Blar i NHH Brage på forfatter "Casi, Elisa"
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The Big Short (Interest): Closing the Loopholes in the Dividend-Withholding Tax
Casi, Elisa; Gavrilova, Evelina; Murphy, David; Zoutman, Floris T. (Discussion paper;7/22, Working paper, 2022-02-22)We study the effect of stricter enforcement of the dividend-withholding tax (DWT). We focus on a 2016 Danish enforcement reform and compare Denmark to its Nordic neighbors. Throughout Nordic stock markets, shares on loan ... -
Business model digitalization, competition, and tax savings
Casi, Elisa; Lisowsky, Petro; Stage, Barbara M. B.; Todtenhaupt, Maximilian (Discussion paper;6/24, Working paper, 2024-03-13)We examine the effect of business model digitalization on competition and how corporate tax savings through digitalization may augment this relationship. Global policymakers express concern that digitalization-related tax ... -
Citizenship/Residence by Investment and Digital Nomad Visas: The Golden Era of Individual Tax Evasion and Avoidance?
Casi, Elisa; Mardan, Mohammed; Stage, Barbara M. B. (Discussion paper;12/23, Working paper, 2023-08-31)In recent decades, increased mobility of capital and labor improved individuals’ opportunities to avoid or evade tax. This chapter explores two programs commonly provided by tax havens that facilitate individuals in dodging ... -
Dual Citizenship and the Directive on Administrative Cooperation(DAC6) of the European Union : An empirical study on dual citizenship as a method of regulatory arbitrage
Muddasani, Rohit Reddy (Master thesis, 2021)The DAC6 directive was introduced by the EU in the year 2018 with a policy objective to increase the effectiveness in tackling cross-border tax avoidance and evasion. Dual citizenship is one of the methods of achieving ... -
Lost in Information: National Implementation of Global Tax Agreements
Alstadsæter, Annette; Casi, Elisa; Miethe, Jakob; Stage, Barbara M. B. (Discussion paper;22/23, Working paper, 2023-11-13)In unparalleled international coordination, more than 100 countries adopted the Common Reporting Standard (CRS), committing to automatically exchange information on citizens’ foreign financial assets. We study how heterogeneity ...