Economic Journal: Economic Policy, 2014
(reprinted in “The Economics of Tax Avoidance and Evasion”, Ed. Dhammika Dharmapala, 2017)
[economist] [guardian] [foreign policy] [huffington post] [die zeit] [der standard] [OECD blog 1] [OECD blog 2]

Tax Avoidance with Cross-Border Hybrid Instruments
Journal of Public Economics, 2014

Tax evasion and Swiss Bank Deposits
Journal of Public Economics, 2014
(referenced extensively in the European Commission’s review of the Savings Directive)

Optimal Fiscal Barriers to International Economic Integration in the Presence of Tax Havens
Journal of Public Economics, 2012

Imperfect Tax Competition for Profits, Asymmetric Equilibria and Beneficial Tax Havens
Journal of International Economics, 2010