Blar i NHH Brage på forfatter "Stage, Barbara M. B."
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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 ... -
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)This paper studies how national implementation shapes individual responses to global agreements by looking at the introduction of the multilateral standard for automatic information exchange on financial assets, i.e., the ...