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
[unu-wider]

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
(single-authored)
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
(single-authored)
Journal of Public Economics, 2014

Tax evasion and Swiss Bank Deposits
(single-authored)
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
(single-authored)
Journal of Public Economics, 2012

Imperfect Tax Competition for Profits, Asymmetric Equilibria and Beneficial Tax Havens
(single-authored)
Journal of International Economics, 2010