Browsing Department of Business and Management Science by Subject "Tax Enforcement"

Now showing items 1-3 of 3

    • 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 ...

    • Gender Differences in Tax Evasion: Evidence from Norwegian Administrative Data 

      Bjørkheim, Julie Brun; Nygård, Odd E. (Discussion paper;8/24, Working paper, 2024-06-18)
      Using the expenditure approach and administrative data on third-party reported donations, we estimate tax evasion by gender. While men are more prone to risk taking, we find no evidence of this transferring to income ...

    • 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 ...