• 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 ...
    • Income Shifting under Losses 

      Hopland, Arnt O.; Lisowsky, Petro; Mardan, Mohammed; Schindler, Dirk (Discussion paper;21/15, Working paper, 2015-09-16)
      This paper examines the flexibility of multinational firms to use income-shifting strategies within a tax year to react to operating losses. We develop a theoretical model that considers how affiliate losses can be ...