Blar i Discussion papers (FOR) på forfatter "Stage, Barbara M. B."

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    • 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 ...

    • 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)
      We study how national implementation of global tax agreements shape their effectiveness by focusing on the multilateral agreement on automatic information exchange on financial assets, the Common Reporting Standard (CRS). ...