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Niels Johannesen

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality," NBER Working Papers 23805, National Bureau of Economic Research, Inc.

    Mentioned in:

    1. Bitcoin and Fundamentals
      by Steve Cecchetti and Kim Schoenholtz in Money, Banking and Financial Markets on 2017-12-04 18:12:34
  2. Michael P. Devereux & Niels Johannesen & John Vella, 2013. "Can taxes tame the banks? Evidence from European bank levies," EPRU Working Paper Series 1315, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

    Mentioned in:

    1. Taxing banks does not tame them
      by Economic Logician in Economic Logic on 2014-01-22 21:00:00

RePEc Biblio mentions

As found on the RePEc Biblio, the curated bibliography of Economics:
  1. Johannesen, Niels & Andersen, Asger Lau & Toft Hansen, Emil & Sheridan, Adam, 2020. "Consumer Responses to the COVID-19 Crisis: Evidence from Bank Account Transaction Data," CEPR Discussion Papers 14809, C.E.P.R. Discussion Papers.

    Mentioned in:

    1. > Economics of Welfare > Health Economics > Economics of Pandemics > Specific pandemics > Covid-19 > Economic consequences > Consumption
  2. Adam Sheridan & Asger Lau Andersen & Emil Toft Hansen & Niels Johannesen, 2020. "Social distancing laws cause only small losses of economic activity during the COVID-19 pandemic in Scandinavia," Proceedings of the National Academy of Sciences, Proceedings of the National Academy of Sciences, vol. 117(34), pages 20468-20473, August.

    Mentioned in:

    1. > Economics of Welfare > Health Economics > Economics of Pandemics > Specific pandemics > Covid-19 > Health > Distancing and Lockdown > Effect on Economy

Wikipedia or ReplicationWiki mentions

(Only mentions on Wikipedia that link back to a page on a RePEc service)
  1. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019. "Tax Evasion and Inequality," American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.

    Mentioned in:

    1. Tax Evasion and Inequality (AER 2019) in ReplicationWiki ()
  2. Thais Lærkholm Jensen & Niels Johannesen, 2017. "The Consumption Effects of the 2007–2008 Financial Crisis: Evidence from Households in Denmark," American Economic Review, American Economic Association, vol. 107(11), pages 3386-3414, November.

    Mentioned in:

    1. The Consumption Effects of the 2007–2008 Financial Crisis: Evidence from Households in Denmark (AER 2017) in ReplicationWiki ()

Working papers

  1. Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2023. "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households," NBER Working Papers 31055, National Bureau of Economic Research, Inc.

    Cited by:

    1. J. Scott Davis & Eric Van Wincoop, 2023. "A Theory of Capital Flow Retrenchment," Globalization Institute Working Papers 422, Federal Reserve Bank of Dallas.
    2. Giulia Aliprandi & Thijs Busschots & Carlos Oliveira, 2023. "Mapping the global geography of shell companies," Post-Print hal-04563980, HAL.

  2. Niels Johannesen, 2022. "The Global Minimum Tax," CESifo Working Paper Series 9527, CESifo.

    Cited by:

    1. Shafik Hebous & Michael Keen, 2022. "Pareto-Improving Minimum Corporate Taxation," CESifo Working Paper Series 9633, CESifo.
    2. Chen, Xuyang, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper 121893, University Library of Munich, Germany.
    3. Gschossmann, Emilia & Heckemeyer, Jost H. & Müller, Jessica & Spengel, Christoph & Spix, Julia & Wickel, Sophia, 2024. "The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax rates," ZEW Discussion Papers 24-014, ZEW - Leibniz Centre for European Economic Research.
    4. David R. Agrawal & James M. Poterba & Owen M. Zidar, 2024. "Policy Responses to Tax Competition: An Introduction," NBER Working Papers 32090, National Bureau of Economic Research, Inc.
    5. Andreas Hauer & Hayato Kato, 2024. "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Discussion Papers in Economics and Business 24-06, Osaka University, Graduate School of Economics.
    6. Xuyang Chen, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," Papers 2409.05397, arXiv.org.
    7. Amendolagine, Vito & Bruno, Randolph Luca & Cipollina, Maria & De Pascale, Gianluigi, 2023. "Minimum Global Tax: Winners and Losers in the Race for Mergers and Acquisitions," IZA Discussion Papers 16144, Institute of Labor Economics (IZA).
    8. Schjelderup, Guttorm & Stähler, Frank, 2023. "The Economics of the Global Minimum Tax," Discussion Papers 2023/3, Norwegian School of Economics, Department of Business and Management Science, revised 21 Mar 2023.
    9. Sebastian Dyrda & Guangbin Hong & Joseph B Steinberg, 2022. "A Macroeconomic Perspective on Taxing Multinational Enterprises," Working Papers tecipa-731, University of Toronto, Department of Economics.
    10. Antonella Nocco & Gianmarco I. P. Ottaviano & Matteo Salto & Atsushi Tadokoro, 2024. "Leaving the global playing field through optimal non-discriminatory corporate taxes and subsidies," CEP Discussion Papers dp1992, Centre for Economic Performance, LSE.
    11. Antonella Nocco & Gianmarco Ottaviano & Matteo Salto & Atsushi Tadokoro, 2024. "Levelling the Global Playing Field through Optimal Non-Discriminatory Corporate Taxes and Subsidies," CESifo Working Paper Series 11060, CESifo.
    12. Katarzyna Bilicka & Michael Devereux & İrem Güçeri & Katarzyna Anna Bilicka & Michael P. Devereux & Irem Guceri, 2024. "Tax Policy, Investment and Profit Shifting," CESifo Working Paper Series 11458, CESifo.
    13. Janeba, Eckhard & Schjelderup, Guttorm, 2022. "The global minimum tax raises more revenues than you think, or much less," Discussion Papers 2022/6, Norwegian School of Economics, Department of Business and Management Science, revised 22 Feb 2023.
    14. Nabavi Pardis & Nordström Martin, 2023. "The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden," Nordic Tax Journal, Sciendo, vol. 2023(1), pages 111-123, December.
    15. Rui Pan & Dao‐Zhi Zeng, 2023. "The effects of trade liberalization on tax avoidance," International Journal of Economic Theory, The International Society for Economic Theory, vol. 19(4), pages 898-932, December.
    16. Alexandre Chirat & Guillaume Sekli, 2022. "Assessing the credibility and fairness of international corporate tax rate harmonization via cooperative game theory," Working Papers 2022-08, CRESE.
    17. David R. Agrawal & James M. Poterba & Owen M. Zidar, 2024. "Introduction to "Policy Responses to Tax Competition"," NBER Chapters, in: Policy Responses to Tax Competition, National Bureau of Economic Research, Inc.
    18. Becker, Johannes & Wilson, John D., 2023. "Tax competition with two tax instruments — and tax base erosion," Journal of Public Economics, Elsevier, vol. 225(C).

  3. Niels Johannesen & Jakob Miethe & Daniel Weishaar, 2022. "Homes Incorporated: Offshore Ownership of Real Estate in the U.K," CESifo Working Paper Series 10159, CESifo.

    Cited by:

    1. Damgaard, Jannick & Elkjaer, Thomas & Johannesen, Niels, 2024. "What is real and what is not in the global FDI network?," Journal of International Money and Finance, Elsevier, vol. 140(C).
    2. Dominika Langenmayr & Lennard Zyska, 2021. "Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," CESifo Working Paper Series 8956, CESifo.
    3. Giulia Aliprandi & Thijs Busschots & Carlos Oliveira, 2023. "Mapping the global geography of shell companies," Post-Print hal-04563980, HAL.

  4. Asger Lau Andersen & Niels Johannesen & Adam Sheridan, 2021. "Dynamic Spending Responses to Wealth Shocks: Evidence from Quasi-Lotteries on the Stock Market," CESifo Working Paper Series 9184, CESifo.

    Cited by:

    1. Asger Lau Andersen & Niels Johannesen & Mia Jørgensen & José-Luis Peydró, 2020. "Monetary policy and inequality," Economics Working Papers 1761, Department of Economics and Business, Universitat Pompeu Fabra, revised Mar 2021.
    2. Francesco Capozza & Ingar Haaland & Christopher Roth & Johannes Wohlfart, 2021. "Studying Information Acquisition in the Field: A Practical Guide and Review," ECONtribute Discussion Papers Series 124, University of Bonn and University of Cologne, Germany.

  5. Kreiner, Claus Thustrup & Andersen, Asger Lau & Jensen, Amalie & Johannesen, Niels & Sheridan, Adam, 2021. "How Do Households Respond to Job Loss? Lessons from Multiple High-Frequency Data Sets," CEPR Discussion Papers 16131, C.E.P.R. Discussion Papers.

    Cited by:

    1. Kostøl, Andreas Ravndal & Merkle, Matthew C. & Grindaker, Morten, 2024. "Layoff Costs and Learning about Employer Financial Distress," IZA Discussion Papers 17340, Institute of Labor Economics (IZA).
    2. Odran Bonnet & Étienne Fize & Tristan Loisel & Lionel Wilner, 2024. "Compensation against Fuel Inflation: Temporary Tax Rebates or Transfers?," CESifo Working Paper Series 10917, CESifo.
    3. Odran Bonnet & Etienne Fize & Tristan Loisel & Lionel Wilner, 2024. "Is carbon tax truly more salient? Evidence from fuel tourism at the France-Germany border," Working Papers 2024-06, Center for Research in Economics and Statistics.
    4. Kim, Seonghoon & Wang, Lanjie, 2024. "Navigating Unemployment without Unemployment Insurance: Evidence from Singapore," IZA Discussion Papers 17299, Institute of Labor Economics (IZA).
    5. M. Adam & O.Bonnet & É.Fize & M. Rault & T. Loisel & L. Wilner, 2024. "Cross-border shopping for fuel at the France-Germany border," Documents de Travail de l'Insee - INSEE Working Papers 2024-08, Institut National de la Statistique et des Etudes Economiques.
    6. Nathaniel Pattison, 2024. "Landlords as Lenders of Last Resort? Late Housing Payments During Unemployment," Departmental Working Papers 2401, Southern Methodist University, Department of Economics.
    7. Figueiredo, Ana & Marie, Olivier & Markiewicz, Agnieszka, 2024. "Job Security and Liquid Wealth," IZA Discussion Papers 16744, Institute of Labor Economics (IZA).

  6. Asger Lau Andersen & Emil Toft Hansen & Niels Johannesen & Adam Sheridan, 2020. "Pandemic, Shutdown and Consumer Spending: Lessons from Scandinavian Policy Responses to COVID-19," Papers 2005.04630, arXiv.org.

    Cited by:

    1. Bentzen, Jeanet, 2020. "In Crisis, We Pray: Religiosity and the COVID-19 Pandemic," CEPR Discussion Papers 14824, C.E.P.R. Discussion Papers.
    2. Hanghun Jo & Eunha Shin & Heungsoon Kim, 2020. "Changes in Consumer Behaviour in the Post-COVID-19 Era in Seoul, South Korea," Sustainability, MDPI, vol. 13(1), pages 1-16, December.
    3. Aum, Sangmin & Lee, Sang Yoon (Tim) & Shin, Yongseok, 2021. "COVID-19 doesn’t need lockdowns to destroy jobs: The effect of local outbreaks in Korea," Labour Economics, Elsevier, vol. 70(C).
    4. Kudaisi, Bosede Victoria & Olomola, P.A., 2021. "Impact of COVID-19 Pandemic Lockdown on Food Intake in Nigeria," African Journal of Economic Review, African Journal of Economic Review, vol. 9(3), June.
    5. Dorota Janiszewska & Vilde Hannevik Lien & Dariusz Kloskowski & Luiza Ossowska & Christian Dragin-Jensen & Marianna Strzelecka & Grzegorz Kwiatkowski, 2021. "Effects of COVID-19 Infection Control Measures on the Festival and Event Sector in Poland and Norway," Sustainability, MDPI, vol. 13(23), pages 1-16, November.
    6. E. Guglielminetti & M. Loberto & A. Mistretta, 2023. "The impact of COVID-19 on the European short-term rental market," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 50(3), pages 585-623, August.
    7. Arielle Kaim & Tuvia Gering & Amiram Moshaiov & Bruria Adini, 2021. "Deciphering the COVID-19 Health Economic Dilemma (HED): A Scoping Review," IJERPH, MDPI, vol. 18(18), pages 1-13, September.
    8. Hasan, Iftekhar & Manfredonia, Stefano & Noth, Felix, 2020. "Cultural resilience and economic recovery: Evidence from Hurricane Katrina," IWH Discussion Papers 16/2020, Halle Institute for Economic Research (IWH).
    9. Surico, Paolo & Bracke, Philippe & Croxson, Karen & Fakhri, Daoud & Valletti, Tommaso, 2020. "Mortgage Market Disruptions," CEPR Discussion Papers 15381, C.E.P.R. Discussion Papers.
    10. Herby, Jonas & Jonung, Lars & Hanke, Steve, 2022. "A Literature Review and Meta-Analysis of the Effects of Lockdowns on COVID-19 Mortality," Studies in Applied Economics 200, The Johns Hopkins Institute for Applied Economics, Global Health, and the Study of Business Enterprise.
    11. Elisa Guglielminetti & Concetta Rondinelli, 2024. "Macro and Micro Consumption Drivers in the Wake of the COVID-19 Pandemic," International Journal of Central Banking, International Journal of Central Banking, vol. 20(1), pages 181-237, February.
    12. Ricardo Muñoz-Cancino & Sebastian A. Rios & Marcel Goic & Manuel Graña, 2021. "Non-Intrusive Assessment of COVID-19 Lockdown Follow-Up and Impact Using Credit Card Information: Case Study in Chile," IJERPH, MDPI, vol. 18(11), pages 1-16, May.
    13. Natalie Cox & Peter Ganong & Pascal Noel & Joseph Vavra & Arlene Wong & Diana Farrell & Fiona Greig, 2020. "Initial Impacts of the Pandemic on Consumer Behavior: Evidence from Linked Income, Spending, and Savings Data," Working Papers 2020-82, Becker Friedman Institute for Research In Economics.
    14. Coffey, Cathal & Doorley, Karina & Roantree, Barra & O'Toole, Conor, 2020. "The effect of the Covid-19 pandemic on consumption and indirect taxes in Ireland," Papers BP2021/3, Economic and Social Research Institute (ESRI).
    15. Tsutomu Watanabe & Tomoyoshi Yabu, 2021. "Japan’s Voluntary Lockdown: Further Evidence Based on Age-Specific Mobile Location Data," CARF F-Series CARF-F-508, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
    16. Tsutomu Watanabe & Tomoyoshi Yabu, 2021. "Japan’s Voluntary Lockdown: Further Evidence Based on Age-Specific Mobile Location Data," Working Papers on Central Bank Communication 034, University of Tokyo, Graduate School of Economics.
    17. Marta Fana & Sergio Torrejón Pérez & Enrique Fernández-Macías, 2020. "Employment impact of Covid-19 crisis: from short term effects to long terms prospects," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, vol. 47(3), pages 391-410, September.
    18. Hensvik, Lena & Le Barbanchon, Thomas & Rathelot, Roland, 2020. "Job Search during the COVID-19 Crisis," IZA Discussion Papers 13237, Institute of Labor Economics (IZA).
    19. Feng‐An Yang & Hung‐Hao Chang & Jiun‐Hao Wang, 2022. "The economic impact of the COVID‐19 pandemic on the Taiwanese food industry: Empirical evidence using business transaction data," Journal of Agricultural Economics, Wiley Blackwell, vol. 73(2), pages 376-395, June.
    20. Gustav Engström & Johan Gars & Niko Jaakkola & Therese Lindahl & Daniel Spiro & Arthur A. van Benthem, 2020. "What Policies Address Both the Coronavirus Crisis and the Climate Crisis?," CESifo Working Paper Series 8367, CESifo.
    21. Juranek, Steffen & Paetzold, Jörg & Winner, Hannes & Zoutman, Floris T., 2020. "Labor Market Effects of COVID-19 in Sweden and its Neighbors: Evidence from Novel Administrative Data," Discussion Papers 2020/8, Norwegian School of Economics, Department of Business and Management Science.
    22. Long Hai Vo & Kirsten Martinus & Brett Smith, 2023. "A Demand Systems Approach to Understanding Medium‐Term Post‐Pandemic Consumption Trends," Economic Papers, The Economic Society of Australia, vol. 42(2), pages 183-199, June.
    23. Panu Poutvaara & Madhinee Valeyatheepillay & Panu Poutvaara, 2020. "Covid-19 Pandemic: Challenges and a Way Forward," EconPol Policy Reports 30, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    24. Bruno Carvalho & Susana Peralta & Joao Pereira dos Santos, 2020. "Regional and Sectorial Impacts of the Covid-19 Crisis: Evidence from Electronic Payments," Working Papers ECARES 2020-48, ULB -- Universite Libre de Bruxelles.
    25. Monika Bütler, 2022. "Economics and economists during the COVID-19 pandemic: a personal view," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 158(1), pages 1-15, December.
    26. Johannesen, Niels & Andersen, Asger Lau & Toft Hansen, Emil & Sheridan, Adam, 2020. "Consumer Responses to the COVID-19 Crisis: Evidence from Bank Account Transaction Data," CEPR Discussion Papers 14809, C.E.P.R. Discussion Papers.
    27. Thierry Lorey & Mazhar Mughal & Rashid Javed, 2022. "Pandemic buying: Covid-19 and purchasing behaviour of French households," Working Papers hal-03697828, HAL.
    28. Cevat Giray Aksoy & Michael Ganslmeier & Panu Poutvaara, 2020. "Public Attention and Policy Responses to Covid-19 Pandemic," CESifo Working Paper Series 8409, CESifo.
    29. Ra�l Comp�s & Samuel Faria & T�nia Gon�alves & Vicente Pinilla & Jo�o Rebelo & Katrin Sim�n-Elorz, 2021. "The shock of lockdown on the spending on wine in the Iberian market: the effects of procurement and consumption patterns," Documentos de Trabajo dt2021-04, Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza.
    30. Raymundo M. Campos-Vazquez & Gerardo Esquivel, 2021. "Consumption and geographic mobility in pandemic times. Evidence from Mexico," Review of Economics of the Household, Springer, vol. 19(2), pages 353-371, June.
    31. Vijaya Bandyopadhyaya & Ranja Bandyopadhyaya, 2024. "Understanding the Impact of COVID-19 Pandemic Outbreak on Grocery Stocking Behaviour in India: A Pattern Mining Approach," Global Business Review, International Management Institute, vol. 25(3), pages 750-770, June.
    32. Pedro Brinca & Joao B. Duarte & Miguel Faria-e-Castro, 2020. "Is the COVID-19 Pandemic a Supply or a Demand Shock?," Economic Synopses, Federal Reserve Bank of St. Louis, issue 31, May.
    33. Hung-Hao Chang & Chad Meyerhoefer, 2020. "COVID-19 and the Demand for Online Food Shopping Services: Empirical Evidence from Taiwan," NBER Working Papers 27427, National Bureau of Economic Research, Inc.
    34. Carlos B. Carneiro & I'uri H. Ferreira & Marcelo C. Medeiros & Henrique F. Pires & Eduardo Zilberman, 2020. "Lockdown effects in US states: an artificial counterfactual approach," Papers 2009.13484, arXiv.org, revised Feb 2021.
    35. Zhixian Lin & Christopher M. Meissner, 2020. "Health vs. Wealth? Public Health Policies and the Economy During Covid-19," NBER Working Papers 27099, National Bureau of Economic Research, Inc.
    36. Çakmaklı, Cem & Demiralp, Selva & Özcan, Şebnem Kalemli & Yeşiltaş, Sevcan & Yıldırım, Muhammed A., 2023. "COVID-19 and emerging markets: A SIR model, demand shocks and capital flows," Journal of International Economics, Elsevier, vol. 145(C).
    37. Roee Sarel, 2022. "Crime and punishment in times of pandemics," European Journal of Law and Economics, Springer, vol. 54(2), pages 155-186, October.
    38. Valeria Borsellino & Sina Ahmadi Kaliji & Emanuele Schimmenti, 2020. "COVID-19 Drives Consumer Behaviour and Agro-Food Markets towards Healthier and More Sustainable Patterns," Sustainability, MDPI, vol. 12(20), pages 1-26, October.
    39. Hansen, Stephen & Carvalho, Vasco & García, Juan Ramón & Ortiz, Alvaro & Rodrigo, Tomasa & Rodríguez Mora, José V & Ruiz, Pep, 2020. "Tracking the COVID-19 Crisis with High-Resolution Transaction Data," CEPR Discussion Papers 14642, C.E.P.R. Discussion Papers.
    40. Gerhard Fenz & Helmut Stix, 2021. "Monitoring the economy in real time with the weekly OeNB GDP indicator: background, experience and outlook," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue Q4/20-Q1/, pages 17-40.
    41. Martino Maggetti & Philipp Trein, 2022. "Policy integration, problem-solving, and the coronavirus disease crisis: lessons for policy design [Neglected challenges to evidence-based policy-making: The problem of policy accumulation]," Policy and Society, Darryl S. Jarvis and M. Ramesh, vol. 41(1), pages 53-67.
    42. Horvath, Akos & Kay, Benjamin & Wix, Carlo, 2023. "The COVID-19 shock and consumer credit: Evidence from credit card data," Journal of Banking & Finance, Elsevier, vol. 152(C).
    43. Chen, Zhuo & Li, Pengfei & Liao, Li & Liu, Lu & Wang, Zhengwei, 2024. "Assessing and addressing the coronavirus-induced economic crisis: Evidence from 1.5 billion sales invoices," China Economic Review, Elsevier, vol. 85(C).
    44. Bruno Carvalho & Susana Peralta & Joao Pereira dos Santos, 2020. "What and how did people buy during the Great Lockdown? Evidence from electronic payments," Working Papers ECARES 2020-20, ULB -- Universite Libre de Bruxelles.
    45. Xin Xu & Yi Xie & Feng Xiong & Yan Li, 2022. "The Impact of COVID-19 on Investors’ Investment Intention of Sustainability-Related Investment: Evidence from China," Sustainability, MDPI, vol. 14(9), pages 1-37, April.
    46. Katona, Márton & Petrovics, Nándor, 2021. "Válság és együttműködés. A koronavírus-járvány okozta lehetséges intézményi változások és a kooperatív közszolgáltatások [Crisis and cooperation: possible institutional changes caused by the corona," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(1), pages 76-95.
    47. Sonja Settele & Cortnie Shupe, 2020. "Lives or Livelihoods? Perceived Tradeoffs and Public Demand for Non-Pharmaceutical Interventions," CEBI working paper series 20-17, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
    48. Liu, Qiyang & Liu, Yang & Zhang, Chi & An, Zihao & Zhao, Pengjun, 2021. "Elderly mobility during the COVID-19 pandemic: A qualitative exploration in Kunming, China," Journal of Transport Geography, Elsevier, vol. 96(C).
    49. Gonzalo Castex & Evgenia Dechter & Miguel Lorca, 2021. "COVID-19: The impact of social distancing policies, cross-country analysis," Economics of Disasters and Climate Change, Springer, vol. 5(1), pages 135-159, April.
    50. Akos Horvath & Benjamin S. Kay & Carlo Wix, 2021. "The COVID-19 Shock and Consumer Credit: Evidence from Credit Card Data," Finance and Economics Discussion Series 2021-008, Board of Governors of the Federal Reserve System (U.S.).
    51. Nashwan M. A. Saif & Jianping Ruan & Bojan Obrenovic, 2021. "Sustaining Trade during COVID-19 Pandemic: Establishing a Conceptual Model Including COVID-19 Impact," Sustainability, MDPI, vol. 13(10), pages 1-20, May.

  7. Johannesen, Niels & Langetieg, Patrick & Reck, Daniel & Risch, Max & Slemrod, Joel, 2020. "Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts," LSE Research Online Documents on Economics 105864, London School of Economics and Political Science, LSE Library.

    Cited by:

    1. James Alm, 2021. "Tax evasion, technology, and inequality," Economics of Governance, Springer, vol. 22(4), pages 321-343, December.
    2. Alstadsæter, Annette & Johannesen, Niels & Le Guern Herry, Ségal & Zucman, Gabriel, 2022. "Tax evasion and tax avoidance," Journal of Public Economics, Elsevier, vol. 206(C).
    3. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
    4. Johannesen, Niels & Rijkers, Bob, 2020. "Elite Capture of Foreign Aid: Evidence from Offshore Bank Accounts," CEPR Discussion Papers 14481, C.E.P.R. Discussion Papers.
    5. Casi, Elisa & Spengel, Christoph & Stage, Barbara M. B., 2019. "Cross-border tax evasion after the common reporting standard: Game over?," ZEW Discussion Papers 18-036, ZEW - Leibniz Centre for European Economic Research, revised 2019.
    6. Ralph-Christopher Bayer & Roland Hodler & Paul Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," Papers 1810.09876, arXiv.org.
    7. Florian Scheuer & Joel Slemrod, 2020. "Taxing Our Wealth," CESifo Working Paper Series 8719, CESifo.
    8. James Alm, 2024. "Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World," Working Papers 2404, Tulane University, Department of Economics.
    9. David R. Agrawal & William F. Fox, 2020. "Taxing Goods and Services in a Digital Era," CESifo Working Paper Series 8708, CESifo.
    10. Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2024. "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households," Tax Policy and the Economy, University of Chicago Press, vol. 38(1), pages 61-99.
    11. Hoang Ha Nguyen Thi & Alfons Weichenrieder, 2023. "Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions," CESifo Working Paper Series 10721, CESifo.
    12. Reindl, Ilona & Tyran, Jean-Robert, 2021. "Equal opportunities for all? How income redistribution promotes support for economic inclusion," Journal of Economic Behavior & Organization, Elsevier, vol. 190(C), pages 390-407.
    13. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    14. Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
    15. Paul R. Organ, 2024. "Citizenship and taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 404-453, April.
    16. Garcia Alvarado Fernando & Mandel Antoine, 2022. "The network structure of global tax evasion Evidence from the Panama Papers," Post-Print hal-03881348, HAL.
    17. Agustín Bénétrix & Lorenz Emter & Martin Schmitz, 2024. "Automatic for the (tax) people: information sharing and cross-border investment in tax havens," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 39(120), pages 853-895.
    18. Matthew D. Rablen & Matthew Gould, 2018. "Voluntary disclosure schemes for offshore tax evasion," IFS Working Papers W18/07, Institute for Fiscal Studies.
    19. Arun Advani & Hannah Tarrant, 2021. "Behavioural responses to a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 509-537, September.
    20. Pfaff Dieter & Ruffing-Straube Patricia & Staubli David, 2023. "Aufdeckung von Steuerhinterziehung in der Schweiz durch den automatischen Informationsaustausch," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 24(3), pages 361-374, September.
    21. Heck, Ines & Kapeller, Jakob & Wildauer, Rafael, 2020. "Vermögenskonzentration in Österreich: Ein Update auf Basis des HFCS 2017," Greenwich Papers in Political Economy 30683, University of Greenwich, Greenwich Political Economy Research Centre.
    22. Maximiliano Lauletta & Felipe Montano Campos, 2024. "Is the forgiveness of a tax amnesty divine? Evidence from Argentina," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(5), pages 1229-1248, October.
    23. Juliana Londoño-Vélez & Javier Ávila-Mahecha, 2021. "Enforcing Wealth Taxes in the Developing World: Quasi-experimental Evidence from Colombia," American Economic Review: Insights, American Economic Association, vol. 3(2), pages 131-148, June.
    24. Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van’t Riet, 2020. "Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands," EconPol Working Paper 52, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    25. Gabriel Zucman, 2019. "Global Wealth Inequality," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 109-138, August.
    26. Langenmayr Dominika & Mittermaier Ferdinand, 2021. "Nachhaltiges Wirtschaften, nachhaltig finanziert: Herausforderungen für die Politik in den 2020er Jahren," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 22(3), pages 176-190, September.
    27. David R. Agrawal. & Dirk Foremny & Clara Martinez-Toledano, 2020. "Paraísos Fiscales, Wealth Taxation, and Mobility," Working Papers halshs-03093674, HAL.
    28. Reck, Daniel & Guyton, John & Langetieg, Patrick & Risch, Max & Zucman, Gabriel, 2021. "Tax Evasion at the Top of the Income Distribution: Theory and Evidence," CEPR Discussion Papers 15851, C.E.P.R. Discussion Papers.
    29. Patricia Gil & Justin E. Holz & John A. List & Andrew Simon & Alejandro Zentner, 2023. "Toward an Understanding of Tax Amnesties: Theory and Evidence from a Natural Field Experiment," NBER Working Papers 31210, National Bureau of Economic Research, Inc.
    30. Ines Heck & Anna Hornykewycz & Jakob Kapeller & Rafael Wildauer, 2024. "Vermögensverteilung in Österreich: eine Analyse auf Basis des HFCS 2021/22," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 255, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
    31. Heinsalu, Sander, 2020. "Reversals of signal-posterior monotonicity imply a bias of screening," Journal of Economic Theory, Elsevier, vol. 188(C).
    32. Nguyen Thi, Hoang Ha, 2023. "Till Evasion Does Us Part: Marriage as a Determinant for Tax Evasion," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage" 277651, Verein für Socialpolitik / German Economic Association.
    33. Johannes Becker & John D. Wilson, 2021. "Tax Competition with Two Tax Instruments - and Tax Evasion," CESifo Working Paper Series 9318, CESifo.
    34. Ines Heck & Jakob Kapeller & Rafael Wildauer, 2020. "Vermögenskonzentration in Österreich," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 206, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.

  8. Johannesen, Niels & Rijkers, Bob, 2020. "Elite Capture of Foreign Aid: Evidence from Offshore Bank Accounts," CEPR Discussion Papers 14481, C.E.P.R. Discussion Papers.

    Cited by:

    1. Kubilay, Elif & Raiber, Eva & Spantig, Lisa & Cahlíková, Jana & Kaaria, Lucy, 2023. "Can you spot a scam? Measuring and improving scam identification ability," Journal of Development Economics, Elsevier, vol. 165(C).
    2. Fabo, Brian & Jančoková, Martina & Kempf, Elisabeth & Pástor, Ľuboš, 2021. "Fifty shades of QE: Comparing findings of central bankers and academics," Journal of Monetary Economics, Elsevier, vol. 120(C), pages 1-20.
    3. Dimant, Eugen & Krieger, Tim & Meierrieks, Daniel, 2023. "Paying them to hate US: The effect of U.S. military aid on anti-American terrorism, 1968-2018," Discussion Paper Series 2023-02, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
    4. Hervé Nenghem Takam & Roger Tsafack Nanfosso, 2024. "Importance of official development assistance in improving the economic cycles of Economic and Monetary Community of Central Africa countries," SN Business & Economics, Springer, vol. 4(7), pages 1-22, July.
    5. Christopher Boudreaux & Anand Jha & Monica Escaleras, 2021. "Weathering the Storm: How Foreign Aid and Institutions Affect Entrepreneurship Following Natural Disasters," Papers 2104.12008, arXiv.org.
    6. Al-mouksit Akim & Wissal Sahel, 2023. "Structural change and the National Initiative for Human Development in Morocco: Subnational insights," WIDER Working Paper Series wp-2023-74, World Institute for Development Economic Research (UNU-WIDER).
    7. Hoang Ha Nguyen Thi & Alfons Weichenrieder, 2023. "Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions," CESifo Working Paper Series 10721, CESifo.
    8. Thea How Choon & Giovanna Marcolongo & Paolo Pinotti, 2024. "Money Talks to Autocrats, Bullets Whistle to Democrats: Political Influence under Different Regimes," BAFFI CAREFIN Working Papers 24229, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
    9. Alexeev, Michael & Zakharov, Nikita, 2022. "Who profits from windfalls in oil tax revenue? Inequality, protests, and the role of corruption," BOFIT Discussion Papers 2/2022, Bank of Finland Institute for Emerging Economies (BOFIT).
    10. Dominika Langenmayr & Lennard Zyska, 2021. "Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," Working Papers 204, Bavarian Graduate Program in Economics (BGPE).
    11. Sven Steinkamp & Frank Westermann, 2022. "Development aid and illicit capital flight: Evidence from Nepal," The World Economy, Wiley Blackwell, vol. 45(7), pages 2305-2336, July.
    12. Gallego, Jorge & Prem, Mounu & Vargas, Juan F., 2020. "Corruption in the Times of Pandemia," Working papers 43, Red Investigadores de Economía.
    13. Olbert, Marcel & Spengel, Christoph & Weck, Stefan, 2023. "Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics," ZEW Discussion Papers 23-036, ZEW - Leibniz Centre for European Economic Research.
    14. Brian Fabo & Martina Jancokova & Elisabeth Kempf & Lubos Pastor, 2020. "Fifty Shades of QE: Conflicts of Interest in Economic Research," Working and Discussion Papers WP 5/2020, Research Department, National Bank of Slovakia.
    15. Sharafutdinova,Gulnaz & Lokshin,Michael M., 2020. "Hide and Protect : A Role of Global Financial Secrecy in Shaping Domestic Institutions," Policy Research Working Paper Series 9348, The World Bank.
    16. Rabah Arezki & Youssouf Camara & Frederick van der Ploeg & Grégoire Rota-Graziosi & Rick van der Ploeg, 2024. "Bad Samaritans in Foreign Aid: Evidence from Major Mineral Discoveries," CESifo Working Paper Series 11427, CESifo.
    17. Dominika Langenmayr & Lennard Zyska, 2021. "Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," CESifo Working Paper Series 8956, CESifo.
    18. Khemani,Stuti, 2020. "An Opportunity to Build Legitimacy and Trust in Public Institutions in the Time of COVID-19," Research and Policy Briefs 148256, The World Bank.
    19. Ali Ahmed & Chris Jones & Yama Temouri, . "The relationship between MNE tax haven use and FDI into developing economies characterized by capital flight," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    20. Khadjavi, Menusch & Vertelman, Marjolein, 2022. "Closing pandora's box: How to improve the common reporting standard," Kiel Working Papers 2223, Kiel Institute for the World Economy (IfW Kiel).
    21. Fuchs, Andreas & Gröger, André & Heidland, Tobias & Wellner, Lukas, 2023. "The effect of foreign aid on migration: Global micro evidence from world bank projects," Kiel Working Papers 2257, Kiel Institute for the World Economy (IfW Kiel).
    22. Khaldoon A. Mourad, 2023. "Post-conflict development, reviewing the water sector in Somalia," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(2), pages 1326-1350, February.
    23. Alstadsæter, Annette & Casi, Elisa & Miethe, Jakob & Stage, Barbara M. B., 2023. "Lost in Information: National Implementation of Global Tax Agreements," Discussion Papers 2023/22, Norwegian School of Economics, Department of Business and Management Science, revised 27 Sep 2024.
    24. Kern, Andreas & Nosrati, Elias & Reinsberg, Bernhard & Sevinc, Dilek, 2023. "Crash for cash: Offshore financial destinations and IMF programs," European Journal of Political Economy, Elsevier, vol. 78(C).
    25. J'anos Kert'esz & Johannes Wachs, 2020. "Complexity science approach to economic crime," Papers 2008.12364, arXiv.org.
    26. Kerim Can Kavakli & Giovanna Marcolongo & Diego Zambiasi, 2023. "Sanction Evasion Through Tax Havens," BAFFI CAREFIN Working Papers 23212, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
    27. Thea How Choon & Giovanna Marcolongo & Paolo Pinotti, 2024. "Money Talks to Autocrats, Bullets Whistle to Democrats: Political Influence under Different Regimes," CESifo Working Paper Series 11323, CESifo.
    28. Xuechao Li & Yaxuan Luo & Huijuan Wang, 2023. "Effects of Targeted Poverty Alleviation on the Sustainable Livelihood of Poor Farmers," Sustainability, MDPI, vol. 15(7), pages 1-21, April.
    29. Petr Janský & Markus Meinzer & Miroslav Palanský, 2022. "Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 673-704, July.
    30. Blanco Cossio,Fernando Andres & Sachdeva,Niharika, 2021. "The Cyclicality of IFC Investments : To Be, or Not to Be, Procyclical," Policy Research Working Paper Series 9746, The World Bank.
    31. Catherine Wolfram & Edward Miguel & Eric Hsu & Susanna B. Berkouwer, 2023. "Donor Contracting Conditions and Public Procurement: Causal Evidence from Kenyan Electrification," NBER Working Papers 30948, National Bureau of Economic Research, Inc.
    32. Fuchs, Andreas & Gröger, André & Heidland, Tobias & Wellner, Lukas, 2023. "Reduziert Entwicklungshilfe Migration? [Does foreign aid reduce migration?]," Kiel Policy Brief 169, Kiel Institute for the World Economy (IfW Kiel).
    33. Fuchs, Andreas & Gröger, André & Heidland, Tobias & Wellner, Lukas, 2023. "Does foreign aid reduce migration?," Kiel Policy Brief 169, Kiel Institute for the World Economy (IfW Kiel).
    34. Siranova, Maria, 2024. "Statistical omissions as the stabilizing factor of net foreign assets in EU countries," International Economics, Elsevier, vol. 178(C).
    35. Jakob Miethe, 2020. "The Elusive Banker: Using Hurricanes to Uncover (Non-)Activity in Offshore Financial Centers," CESifo Working Paper Series 8625, CESifo.

  9. Asger Lau Andersen & Niels Johannesen & Mia Jørgensen & José-Luis Peydró, 2020. "Monetary Policy and Inequality," Working Papers 1227, Barcelona School of Economics.

    Cited by:

    1. Aliocha Accardo & Sylvérie Herbert & Cristina Jude & Adrian Penalver, 2023. "Measuring and Comparing Consumption Inequality between France and the United States," Working papers 904, Banque de France.
    2. Martina Jašová & Caterina Mendicino & Ettore Panetti & José-Luis Peydró & Dominik Supera, 2022. "Monetary Policy, Labor Income Redistribution and the Credit Channel: Evidence from Matched Employer-Employee and Credit Registers," Working Papers 1338, Barcelona School of Economics.
    3. Karl-Friedrich Israel & Tim Florian Sepp & Nils Sonnenberg, 2023. "The Effects of Unconventional Monetary Policy on Stock Markets and Household Incomes in Japan," Post-Print halshs-04024219, HAL.
    4. Anastasia Burya & Rui Mano & Mr. Yannick Timmer & Miss Anke Weber, 2022. "Monetary Policy Under Labor Market Power," IMF Working Papers 2022/128, International Monetary Fund.
    5. Samuel Ligonnière & Salima Ouerk, 2024. "The unequal distribution of credit: Is there any role for monetary policy?," French Stata Users' Group Meetings 2024 08, Stata Users Group.
    6. Dominic Cucic & Denis Gorea, 2024. "Non-bank lending and the transmission of monetary policy," BIS Working Papers 1211, Bank for International Settlements.
    7. Nittai K. Bergman & David Matsa & Michael Weber & Michael Weber, 2022. "Inclusive Monetary Policy: How Tight Labor Markets Facilitate Broad-Based Employment Growth," CESifo Working Paper Series 9512, CESifo.
    8. Matusche, Alexander & Wacks, Johannes, 2023. "Does wealth inequality affect the transmission of monetary policy?," Journal of Macroeconomics, Elsevier, vol. 75(C).
    9. Mäki-Fränti, Petri & Silvo, Aino & Gulan, Adam & Kilponen, Juha, 2022. "Monetary policy and inequality: The Finnish case," Bank of Finland Research Discussion Papers 3/2022, Bank of Finland.
    10. Amberg, Niklas & Jansson, Thomas & Klein, Mathias & Rogantini Picco, Anna, 2021. "Five Facts about the Distributional Income Effects of Monetary Policy," Working Paper Series 403, Sveriges Riksbank (Central Bank of Sweden).
    11. Israel, Karl-Friedrich & Sepp, Tim Florian & Sonnenberg, Nils, 2023. "The effects of unconventional monetary policy on stock markets and household incomes in Japan," Working Papers 177, University of Leipzig, Faculty of Economics and Management Science.
    12. Key, Tomas & Lenney, Jamie, 2024. "The impact of aggregate fluctuations across the UK income distribution," Bank of England working papers 1083, Bank of England.
    13. Oh, Joonseok & Picco, Anna Rogantini, 2024. "Macro uncertainty, unemployment risk, and consumption dynamics," Working Paper Series 2971, European Central Bank.
    14. Tomás Opazo, 2023. "The Heterogeneous Effect of Monetary Policy Shocks: Evidence for US Households," Working Papers Central Bank of Chile 992, Central Bank of Chile.
    15. Tomas Key & Jamie Lenney, 2024. "The Impact of Aggregate Fluctuations Across the UK Income Distribution," Discussion Papers 2430, Centre for Macroeconomics (CFM).
    16. Groiss, Martin, 2024. "Equalizing Monetary Policy - the Earnings Heterogeneity Channel in Action," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges 302346, Verein für Socialpolitik / German Economic Association.

  10. Johannesen, Niels & Andersen, Asger Lau & Toft Hansen, Emil & Sheridan, Adam, 2020. "Consumer Responses to the COVID-19 Crisis: Evidence from Bank Account Transaction Data," CEPR Discussion Papers 14809, C.E.P.R. Discussion Papers.

    Cited by:

    1. Sebastian Doerr & Leonardo Gambacorta & José María Serena Garralda, 2021. "Big data and machine learning in central banking," BIS Working Papers 930, Bank for International Settlements.
    2. Acharya, Viral & Johnson, Timothy & Sundaresan, Suresh & Zheng, Steven, 2020. "The Value of a Cure: An Asset Pricing Perspective," CEPR Discussion Papers 15558, C.E.P.R. Discussion Papers.
    3. Shin, Jinwook & Kim, Seonghoon & Koh, Kanghyock, 2021. "Economic impact of targeted government responses to COVID-19: Evidence from the large-scale clusters in Seoul," Journal of Economic Behavior & Organization, Elsevier, vol. 192(C), pages 199-221.
    4. Mohammad Hoseini & Abolmohsen Valizadeh, 2021. "The effect of COVID-19 lockdown and the subsequent reopening on consumption in Iran," Review of Economics of the Household, Springer, vol. 19(2), pages 373-397, June.
    5. Coibion, Olivier & Gorodnichenko, Yuriy & Weber, Michael, 2020. "The Cost of the COVID-19 Crisis: Lockdowns, Macroeconomic Expectations, and Consumer Spending," IZA Discussion Papers 13224, Institute of Labor Economics (IZA).
    6. Hanghun Jo & Eunha Shin & Heungsoon Kim, 2020. "Changes in Consumer Behaviour in the Post-COVID-19 Era in Seoul, South Korea," Sustainability, MDPI, vol. 13(1), pages 1-16, December.
    7. Guo, Jianxin & Jin, Songqing & Zhao, Jichun & Wang, Hongbiao & Zhao, Fang, 2022. "Has COVID-19 accelerated the E-commerce of agricultural products? Evidence from sales data of E-stores in China," Food Policy, Elsevier, vol. 112(C).
    8. Pierluigi Balduzzi & Emanuele Brancati & Marco Brianti & Fabio Schiantarelli, 2020. "Credit Constraints anf Firms' Decisions: Evidence from the COVID-19 Outbreak Italian Firms’ Expectations and Plans," Boston College Working Papers in Economics 1013, Boston College Department of Economics, revised 07 Oct 2022.
    9. George, Ammu & Li, Changtai & Lim, Jing Zhi & Xie, Taojun, 2021. "From SARS to COVID-19: The evolving role of China-ASEAN production network," Economic Modelling, Elsevier, vol. 101(C).
    10. Martin O'Connell & Áureo de Paula & Kate Smith, 2020. "Preparing for a pandemic: spending dynamics and panic buying during the COVID-19 first wave," IFS Working Papers W20/34, Institute for Fiscal Studies.
    11. Santiago E. Alvarez & Sarah M. Lein, 2020. "Tracking inflation on a daily basis," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 156(1), pages 1-13, December.
    12. Bixuan Yang & Frank Asche & Tao Li, 2022. "Consumer behavior and food prices during the COVID‐19 pandemic: Evidence from Chinese cities," Economic Inquiry, Western Economic Association International, vol. 60(3), pages 1437-1460, July.
    13. Hurley, James & Walker, Daniel, 2021. "Did the Covid-19 local lockdowns reduce business activity? Evidence from UK SMEs," Bank of England working papers 943, Bank of England.
    14. Buda, G. & Carvalho, V. M. & Hansen, S. & Mora, J. V. R. & Ortiz, Ã . & Rodrigo, T., 2022. "National Accounts in a World of Naturally Occurring Data: A Proof of Concept for Consumption," Cambridge Working Papers in Economics 2244, Faculty of Economics, University of Cambridge.
    15. Vikkram Singh & Homayoun Shirazi & Jessica Turetken, 2022. "The COVID-19 Era—Influencers of Uneven Sector Performance: A Canadian Perspective," Economies, MDPI, vol. 10(2), pages 1-24, February.
    16. Yothin Jinjarak & Ilan Noy & Quy Ta, 2022. "Pandemics and Economic Growth: Evidence from the 1968 H3N2 Influenza," Economics of Disasters and Climate Change, Springer, vol. 6(1), pages 73-93, March.
    17. Gries, Thomas & Naudé, Wim, 2020. "Extreme Events, Entrepreneurial Start-Ups, and Innovation: Theoretical Conjectures," IZA Discussion Papers 13835, Institute of Labor Economics (IZA).
    18. O’Connell, Martin & Smith, Kate & Stroud, Rebekah, 2022. "The dietary impact of the COVID-19 pandemic," Journal of Health Economics, Elsevier, vol. 84(C).
    19. Kim, Seonghoon & Koh, Kanghyock & Zhang, Xuan, 2020. "Short-Term Impact of COVID-19 on Consumption and Labor Market Outcomes: Evidence from Singapore," IZA Discussion Papers 13354, Institute of Labor Economics (IZA).
    20. Dzung Bui & Lena Dräger & Bernd Hayo & Giang Nghiem, 2021. "Consumer Sentiment during the Covid-19 Pandemic: The Role of Others' Beliefs," CESifo Working Paper Series 9010, CESifo.
    21. Gamze Ozturk Danisman & Ender Demir, 2021. "The Effect of Pandemics on Domestic Credit: A Cross-country Analysis," Economics Bulletin, AccessEcon, vol. 41(2), pages 444-456.
    22. Ho, Anson T.Y. & Morin, Lealand & Paarsch, Harry J. & Huynh, Kim P., 2022. "A flexible framework for intervention analysis applied to credit-card usage during the coronavirus pandemic," International Journal of Forecasting, Elsevier, vol. 38(3), pages 1129-1157.
    23. John Gathergood & Benedict Guttman-Kenney, 2020. "The English Patient: Evaluating Local Lockdowns Using Real-Time COVID-19 & Consumption Data," Papers 2010.04129, arXiv.org, revised Jan 2021.
    24. Christopher D. Carroll & Edmund Crawley & Jiri Slacalek & Matthew N. White, 2020. "Modeling the Consumption Response to the CARES Act," NBER Working Papers 27876, National Bureau of Economic Research, Inc.
    25. Chowdhury, Aftab & Dixon, Huw David, 2023. "Measuring inflation during the Pandemic with the benefit of hindsight," Cardiff Economics Working Papers E2023/17, Cardiff University, Cardiff Business School, Economics Section.
    26. David Bounie & Youssouf Camara & John W. Galbraith, 2020. "Consumers’ Mobility, Expenditure and Online-Offline Substitution Response to COVID-19: Evidence from French Transaction Data," CIRANO Working Papers 2020s-28, CIRANO.
    27. Alberto Cavallo, 2024. "Inflation with Covid Consumption Baskets," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 72(2), pages 902-917, June.
    28. Tobin Hanspal & Annika Weber & Johannes Wohlfart, 2020. "Exposure to the COVID-19 Stock Market Crash and its Effect on Household Expectations," CEBI working paper series 20-13, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
    29. Catarina Midões & Mateo Seré, 2022. "Living with Reduced Income: An Analysis of Household Financial Vulnerability Under COVID-19," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 161(1), pages 125-149, May.
    30. Hansen, Torben, 2022. "Consumer food sustainability before and during the Covid-19 Crisis: A quantitative content analysis and food policy implications," Food Policy, Elsevier, vol. 107(C).
    31. Timiryanova, Venera, 2022. "Высокочастотные Данные, Характеризующие Розничную Торговлю: Интересы Государства, Предприятий И Научных Организаций [High-frequency retail data: the interests of the state, enterprises and scientif," MPRA Paper 115681, University Library of Munich, Germany.
    32. Steven J. Davis & Stephen Hansen & Cristhian Seminario-Amez, 2020. "Firm-Level Risk Exposures and Stock Returns in the Wake of COVID-19," Working Papers 2020-139, Becker Friedman Institute for Research In Economics.
    33. Naudé, Wim & Cameron, Martin, 2020. "Failing to Pull Together: South Africa's Troubled Response to COVID-19," IZA Discussion Papers 13649, Institute of Labor Economics (IZA).
    34. Diane Alexander & Ezra Karger, 2020. "Do Stay-at-Home Orders Cause People to Stay at Home? Effects of Stay-at-Home Orders on Consumer Behavior," Working Paper Series WP-2020-12, Federal Reserve Bank of Chicago, revised 19 Aug 2021.
    35. Xavier Jaravel & Martin O'Connell, 2020. "Inflation spike and falling product variety during the Great Lockdown," IFS Working Papers W20/17, Institute for Fiscal Studies.
    36. Emanuela Ciapanna & Gabriele Rovigatti, 2021. "The grocery trolley race in times of Covid-19. Evidence from Italy," Temi di discussione (Economic working papers) 1341, Bank of Italy, Economic Research and International Relations Area.
    37. Jaravel, Xavier & O'Connell, Martin, 2020. "Real-time price indices: Inflation spike and falling product variety during the Great Lockdown," Journal of Public Economics, Elsevier, vol. 191(C).
    38. Zheng, Yi & Ren, He, 2024. "COVID-19 vaccination and housing payments," Journal of Housing Economics, Elsevier, vol. 64(C).
    39. Barbara Baarsma & Jesse Groenewegen, 2021. "COVID-19 and the Demand for Online Grocery Shopping: Empirical Evidence from the Netherlands," De Economist, Springer, vol. 169(4), pages 407-421, November.
    40. Allen N. Berger & Christa H. S. Bouwman & Lars Norden & Raluca A. Roman & Gregory F. Udell & Teng Wang, 2024. "Piercing through Opacity: Relationships and Credit Card Lending to Consumers and Small Businesses during Normal Times and the COVID-19 Crisis," Journal of Political Economy, University of Chicago Press, vol. 132(2), pages 484-551.
    41. Scott R. Baker & Robert A Farrokhnia & Steffen Meyer & Michaela Pagel & Constantine Yannelis, 2023. "Income, Liquidity, and the Consumption Response to the 2020 Economic Stimulus Payments," Review of Finance, European Finance Association, vol. 27(6), pages 2271-2304.
    42. Hao, Xiangchao & Sun, Qinru & Xie, Fang, 2022. "The COVID-19 pandemic, consumption and sovereign credit risk: Cross-country evidence," Economic Modelling, Elsevier, vol. 109(C).
    43. David Bounie & Youssouf Camara & Etienne Fize & John Galbraith & Camille Landais & Chloé Lavest & Tatiana Pazem & Baptiste Savatier, 2020. "Dynamiques de consommation dans la crise : les enseignements en temps réel des données bancaires," Working Papers hal-02972885, HAL.
    44. Banerjee, Ritwik & Majumdar, Priyama, 2020. "Exponential Growth Bias in the Prediction of COVID-19 Spread and Economic Expectation," IZA Discussion Papers 13664, Institute of Labor Economics (IZA).
    45. Ambrocio, Gene, 2021. "Euro area business confidence and Covid-19," Bank of Finland Research Discussion Papers 4/2021, Bank of Finland.
    46. Vladimir-Aurelian Enachescu, 2022. "The behaviour of the consumer of financial services in the post-pandemic period," Journal of Financial Studies, Institute of Financial Studies, vol. 13(7), pages 63-70, November.
    47. Byungjin Park & Joonmo Cho, 2023. "COVID-19 and Age Disparity in Credit Card Expenditures in Korea: Implications on the Government Relief Fund," SAGE Open, , vol. 13(4), pages 21582440231, December.
    48. VAN DER WIELEN Wouter & BARRIOS Salvador, 2020. "Fear and Employment During the COVID Pandemic: Evidence from Search Behaviour in the EU," JRC Working Papers on Taxation & Structural Reforms 2020-08, Joint Research Centre.
    49. Aditya Goenka & Lin Liu & Manh-Hung Nguyen, 2021. "Modeling optimal quarantines with waning immunity," Discussion Papers 21-10, Department of Economics, University of Birmingham.
    50. Goodhart, Charles, 2022. "Ben S. Bernanke: 21st century monetary policy: the federal reserve from the great inflation to COVID-19. W.W. Norton & Company, 2022," LSE Research Online Documents on Economics 115779, London School of Economics and Political Science, LSE Library.
    51. Goodhart, Charles & Masciandaro, Donato & Ugolini, Stefano, 2021. "Pandemic Recession, Helicopter Money and Central Banking: Venice, 1630," CEPR Discussion Papers 15715, C.E.P.R. Discussion Papers.
    52. Giuseppe Rose & Desiré De Luca, 2024. "Health Concerns And Consumption Expectations During Covid-19: Evidence From A Fuzzy Regression Discontinuity Design," Working Papers 202401, Università della Calabria, Dipartimento di Economia, Statistica e Finanza "Giovanni Anania" - DESF.
    53. Hacıoğlu-Hoke, Sinem & Känzig, Diego R. & Surico, Paolo, 2021. "The distributional impact of the pandemic," European Economic Review, Elsevier, vol. 134(C).
    54. Anson T. Y. Ho & Lealand Morin & Harry J. Paarsch & Kim P. Huynh, 2022. "Consumer credit usage in Canada during the coronavirus pandemic," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 55(S1), pages 88-114, February.
    55. Mark Regan & Barra Roantree, 2021. "Born under a bad sign: the impact of finishing school when labour markets are weak," IFS Working Papers W21/28, Institute for Fiscal Studies.
    56. Bruno Carvalho & Susana Peralta & Joao Pereira dos Santos, 2020. "Regional and Sectorial Impacts of the Covid-19 Crisis: Evidence from Electronic Payments," Working Papers ECARES 2020-48, ULB -- Universite Libre de Bruxelles.
    57. Giagheddu, Marta & Papetti, Andrea, 2023. "The macroeconomics of age-varying epidemics," European Economic Review, Elsevier, vol. 151(C).
    58. Balduzzi, Pierluigi & Brancati, Emanuele & Brianti, Marco & Schiantarelli, Fabio, 2020. "The Economic Effects of COVID-19 and Credit Constraints: Evidence from Italian Firms' Expectations and Plans," IZA Discussion Papers 13629, Institute of Labor Economics (IZA).
    59. Cameron Hepburn & Brian O’Callaghan & Nicholas Stern & Joseph Stiglitz & Dimitri Zenghelis, 2020. "Will COVID-19 fiscal recovery packages accelerate or retard progress on climate change?," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 36(Supplemen), pages 359-381.
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    76. Donato Masciandaro, 2020. "Covid-19 Helicopter Money, Monetary Policy And Central Bank Independence: Economics And Politics," BAFFI CAREFIN Working Papers 20137, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
    77. Hanspal, Tobin & Weber, Annika & Wohlfart, Johannes, 2020. "Exposure to the COVID-19 stock market crash and its effect on household expectations," SAFE Working Paper Series 279, Leibniz Institute for Financial Research SAFE.
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    79. Tobin Hanspal & Annika Weber & Johannes Wohlfart, 2020. "Exposure to the Covid-19 Stock Market Crash and its Effect on Household Expectations," CESifo Working Paper Series 8244, CESifo.
    80. Alexandros P. Bechlioulis & Dimitrios Karamanis, 2023. "Consumers’ changing financial behavior during the COVID-19 lockdown: the case of Internet banking use in Greece," Journal of Financial Services Marketing, Palgrave Macmillan, vol. 28(3), pages 526-543, September.
    81. Anete Brinke & Ludmila Fadejeva & Boriss Siliverstovs & Kārlis Vilerts, 2023. "Assessing the informational content of card transactions for nowcasting retail trade: Evidence for Latvia," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 42(3), pages 566-577, April.
    82. Serhan Cevik, 2020. "Dirty money: Does the risk of infectious disease lower demand for cash?," International Finance, Wiley Blackwell, vol. 23(3), pages 460-471, December.
    83. Çakmaklı, Cem & Demiralp, Selva & Özcan, Şebnem Kalemli & Yeşiltaş, Sevcan & Yıldırım, Muhammed A., 2023. "COVID-19 and emerging markets: A SIR model, demand shocks and capital flows," Journal of International Economics, Elsevier, vol. 145(C).
    84. Brancati, Emanuele & Brancati, Raffaele, 2020. "Heterogeneous Shocks in the Covid-19 Pandemic: Panel Evidence from Italian Firms," GLO Discussion Paper Series 649, Global Labor Organization (GLO).
    85. Hansen, Stephen & Carvalho, Vasco & García, Juan Ramón & Ortiz, Alvaro & Rodrigo, Tomasa & Rodríguez Mora, José V & Ruiz, Pep, 2020. "Tracking the COVID-19 Crisis with High-Resolution Transaction Data," CEPR Discussion Papers 14642, C.E.P.R. Discussion Papers.
    86. Ali B. Barlas & Seda Guler Mert & Berk Orkun Isa & Alvaro Ortiz & Tomasa Rodrigo & Baris Soybilgen & Ege Yazgan, 2021. "Big Data Information and Nowcasting: Consumption and Investment from Bank Transactions in Turkey," Papers 2107.03299, arXiv.org.
    87. Boris Crnkovic & Juraj Rasic & Sofija Turjak, 2022. "Changes In Household And General Government Consumption And Savings During The Covid-19 Pandemic In The European Union," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 20(1), pages 59-65, May.
    88. Giovanni Immordino & Tullio Jappelli & Tommaso Oliviero, 2022. "Consumption and Income Expectations during Covid-19," CSEF Working Papers 647, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
    89. Brown, Martin & Fengler, Matthias & Huwyler, Jonas & Koeniger, Winfried & Lalive, Rafael & Rohrkemper, Robert, 2023. "Monitoring Consumption Switzerland: Data, Background, and Use Cases," Economics Working Paper Series 2301, University of St. Gallen, School of Economics and Political Science.
    90. David Finck & Peter Tillmann, 2022. "Pandemic Shocks and Household Spending," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 84(2), pages 273-299, April.
    91. Maximiliano Gómez Aguirre & Ariel David Krysa, 2023. "Consumer Loans Dynamics in 2020 in Argentina: An Approach Using Error Correction Models," Ensayos Económicos, Central Bank of Argentina, Economic Research Department, vol. 1(81), pages 111-158, May.
    92. O. Akenbor, Cletus,, 2020. "Politics Of Oil Blocks Allocation And The Nigerian Economy," Journal of Forensic Accounting & Fraud Investigation (JFAFI), Association of Forensic Accounting Researchers (AFAR), vol. 5(1), pages 221-255, January -.
    93. Zuokas, Danas & Gul, Evren & Lim, Alvin, 2022. "How did COVID-19 change what people buy: Evidence from a supermarket chain," Journal of Retailing and Consumer Services, Elsevier, vol. 68(C).
    94. Lyudmil Naydenov, 2022. "Household Expenditure During A Pandemic: Covid-19 And The Case Of Bulgaria," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 18-34.
    95. Yijia Wen & Li Fang & Qing Li, 2022. "Commercial Real Estate Market at a Crossroads: The Impact of COVID-19 and the Implications to Future Cities," Sustainability, MDPI, vol. 14(19), pages 1-16, October.
    96. Aleksey Ponomarenko & Svetlana Popova & Andrey Sinyakov & Natalia Turdyeva & Dmitry Chernyadyev, 2020. "Assessing the Consequences of the Pandemic for the Russian Economy Through an Input-Output Model," Russian Journal of Money and Finance, Bank of Russia, vol. 79(4), pages 3-17, December.
    97. Horvath, Akos & Kay, Benjamin & Wix, Carlo, 2023. "The COVID-19 shock and consumer credit: Evidence from credit card data," Journal of Banking & Finance, Elsevier, vol. 152(C).
    98. Joy, Erimife, & Amenze, Akenzua,, 2020. "Human Resource Management Practices And Organisational Performance: A Study Of University Of Benin," Journal of Forensic Accounting & Fraud Investigation (JFAFI), Association of Forensic Accounting Researchers (AFAR), vol. 5(1), pages 152-192, January -.
    99. Jianqing Ruan & Qingwen Cai & Songqing Jin, 2021. "Impact of COVID‐19 and Nationwide Lockdowns on Vegetable Prices: Evidence from Wholesale Markets in China," American Journal of Agricultural Economics, John Wiley & Sons, vol. 103(5), pages 1574-1594, October.
    100. Charles Goodhart & Donato Masciandaro & Stefano Ugolini, 2022. "Pandemic Recession and Helicopter Money: Venice, 1629--1631," Papers 2201.07181, arXiv.org.
    101. Huw Dixon & Aftab Chowdhury, 2023. "Energy Expenditures and CPI Inflation in 2022: Inflation Was Even Higher Than We Thought," National Institute of Economic and Social Research (NIESR) Discussion Papers 550, National Institute of Economic and Social Research.
    102. May McMaster & Charlie Nettleton & Christeen Tom & Belanda Xu & Cheng Cao & Ping Qiao, 2020. "Risk Management: Rethinking Fashion Supply Chain Management for Multinational Corporations in Light of the COVID-19 Outbreak," JRFM, MDPI, vol. 13(8), pages 1-16, August.
    103. Bui, Dzung & Dräger, Lena & Hayo, Bernd & Nghiem, Giang, 2023. "Macroeconomic expectations and consumer sentiment during the COVID-19 pandemic: The role of others’ beliefs," European Journal of Political Economy, Elsevier, vol. 77(C).
    104. Ludmila Fadejeva & Boriss Siliverstovs & Karlis Vilerts & Anete Brinke, 2022. "Consumer Spending in the Covid-19 Pandemic: Evidence from Card Transactions in Latvia," Discussion Papers 2022/01, Latvijas Banka.
    105. David Finck & Peter Tillmann, 2020. "Pandemic Shocks and Household Spending," MAGKS Papers on Economics 202036, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    106. Severin Reissl & Alessandro Caiani & Francesco Lamperti & Tommaso Ferraresi & Leonardo Ghezzi, 2024. "A regional input-output model of the COVID-19 crisis in Italy: decomposing demand and supply factors," Economic Systems Research, Taylor & Francis Journals, vol. 36(1), pages 100-130, January.
    107. Donato Masciandaro, 2020. "Ecb Helicopter Money: Economic And Political Economy Arithmetics," BAFFI CAREFIN Working Papers 20138, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
    108. Michael Funke & Raphael Terasa, 2020. "Will Germany's Temporary VAT Tax Rates Cut as Part of the Covid-19 Fiscal Stimulus Package Boost Consumption and Growth?," CESifo Working Paper Series 8765, CESifo.
    109. Pascal Seiler, 2020. "Weighting bias and inflation in the time of COVID-19: evidence from Swiss transaction data," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 156(1), pages 1-11, December.
    110. Oudom Hean & Nattanicha Chairassamee, 2021. "Household consumption expenditure in Thailand during the first COVID-19 lockdown," Asia-Pacific Sustainable Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), vol. 28(2), pages 1-37, December.
    111. George Kapetanios & Nora Neuteboom & Feiko Ritsema & Alexia Ventouri, 2022. "How did consumers react to the COVID‐19 pandemic over time?," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 84(5), pages 961-993, October.
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  11. Johannesen, Niels & Andersen, Asger Lau & Sheridan, Adam, 2020. "Bailing out the Kids: New Evidence on Informal Insurance from one Billion Bank Transfers," CEPR Discussion Papers 14867, C.E.P.R. Discussion Papers.

    Cited by:

    1. Asger Lau Andersen & Niels Johannesen & Mia Jørgensen & José-Luis Peydró, 2020. "Monetary policy and inequality," Economics Working Papers 1761, Department of Economics and Business, Universitat Pompeu Fabra, revised Mar 2021.
    2. Lindahl, Erica & Rosenqvist, Olof & Selin, Håkan, 2023. "Gender-targeted transfers by default? Evidence from a child allowance reform in Sweden," Working Paper Series 2023:4, IFAU - Institute for Evaluation of Labour Market and Education Policy.

  12. Jannick Damgaard & Thomas Elkjaer & Niels Johannesen, 2019. "What Is Real and What Is Not in the Global FDI Network?," IMF Working Papers 2019/274, International Monetary Fund.

    Cited by:

    1. Antonio Coppola & Matteo Maggiori & Brent Neiman & Jesse Schreger, 2021. "Redrawing the Map of Global Capital Flows: The Role of Cross-Border Financing and Tax Havens," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 136(3), pages 1499-1556.
    2. Kox, Henk L.M., 2022. "Testing the knowledge-capital model of foreign direct investment: New evidence," MPRA Paper 114177, University Library of Munich, Germany.
    3. Petr Jansky & Jan Laznicka, 2019. "Tax Treaties Worldwide: Estimating Elasticities and Revenue Foregone," Working Papers IES 2019/33, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2019.
    4. Theresa M. Greaney & Kozo Kiyota, 2020. "Japan’s Outward FDI Potential," Working Papers 202005, University of Hawaii at Manoa, Department of Economics.
    5. Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez-Forero, 2023. "Productivity slowdown and tax havens: Where is measured value creation?," SciencePo Working papers Main hal-04171843, HAL.
    6. Kox, Henk L.M., 2022. "Revisiting the knowledge-capital model of foreign direct investment: New multi-country evidence," MPRA Paper 114559, University Library of Munich, Germany, revised 14 Sep 2022.
    7. Fernando Broner & Tatiana Didier & Sergio L. Schmukler & Goetz von Peter, 2023. "Bilateral International Investments:The Big Sur?," Mo.Fi.R. Working Papers 181, Money and Finance Research group (Mo.Fi.R.) - Univ. Politecnica Marche - Dept. Economic and Social Sciences.
    8. Woodgate, Ryan, 2022. "FDI-led growth models: Sraffian supermultiplier models of export platforms and tax havens," IPE Working Papers 198/2022, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
    9. Kox, Henk L.M. & Rojas-Romagosa, Hugo, 2020. "How Trade and Investment Agreements Affect Bilateral Foreign Direct Investment: Results from a Structural Gravity Model," MPRA Paper 102494, University Library of Munich, Germany.
    10. Theresa Greaney & Kozo Kiyota, 2020. "Japan's Outward FDI Potential," Keio-IES Discussion Paper Series 2020-007, Institute for Economics Studies, Keio University.
    11. Meyer, Timothy, 2024. "Asset Price Changes, External Wealth and Global Welfare," CEPREMAP Working Papers (Docweb) 2404, CEPREMAP.
    12. Rogelio Madrueño & Magdalene Silberberger, 2022. "Dimensions and Cartography of Dirty Money in Developing Countries: Tripping Up on the Global Hydra," Politics and Governance, Cogitatio Press, vol. 10(2), pages 25-39.
    13. Javier Garcia-Bernardo & Daniel Haberly & Petr Janský & Miroslav Palanský & Valeria Secchini, 2022. "The indirect costs of corporate tax avoidance exacerbate cross-country inequality," WIDER Working Paper Series wp-2022-33, World Institute for Development Economic Research (UNU-WIDER).
    14. Kasper Brandt, 2020. "Illicit financial flows and the Global South: A review of methods and evidence," WIDER Working Paper Series wp-2020-169, World Institute for Development Economic Research (UNU-WIDER).
    15. Johannesen, Niels, 2022. "The Global Minimum Tax," CEPR Discussion Papers 16925, C.E.P.R. Discussion Papers.
    16. Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez Forero, 2021. "Regional Productivity Slowdown, Tax Havens and MNEs’ Intangibles: where is Measured Value Creation?," Working papers 835, Banque de France.
    17. Amat Adarov & Robert Stehrer, 2019. "Implications of Foreign Direct Investment, Capital Formation and its Structure for Global Value Chains," wiiw Working Papers 170, The Vienna Institute for International Economic Studies, wiiw.
    18. Vincent Vicard & Guillin Amélie, 2021. "Grey ZOnes in Global Finance: the Distorted Geography of Cross Border Investments," Working Papers hal-03101473, HAL.
    19. Hoang Ha Nguyen Thi & Alfons Weichenrieder, 2023. "Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions," CESifo Working Paper Series 10721, CESifo.
    20. Simola, Heli, 2021. "Long-term challenges to Russian economic policy," BOFIT Policy Briefs 11/2021, Bank of Finland Institute for Emerging Economies (BOFIT).
    21. Konstantin M. Wacker, 2020. "Differences in measuring FDI: do they matter for our economic conclusions?," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Bridging measurement challenges and analytical needs of external statistics: evolution or revolution?, volume 52, Bank for International Settlements.
    22. Mariana Colacelli & Deepali Gautam & Cyril Rebillard, 2021. "Japan’s Foreign Assets and Liabilities: Implications for the External Accounts," IMF Working Papers 2021/026, International Monetary Fund.
    23. Arjan Lejour & Jan Möhlmann & Maarten ’t Riet, 2022. "The immeasurable tax gains by Dutch shell companies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(2), pages 316-357, April.
    24. Ma, Guangcheng & Cao, Jianhua & Famanta, Mahamane, 2023. "Does the coordinated development of two-way FDI increase the green energy efficiency of Chinese cities? Evidence from Chinese listed companies," Structural Change and Economic Dynamics, Elsevier, vol. 65(C), pages 59-77.
    25. Giuseppe Pulina & Skerdilajda Zanaj, 2021. "Tax competition and phantom FDI," DEM Discussion Paper Series 21-06, Department of Economics at the University of Luxembourg.
    26. Bo, Meng & Yuning, Gao & Jiabai, Ye & Meichen, Zhang & Yuqing, Xing, 2021. "Trade in factor income and the US-China trade balance," IDE Discussion Papers 819, Institute of Developing Economies, Japan External Trade Organization(JETRO).
    27. Bank for International Settlements, 2021. "Changing patterns of capital flows," CGFS Papers, Bank for International Settlements, number 66, december.
    28. Arjan Lejour & Maarten van 't Riet, 2023. "Disentangling business- and tax-motivated bilateral royalty flows," CPB Discussion Paper 450, CPB Netherlands Bureau for Economic Policy Analysis.
    29. Kox, Henk L.M., 2022. "A micro-macro model of foreign direct investment: knowledge-based gravity forces, self-selection and third-country effects," MPRA Paper 115542, University Library of Munich, Germany.
    30. Andrzej Cieślik & Oleg Gurshev, 2021. "Factor Endowments, Economic Integration, Round-Tripping, and Inward FDI: Evidence from the Baltic Economies," JRFM, MDPI, vol. 14(8), pages 1-26, July.
    31. Marie-Baïanne Khder & Jérémi Montornès & Nicolas Ragache, 2020. "Irish GDP Growth in 2015: A Puzzle and Propositions for a Solution," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 517-518-5, pages 173-190.
    32. Hearn, Bruce & Oxelheim, Lars & Randøy, Trond, 2021. "The Impact of Founders on Information Asymmetry vis-à-vis Outside Investors: Evidence from Caribbean Offshore Tax Havens," Working Paper Series 1419, Research Institute of Industrial Economics.
    33. Mr. Sakai Ando & Mengxue Wang, 2020. "Do FDI Firms Employ More Workers than Domestic Firms for Each Dollar of Assets?," IMF Working Papers 2020/056, International Monetary Fund.
    34. Aiyar, Shekhar & Malacrino, Davide & Presbitero, Andrea F., 2024. "Investing in friends: The role of geopolitical alignment in FDI flows," European Journal of Political Economy, Elsevier, vol. 83(C).
    35. Stavros Poupakis, 2022. "Does FDI in Upstream and Downstream Sectors Facilitate Quality Upgrading? Evidence from Russian Exporters," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 84(2), pages 451-471, April.
    36. Kern, Andreas & Nosrati, Elias & Reinsberg, Bernhard & Sevinc, Dilek, 2023. "Crash for cash: Offshore financial destinations and IMF programs," European Journal of Political Economy, Elsevier, vol. 78(C).
    37. Garcia-Bernardo, Javier & Janský, Petr, 2024. "Profit shifting of multinational corporations worldwide," World Development, Elsevier, vol. 177(C).
    38. Beck, Roland & Coppola, Antonio & Lewis, Angus & Maggiori, Matteo & Schmitz, Martin & Schreger, Jesse, 2023. "The Geography of Capital Allocation in the Euro Area," SocArXiv rzwd2, Center for Open Science.
    39. Kox, Henk L.M., 2023. "Testing an extended knowledge-capital model of foreign direct investment," MPRA Paper 117266, University Library of Munich, Germany.
    40. Lejour, Arjan, 2021. "The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance," Discussion Paper 2021-014, Tilburg University, Center for Economic Research.
    41. Jörg Mayer, 2021. "The “exorbitant privilege” and “exorbitant duty” of the United States in the international monetary system: implications for developing countries," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 157(4), pages 927-964, November.
    42. Maria Siranova & Menbere Workie Tiruneh & Brian Konig, 2024. "From abnormal FDI to a normal driver of sudden stop episodes," Working Papers 2024.02, International Network for Economic Research - INFER.
    43. Albori, Marco & Anzuini, Alessio & Ferriani, Fabrizio & Rossi, Luca, 2024. "The gravity of Offshore Financial Centers: Estimating real FDIs using a binary choice model," International Economics, Elsevier, vol. 178(C).
    44. Leymann, Gunnar & Lundan, Sarianna, 2023. "From structural to transition effects: Institutional dynamism as a deterrent to long-term investments by MNEs," International Business Review, Elsevier, vol. 32(3).
    45. Duncan van Limbergen, 2020. "Revisiting the income balance. What makes EU tax havens different?," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Bridging measurement challenges and analytical needs of external statistics: evolution or revolution?, volume 52, Bank for International Settlements.
    46. Kox, Henk L.M., 2022. "Linking the knowledge-capital model of foreign direct investment with national knowledge systems," EconStor Preprints 266495, ZBW - Leibniz Information Centre for Economics.
    47. Espen Beer Prydz & Dean Jolliffe & Umar Serajuddin, 2022. "Disparities in Assessments of Living Standards Using National Accounts and Household Surveys," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 68(S2), pages 385-420, December.
    48. Bettina Meinhart, "undated". "How EU membership affects foreign direct investment: Differences between EU15 and CEE countries," FIW Working Paper series 197, FIW.
    49. Lejour, Arjan, 2021. "The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance," Other publications TiSEM e0530ca3-b3b3-4aca-826b-d, Tilburg University, School of Economics and Management.
    50. Bian, Bo & Meier, Jean-Marie & Xu, Ting, 2021. "Cross-Border Institutions and the Globalization of Innovation," LawFin Working Paper Series 23, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
    51. Alfred A. Haug & Anh T. N. Nguyen & P. Dorian Owen, 2023. "Do the determinants of foreign direct investment have a reverse and symmetric impact on foreign direct divestment?," Empirical Economics, Springer, vol. 64(2), pages 659-680, February.
    52. Bruno Casella & Baptiste Souillard, . "A new framework to assess the fiscal impact of a global minimum tax on FDI," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    53. King, Katiuska, 2022. "Foreign direct investment in Latin America from the perspective of illicit financial flows: “cocacolonisation” of saving?," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
    54. Florez-Orrego, Sergio & Maggiori, Matteo & Schreger, Jesse & Sun, Ziwen & Tinda, Serdil, 2023. "Global Capital Allocation," SocArXiv 5s6n3, Center for Open Science.
    55. Andrzej Cieślik & Oleg Gurshev & Sarhad Hamza, 2022. "Between the Eurozone crisis and the Brexit: the decade of British outward FDI into Europe," Empirical Economics, Springer, vol. 63(3), pages 1159-1192, September.
    56. Luo, Changyuan & Luo, Qin & Zeng, Shuai, 2022. "Bilateral tax agreement and FDI inflows: Evidence from Hong Kong investment in the Mainland China," China Economic Review, Elsevier, vol. 73(C).
    57. Ergen, Timur & Kohl, Sebastian & Braun, Benjamin, 2021. "Firm foundations: The statistical footprint of multinational corporations as a problem for political economy," MPIfG Discussion Paper 21/5, Max Planck Institute for the Study of Societies.
    58. Jakob Miethe, 2020. "The Elusive Banker: Using Hurricanes to Uncover (Non-)Activity in Offshore Financial Centers," CESifo Working Paper Series 8625, CESifo.
    59. Joyce, Joseph, 2021. "The International Distribution of FDI Income And Its Impact on Income Inequality," MPRA Paper 106448, University Library of Munich, Germany.
    60. Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez Forero, 2021. "Productivity Slowdown, Tax Havens and MNEs’ Intangibles: where is measured value creation?," Documents de recherche 21-01, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
    61. Patrick Kaczmarczyk & Heiner Flassbeck, 2023. "Foreign direct investments and the dynamics of trade and capital flows: Schumpeterian insights for sustained development," Global Policy, London School of Economics and Political Science, vol. 14(3), pages 477-488, June.
    62. Filipa Lima & Flávio Pinheiro & João Falcão Silva & Pedro Matos, 2020. "Foreign direct investment – using network analysis to understand the position of Portugal in a global FDI network," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Bridging measurement challenges and analytical needs of external statistics: evolution or revolution?, volume 52, Bank for International Settlements.

  13. Zucman, Gabriel & Alstadsæter, Annette & Johannesen, Niels, 2018. "Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality," CEPR Discussion Papers 12779, C.E.P.R. Discussion Papers.

    Cited by:

    1. James Alm, 2021. "Tax evasion, technology, and inequality," Economics of Governance, Springer, vol. 22(4), pages 321-343, December.
    2. Aroop Chatterjee & Léo Czajka & Amory Gethin, 2021. "Wealth Inequality in South Africa, 1993-2017," World Inequality Lab Working Papers halshs-03266286, HAL.
    3. Marc Morgan & Pedro Carvalho Junior, 2021. "Taxing wealth: general principles, international perspectives and lessons for Brazil," Brazilian Journal of Political Economy, Center of Political Economy, vol. 41(1), pages 44-64.
    4. Risse, Mathias & Meyer, Marco, 2018. "The Globalized Myth of Ownership and Its Implications for Tax Competition," Working Paper Series rwp18-018, Harvard University, John F. Kennedy School of Government.
    5. Alex C. Michalos & P. Maurine Hatch, 2020. "Good Societies, Financial Inequality and Secrecy, and a Good Life: from Aristotle to Piketty," Applied Research in Quality of Life, Springer;International Society for Quality-of-Life Studies, vol. 15(4), pages 1005-1054, September.
    6. Buch-Hansen, Hubert & Koch, Max, 2019. "Degrowth through income and wealth caps?," Ecological Economics, Elsevier, vol. 160(C), pages 264-271.
    7. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
    8. Emmanuel Saez & Gabriel Zucman, 2019. "Progressive Wealth Taxation," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 50(2 (Fall)), pages 437-533.
    9. Gerd Grözinger, 2022. "Krieg in der Ukraine: Effektive Sanktionen [War in Ukraine: Effective sanctions]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(3), pages 156-156, March.
    10. Sebastian Beer & Ruud de Mooij & Ruud A. De Mooij, 2023. "Coming Clean on Your Taxes," CESifo Working Paper Series 10295, CESifo.
    11. James Alm & Matthias Kasper, 2020. "Tax evasion, market adjustments, and income distribution," IZA World of Labor, Institute of Labor Economics (IZA), pages 1-91, February.
    12. Arjan Lejour & Jan Möhlmann & Maarten van 't Riet & Thijs Benschop, 2019. "Dutch Shell Companies and International Tax Planning," CPB Discussion Paper 402, CPB Netherlands Bureau for Economic Policy Analysis.
    13. Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," Working Papers halshs-03226113, HAL.
    14. Emmanuel Gervais & Pierre Bui Quang, 2019. "How to identify “hidden securities assets” in the Balance of Payments: methods of Bank of France," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Are post-crisis statistical initiatives completed?, volume 49, Bank for International Settlements.
    15. Fabrizio Colella & Keith Maskus & Alessandro Peri, 2024. "Unintended Consequences of Money-Laundering Regulations," RF Berlin - CReAM Discussion Paper Series 2403, Rockwool Foundation Berlin (RF Berlin) - Centre for Research and Analysis of Migration (CReAM).
    16. Casi, Elisa & Spengel, Christoph & Stage, Barbara M. B., 2019. "Cross-border tax evasion after the common reporting standard: Game over?," ZEW Discussion Papers 18-036, ZEW - Leibniz Centre for European Economic Research, revised 2019.
    17. Ralph-Christopher Bayer & Roland Hodler & Paul Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," Papers 1810.09876, arXiv.org.
    18. Aroop Chatterjee & Léo Czajka & Amory Gethin, 2021. "A Wealth Tax for South Africa," PSE Working Papers halshs-03131182, HAL.
    19. Jan Behringer & Till van Treeck, 2019. "The corporate sector and the current account," IMK Working Paper 196-2019, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    20. Grégoire Rota-Graziosi & Islam Asif & Rabah Arezki, 2021. "Taming Private Leviathans : Regulation versus Taxation," CERDI Working papers hal-03129746, HAL.
    21. Guiso, Luigi & Pistaferri, Luigi & Fagereng, Andreas & Malacrino, Davide, 2016. "Heterogeneity and Persistence in Returns to Wealth," CEPR Discussion Papers 11635, C.E.P.R. Discussion Papers.
    22. Niels Johannesen & Tim Stolper, 2017. "The Deterrence Effect of Whistleblowing: An Event Study of Leaked Customer Information from Banks in Tax Havens," CESifo Working Paper Series 6784, CESifo.
    23. Tiemei Li & Michel Magnan & Yaqi Shi, 2022. "Governance tensions in MNCs’ accounting quality," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(8), pages 1641-1669, October.
    24. Kasper Brandt, 2020. "Illicit financial flows and the Global South: A review of methods and evidence," WIDER Working Paper Series wp-2020-169, World Institute for Development Economic Research (UNU-WIDER).
    25. James Alm, 2024. "Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World," Working Papers 2404, Tulane University, Department of Economics.
    26. Martinangeli, Andrea F.M. & Windsteiger, Lisa, 2024. "Inequality shapes the propagation of unethical behaviours: Cheating responses to tax evasion along the income distribution," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 135-181.
    27. De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2019. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," The Warwick Economics Research Paper Series (TWERPS) 1194, University of Warwick, Department of Economics.
    28. Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2024. "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households," Tax Policy and the Economy, University of Chicago Press, vol. 38(1), pages 61-99.
    29. Leo Ahrens & Lukas Hakelberg & Thomas Rixen, 2022. "A victim of regulatory arbitrage? Automatic exchange of information and the use of golden visas and corporate shells," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 653-672, July.
    30. Rabah Arezki & Asif Islam & Grégoire Rota-Graziosi, 2021. "Working Paper 350 - Taming Private Leviathans: Regulation versus Taxation," Working Paper Series 2476, African Development Bank.
    31. Vincent Vicard & Guillin Amélie, 2021. "Grey ZOnes in Global Finance: the Distorted Geography of Cross Border Investments," Working Papers hal-03101473, HAL.
    32. Hoang Ha Nguyen Thi & Alfons Weichenrieder, 2023. "Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions," CESifo Working Paper Series 10721, CESifo.
    33. Thomas Piketty & Emmanuel Saez & Gabriel Zucman, 2023. "Rethinking capital and wealth taxation," Post-Print halshs-04346950, HAL.
    34. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
    35. Marcus Drometer & Marco Frank & Maria Hofbauer Pérez & Carla Rhode & Sebastian Schworm & Tanja Stitteneder, 2018. "Wealth and Inheritance Taxation: An Overview and Country Comparison," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(02), pages 45-54, August.
    36. Elisa GIULIANI, 2020. "Putting human rights into regional growth agendas: Where we stand and where we ought to go," Papers in Evolutionary Economic Geography (PEEG) 2042, Utrecht University, Department of Human Geography and Spatial Planning, Group Economic Geography, revised Sep 2020.
    37. David M. Kemme & Bhavik Parikh & Tanja Steigner, 2021. "Inequality, autocracy, and sovereign funds as determinants of foreign portfolio equity flows," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 44(2), pages 249-278, June.
    38. Wu, Bao & Wang, Qi & Fang, Chevy-Hanqing & Tsai, Fu-Sheng & Xia, Yuanze, 2022. "Capital flight for family? Exploring the moderating effects of social connections on capital outflow of family business," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).
    39. Fauser, Hannes, 2019. "On income tax avoidance - the case of Germany revisited," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203550, Verein für Socialpolitik / German Economic Association.
    40. Clementi,Fabio & Fabiani,Michele & Molini,Vasco & Schettino,Francesco, 2022. "Is Inequality Systematically Underestimated in Sub-Saharan Africa ? A Proposal toOvercome the Problem," Policy Research Working Paper Series 10058, The World Bank.
    41. Arjan Lejour & Jan Möhlmann & Maarten ’t Riet, 2022. "The immeasurable tax gains by Dutch shell companies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(2), pages 316-357, April.
    42. Fagereng, Andreas & Guiso, Luigi & Pistaferri, Luigi, 2022. "Assortative Mating and Wealth Inequality," CEPR Discussion Papers 17148, C.E.P.R. Discussion Papers.
    43. Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2018. "Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts," NBER Working Papers 24366, National Bureau of Economic Research, Inc.
    44. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    45. Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
    46. Dominika Langenmayr & Lennard Zyska, 2021. "Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," Working Papers 204, Bavarian Graduate Program in Economics (BGPE).
    47. Garcia Alvarado Fernando & Mandel Antoine, 2022. "The network structure of global tax evasion Evidence from the Panama Papers," Post-Print hal-03881348, HAL.
    48. Kohnert, Dirk, 2018. "Britain & Africa: heading for the Brexit rocks," EconStor Preprints 181879, ZBW - Leibniz Information Centre for Economics.
    49. Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
    50. Matthew D. Rablen & Matthew Gould, 2018. "Voluntary disclosure schemes for offshore tax evasion," IFS Working Papers W18/07, Institute for Fiscal Studies.
    51. Siranova, Maria & Tiruneh, Menbere Workie & Fisera, Boris, 2021. "Creating the illicit capital flows network in Europe – Do the net errors and omissions follow an economic pattern?," International Review of Economics & Finance, Elsevier, vol. 71(C), pages 955-973.
    52. Konovalova, Mayya & Tuck, Penelope & Ormeño Pérez, Rodrigo, 2023. "In search of the owner: Regulating through transparency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    53. Acciari, Paolo & Morelli, Salvatore, 2020. "Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995–2016," SocArXiv cysdw, Center for Open Science.
    54. Casi, Elisa & Nenadic, Sara & Orlic, Mark Dinko & Spengel, Christoph, 2019. "A call to action: From evolution to revolution on the Common Reporting Standard," ZEW Discussion Papers 18-035, ZEW - Leibniz Centre for European Economic Research, revised 2019.
    55. Zucman, Gabriel & Jakobsen, Katrine & Jakobsen, Kristian & Kleven, Henrik, 2018. "Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark," CEPR Discussion Papers 12780, C.E.P.R. Discussion Papers.
    56. de Bandt, Olivier & Lecarpentier, Sandrine & Pouvelle, Cyril, 2021. "Determinants of banks’ liquidity: A French perspective on interactions between market and regulatory requirements," Journal of Banking & Finance, Elsevier, vol. 124(C).
    57. Campomanes, Ignacio P., 2024. "The political economy of inequality, mobility and redistribution," Journal of Macroeconomics, Elsevier, vol. 79(C).
    58. Aroop Chatterjee & Léo Czajka & Amory Gethin, 2020. "Estimating the Distribution of Household Wealth in South Africa," World Inequality Lab Working Papers hal-02876974, HAL.
    59. Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," Working Papers hal-02878153, HAL.
    60. Kohnert, Dirk, 2018. "Britain and Africa: heading for the Brexit rocks," MPRA Paper 88570, University Library of Munich, Germany, revised 21 Aug 2018.
    61. Schröder, Carsten & Bartels, Charlotte & Grabka, Markus M. & König, Johannes & Kroh, Martin & Siegers, Rainer, 2020. "A Novel Sampling Strategy for Surveying High Net‐Worth Individuals – A Pretest Application Using the Socio‐Economic Panel," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 66(4), pages 825-849.
    62. Assouad, Lydia, 2023. "Rethinking the Lebanese economic miracle: The extreme concentration of income and wealth in Lebanon, 2005–2014," Journal of Development Economics, Elsevier, vol. 161(C).
    63. Samano Robles, Claudia & Brewer, Mike, 2019. "Top incomes in the UK: analysis of the 2015-16 Survey of Personal Incomes," ISER Working Paper Series 2019-06, Institute for Social and Economic Research.
    64. Arun Advani, 2022. "Who does and doesn't pay taxes?," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 5-22, March.
    65. Facundo Alvaredo & Anthony B Atkinson & Thomas Blanchet & Lucas Chancel & Luis Estevez Bauluz & Matthew Fisher-Post & Ignacio Flores & Bertrand Garbinti & Jonathan Goupille-Lebret & Clara Martínez-Tol, 2021. "Distributional National Accounts Guidelines Methods and Concepts Used in the World Inequality Database," PSE Working Papers hal-03307584, HAL.
    66. Massa, Massimo & Cheng, Si & Zhang, Hong, 2021. "Tax Evasion and Market Efficiency: Evidence from the FATCA and Offshore Mutual Funds," CEPR Discussion Papers 15747, C.E.P.R. Discussion Papers.
    67. Juliana Londoño-Vélez & Javier Ávila-Mahecha, 2021. "Enforcing Wealth Taxes in the Developing World: Quasi-experimental Evidence from Colombia," American Economic Review: Insights, American Economic Association, vol. 3(2), pages 131-148, June.
    68. Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van’t Riet, 2020. "Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands," EconPol Working Paper 52, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    69. Ronen Palan & Hannah Petersen & Richard Phillips, 2023. "Arbitrage spaces in the offshore world: Layering, ‘fuses’ and partitioning of the legal structure of modern firms," Environment and Planning A, , vol. 55(4), pages 1041-1061, June.
    70. Pablo Garcia Luna & Bryan Hardy, 2019. "Non-bank counterparties in international banking," BIS Quarterly Review, Bank for International Settlements, September.
    71. Gabriel Zucman, 2019. "Global Wealth Inequality," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 109-138, August.
    72. Michał Brzeziński & Katarzyna Sałach & Marcin Wroński, 2020. "Wealth inequality in Central and Eastern Europe: Evidence from household survey and rich lists’ data combined," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 28(4), pages 637-660, October.
    73. Kumhof, Michael & Tideman, Nicolaus & Hudson, Michael & Goodhart, Charles A., 2022. "Post-Corona Balanced-Budget Super-Stimulus: The Case for Shifting Taxes onto Land," VfS Annual Conference 2022 (Basel): Big Data in Economics 264042, Verein für Socialpolitik / German Economic Association.
    74. Dominika Langenmayr & Lennard Zyska, 2021. "Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," CESifo Working Paper Series 8956, CESifo.
    75. Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018. "Tax Evasion and Inequality," CEPR Discussion Papers 12781, C.E.P.R. Discussion Papers.
    76. Pierce O’Reilly & Kevin Parra Ramirez & Michael A. Stemmer, 2019. "Exchange of information and bank deposits in international financial centres," OECD Taxation Working Papers 46, OECD Publishing.
    77. Savina Princen & Athena Kalyva & Alexander Leodolter & Cécile Denis & Adriana Reut & Andreas Thiemann & Viginta Ivaskaite-Tamosiune, 2020. "Taxation of Household Capital in EU Member States Impact on Economic Efficiency, Revenue and Redistribution," European Economy - Discussion Papers 130, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    78. Fonseca, Luís & Nikalexi, Katerina & Papaioannou, Elias, 2023. "The Globalization of Corporate Control," CEPR Discussion Papers 17861, C.E.P.R. Discussion Papers.
    79. Ho-Chun Herbert Chang & Brooke Harrington & Feng Fu & Daniel Rockmore, 2023. "Complex Systems of Secrecy: The Offshore Networks of Oligarchs," Papers 2303.03371, arXiv.org.
    80. Sarah Kuypers & Francesco Figari & Gerlinde Verbist, 2020. "An assessment of wealth taxes in a joint income-wealth perspective," Working Papers 2006, Herman Deleeck Centre for Social Policy, University of Antwerp.
    81. Sarah Perret, 2021. "Why were most wealth taxes abandoned and is this time different?," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 539-563, September.
    82. Kirsten Martinus & Thomas Sigler & Iacopo Iacopini & Ben Derudder, 2019. "The role of tax havens and offshore financial centers in Asia-Pacific networks: evidence from firm-subsidiary connections," Asian Business & Management, Palgrave Macmillan, vol. 18(5), pages 389-411, November.
    83. Reck, Daniel & Guyton, John & Langetieg, Patrick & Risch, Max & Zucman, Gabriel, 2021. "Tax Evasion at the Top of the Income Distribution: Theory and Evidence," CEPR Discussion Papers 15851, C.E.P.R. Discussion Papers.
    84. Michal Brzezinski & Katarzyna Sałach & Marcin Wroński, 2019. "Wealth inequality in Central and Eastern Europe: evidence from joined household survey and rich lists’ data," Working Papers 2019-09, Faculty of Economic Sciences, University of Warsaw.
    85. Patricia Gil & Justin E. Holz & John A. List & Andrew Simon & Alejandro Zentner, 2023. "Toward an Understanding of Tax Amnesties: Theory and Evidence from a Natural Field Experiment," NBER Working Papers 31210, National Bureau of Economic Research, Inc.
    86. Ludger Schuknecht & Vincent Siegerink, 2021. "The Political Economy of the International Tax Transparency Agenda in the G20/OECD Context," CESifo Working Paper Series 8813, CESifo.
    87. Tommaso Faccio & Roberto Iacono, 2022. "Corporate Income Taxation and Inequality: Review and Discussion of Issues Raised in The triumph of injustice—How the rich dodge taxes and how to make them pay (2019)," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 68(3), pages 819-829, September.
    88. Apostel, Arthur & O'Neill, Daniel W., 2022. "A one-off wealth tax for Belgium: Revenue potential, distributional impact, and environmental effects," Ecological Economics, Elsevier, vol. 196(C).
    89. Vlieghe, Gertjan, 2022. "Demographics and other constraints on future monetary policy," The Journal of the Economics of Ageing, Elsevier, vol. 23(C).
    90. Kemme, David M. & Parikh, Bhavik & Steigner, Tanja, 2020. "Tax Morale and International Tax Evasion," Journal of World Business, Elsevier, vol. 55(3).
    91. Krenek Alexander & Schratzenstaller Margit, 2022. "A Harmonized Net Wealth Tax in the European Union," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 242(5-6), pages 629-668, December.
    92. Markina Oksana, 2022. "Taxation, Inequality, and Poverty: Evidence from Ukraine," Central European Economic Journal, Sciendo, vol. 9(56), pages 1-18, January.
    93. Petr Janský & Markus Meinzer & Miroslav Palanský, 2022. "Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 673-704, July.
    94. Sofie R. Waltl, 2022. "Wealth Inequality: A Hybrid Approach Toward Multidimensional Distributional National Accounts In Europe," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 68(1), pages 74-108, March.
    95. James Alm, 2024. "Do We Have The Tools For Achieving Distributive Tax Justice?," Working Papers 2403, Tulane University, Department of Economics.
    96. Michael, Bryane & Goo, Say-Hak, 2017. "Do Corporate Governance Practices In One Jurisdiction Affect Another One? Lessons from the Panama Papers," EconStor Preprints 173676, ZBW - Leibniz Information Centre for Economics.
    97. David Bradbury & Pierce O’Reilly, 2018. "Inclusive fiscal reform: ensuring fairness and transparency in the international tax system," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(6), pages 1434-1448, December.
    98. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," Working Papers hal-03811306, HAL.
    99. KRENEK Alexander & SCHRATZENSTALLER Margit & GRUNBERGER Klaus & THIEMANN Andreas, 2022. "INTAXMOD - Inheritance and Gift Taxation in the Context of Ageing," JRC Working Papers on Taxation & Structural Reforms 2022-04, Joint Research Centre.
    100. Keith E. Maskus & Alessandro Peri & Anna Rubinchik, 2021. "Hiding Filthy Lucre in Plain Sight: Theory and Identification of Business-Based Money Laundering," CESifo Working Paper Series 9019, CESifo.
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    102. Marcon, Giulio, 2021. "La ricchezza in Italia Rapporto di ricerca [Wealth in Italy. Research Report]," MPRA Paper 107809, University Library of Munich, Germany.
    103. Niels Johannesen, 2024. "Offshore tax evasion in developing countries: Evidence and policy discussion," WIDER Working Paper Series wp-2024-15, World Institute for Development Economic Research (UNU-WIDER).
    104. Niels Johannesen & Tim B.M. Stolper, 2017. "The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax Havens," Working Papers tax-mpg-rps-2017-04_2, Max Planck Institute for Tax Law and Public Finance.
    105. Lihui Wang & Zhihong Liu & Huailong Shi, 2022. "The Impact of the Pilot Free Trade Zone on Regional Financial Development," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 30(5), pages 154-184, September.
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    107. Margit Schratzenstaller, 2023. "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers 668, WIFO.
    108. Figari, Francesco & Kuypers, Sarah & Verbist, Gerlinde, 2020. "An Assessment of Wealth Taxes in a Joint Income-Wealth Perspective," EUROMOD Working Papers EM17/20, EUROMOD at the Institute for Social and Economic Research.
    109. Hendrik Theine, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Papers wuwp290, Vienna University of Economics and Business, Department of Economics.
    110. Andrew Sharpe & Cristina Blanco Iglesias & Myeongwan Kim, 2020. "What Explains the Rising Profit Share in Canada?," CSLS Research Reports 2020-07, Centre for the Study of Living Standards.
    111. García Muñoz, Teresa María & Milgram Baleix, Juliette & Odeh, Omar Odeh, 2020. "Inequality in Latin America: The role of the nature of trade and partners," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 14, pages 1-35.
    112. Theine, Hendrik, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Paper Series 290, WU Vienna University of Economics and Business.
    113. Hinton, Jennifer B., 2022. "Limits to Profit? A conceptual framework for understanding profit and sustainability," Working Paper Series 02/2022, Post-Growth Economics Network (PEN).
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    115. Étienne Kintzler & Mathias Lé & Kevin Parra Ramirez, 2019. "Capturing banking flows: The predominant role of OFCs in the international financial architecture," Débats économiques et financiers 34, Banque de France.
    116. Nguyen Thi, Hoang Ha, 2023. "Till Evasion Does Us Part: Marriage as a Determinant for Tax Evasion," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage" 277651, Verein für Socialpolitik / German Economic Association.
    117. Jakob Miethe, 2020. "The Elusive Banker: Using Hurricanes to Uncover (Non-)Activity in Offshore Financial Centers," CESifo Working Paper Series 8625, CESifo.
    118. Atanas Pekanov & Margit Schratzenstaller-Altzinger, 2019. "A Global Financial Transaction Tax. Theory, Practice and Potential Revenues," WIFO Working Papers 582, WIFO.
    119. Agrawal David R. & Foremny Dirk, 2022. "Redistribution In A Globalized World," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 242(5-6), pages 551-567, December.
    120. Mihoko Shimamoto, 2023. "Normative Corporate Income Tax with Rent for SDGs’ Funding: Case of the U.S," Sustainability, MDPI, vol. 15(4), pages 1-18, February.
    121. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," SciencePo Working papers Main hal-03811306, HAL.
    122. Huerlimann, Gisela, 2020. "Switzerland as a laboratory for fiscal federalism and global fiscal governance," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 21(2), pages 15-25.
    123. Meyer, Timothy Andreas, 2024. "Asset price changes, external wealth and global welfare," Kiel Working Papers 2264, Kiel Institute for the World Economy (IfW Kiel).
    124. Johannes Becker & John D. Wilson, 2021. "Tax Competition with Two Tax Instruments - and Tax Evasion," CESifo Working Paper Series 9318, CESifo.
    125. Gabriel Zucman, 2023. "Globalisation, taxation and inequality," Fiscal Studies, John Wiley & Sons, vol. 44(3), pages 229-235, September.
    126. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," SciencePo Working papers hal-03811306, HAL.
    127. Pablo Gutiérrez Cubillos, 2022. "Gini and undercoverage at the upper tail: a simple approximation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(2), pages 443-471, April.

  14. Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018. "Tax Evasion and Inequality," CEPR Discussion Papers 12781, C.E.P.R. Discussion Papers.

    Cited by:

    1. James Alm, 2021. "Tax evasion, technology, and inequality," Economics of Governance, Springer, vol. 22(4), pages 321-343, December.
    2. Petr Janský & Miroslav Palanský, 2018. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," WIDER Working Paper Series wp-2018-21, World Institute for Development Economic Research (UNU-WIDER).
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    139. Alstadsæter, Annette & Casi, Elisa & Miethe, Jakob & Stage, Barbara M. B., 2023. "Lost in Information: National Implementation of Global Tax Agreements," Discussion Papers 2023/22, Norwegian School of Economics, Department of Business and Management Science, revised 27 Sep 2024.
    140. Cummins, Neil, 2022. "The hidden wealth of English dynasties, 1892–2016," LSE Research Online Documents on Economics 113490, London School of Economics and Political Science, LSE Library.
    141. Sarah Perret, 2021. "Why were most wealth taxes abandoned and is this time different?," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 539-563, September.
    142. Boehl, Gregor & Fischer, Thomas, 2017. "Capital Taxation and Investment: Matching 100 Years of Wealth Inequality Dynamics," Working Papers 2017:8, Lund University, Department of Economics.
    143. Kern, Andreas & Nosrati, Elias & Reinsberg, Bernhard & Sevinc, Dilek, 2023. "Crash for cash: Offshore financial destinations and IMF programs," European Journal of Political Economy, Elsevier, vol. 78(C).
    144. Garcia-Bernardo, Javier & Janský, Petr, 2024. "Profit shifting of multinational corporations worldwide," World Development, Elsevier, vol. 177(C).
    145. Fernández-Bastidas, Rocío, 2023. "Entrepreneurship and tax evasion," Economic Modelling, Elsevier, vol. 128(C).
    146. Matthew Gibson, 2024. "Employer Market Power in Silicon Valley," Upjohn Working Papers 24-398, W.E. Upjohn Institute for Employment Research.
    147. Aleksandra Hlastec & Damijan Mumel & Lidija Hauptman, 2023. "Is There a Relationship between Self-Enhancement, Conservation and Personal Tax Culture?," Sustainability, MDPI, vol. 15(7), pages 1-23, March.
    148. Dario Tortarolo & Pablo Garriga, 2022. "Firms as tax collectors," IFS Working Papers W22/44, Institute for Fiscal Studies.
    149. Ozili, Peterson, 2018. "Tax Evasion and Financial Instability," MPRA Paper 88430, University Library of Munich, Germany.
    150. Ebers, Axel & Thomsen, Stephan L., 2021. "How do warnings affect retail demand for Bitcoin? Evidence from an international survey experiment," Hannover Economic Papers (HEP) dp-683, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    151. Blesse, Sebastian, 2023. "Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment," European Journal of Political Economy, Elsevier, vol. 78(C).
    152. Reck, Daniel & Guyton, John & Langetieg, Patrick & Risch, Max & Zucman, Gabriel, 2021. "Tax Evasion at the Top of the Income Distribution: Theory and Evidence," CEPR Discussion Papers 15851, C.E.P.R. Discussion Papers.
    153. Amedeo Argentiero & Sandro Casal & Luigi Mittone & Azzurra Morreale, 2021. "Tax evasion and inequality: some theoretical and empirical insights," Economics of Governance, Springer, vol. 22(4), pages 309-320, December.
    154. Blesse, Sebastian, 2021. "Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment," ZEW Discussion Papers 21-040, ZEW - Leibniz Centre for European Economic Research.
    155. Levenko, Natalia & Staehr, Karsten, 2023. "Self-reported tax compliance in post-transition Estonia," Economic Systems, Elsevier, vol. 47(3).
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    157. Louis-Sidois, Charles & Mougin, Elisa, 2023. "Silence the media or the story? Theory and evidence of media capture," European Economic Review, Elsevier, vol. 158(C).
    158. Vlieghe, Gertjan, 2022. "Demographics and other constraints on future monetary policy," The Journal of the Economics of Ageing, Elsevier, vol. 23(C).
    159. Kemme, David M. & Parikh, Bhavik & Steigner, Tanja, 2020. "Tax Morale and International Tax Evasion," Journal of World Business, Elsevier, vol. 55(3).
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    162. Krenek Alexander & Schratzenstaller Margit, 2022. "A Harmonized Net Wealth Tax in the European Union," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 242(5-6), pages 629-668, December.
    163. Markina Oksana, 2022. "Taxation, Inequality, and Poverty: Evidence from Ukraine," Central European Economic Journal, Sciendo, vol. 9(56), pages 1-18, January.
    164. Vedanth Nair & Mekar Satria Utama, 2023. "Taxing high‐net‐worth individuals: experience from Indonesia," Fiscal Studies, John Wiley & Sons, vol. 44(3), pages 243-245, September.
    165. Wright, Reilly & Aldama, Abraham, 2023. "Not all luck is created equal: Sources of income inequality and willingness to redistribute," Journal of Economic Psychology, Elsevier, vol. 97(C).
    166. Berkel, Hanna & Estmann, Christian & Rand, John, 2022. "Local governance quality and law compliance: The case of Mozambican firms," World Development, Elsevier, vol. 157(C).
    167. Waldenström, Daniel, 2021. "Wealth and History: An Update," Working Paper Series 1411, Research Institute of Industrial Economics.
    168. James Alm, 2024. "Do We Have The Tools For Achieving Distributive Tax Justice?," Working Papers 2403, Tulane University, Department of Economics.
    169. James Alm & Antoine Malézieux, 2021. "40 years of tax evasion games: a meta-analysis," Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
    170. Bag, Parimal K. & Wang, Peng, 2021. "Income tax evasion and audits under common and idiosyncratic shocks," Journal of Economic Behavior & Organization, Elsevier, vol. 184(C), pages 99-116.
    171. Helmut K. Anheier & Edward L. Knudsen, 2023. "The 21st century trust and leadership problem: Quoi faire?," Global Policy, London School of Economics and Political Science, vol. 14(1), pages 139-148, February.
    172. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," Working Papers hal-03811306, HAL.
    173. Behrouz Sadeghi Amroabadi & Seyed Amin Mansouri & Mohammad Ali Ahmadi, 2024. "Investigating The Factors Affecting The Income Distribution On The Afghan Economy With Emphasis On Taxes," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 16(2 (July)), pages 312-332.
    174. KRENEK Alexander & SCHRATZENSTALLER Margit & GRUNBERGER Klaus & THIEMANN Andreas, 2022. "INTAXMOD - Inheritance and Gift Taxation in the Context of Ageing," JRC Working Papers on Taxation & Structural Reforms 2022-04, Joint Research Centre.
    175. Alexander Krenek & Margit Schratzenstaller-Altzinger, 2018. "A European Net Wealth Tax," WIFO Working Papers 561, WIFO.
    176. Pier Luigi Sacco & Alex Arenas & Manlio De Domenico, 2022. "The resilience of the multirelational structure of geopolitical treaties is critically linked to past colonial world order and offshore fiscal havens," Papers 2203.00618, arXiv.org.
    177. European Commission, 2018. "Tax Policies in the European Union: 2018 Survey," Taxation Survey 2018, Directorate General Taxation and Customs Union, European Commission.
    178. Marcon, Giulio, 2021. "La ricchezza in Italia Rapporto di ricerca [Wealth in Italy. Research Report]," MPRA Paper 107809, University Library of Munich, Germany.
    179. European Commission, 2019. "Tax Policies in the European Union: 2020 Survey," Taxation Survey 2020, Directorate General Taxation and Customs Union, European Commission.
    180. Vitols, Sigurt, 2021. "Board Level Employee Representation and Tax Avoidance in Europe," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue Ahead-of-, pages 1-1.
    181. Enea Baselgia & Isabel Z. Martinez, 2022. "Tracking and Taxing the Super-Rich: Insights from Swiss Rich Lists," KOF Working papers 22-501, KOF Swiss Economic Institute, ETH Zurich.
    182. Wildauer, Rafael & Kapeller, Jakob, 2022. "Tracing the invisible rich: A new approach to modelling Pareto tails in survey data," Labour Economics, Elsevier, vol. 75(C).
    183. Agarwal, Sumit & Li, Keyang & Qin, Yu & Wu, Jing & Yan, Jubo, 2020. "Tax evasion, capital gains taxes, and the housing market," Journal of Public Economics, Elsevier, vol. 188(C).
    184. Niels Johannesen & Tim B.M. Stolper, 2017. "The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax Havens," Working Papers tax-mpg-rps-2017-04_2, Max Planck Institute for Tax Law and Public Finance.
    185. Kumon, Yuzuru, 2021. "The Deep Roots of Inequality," IAST Working Papers 21-125, Institute for Advanced Study in Toulouse (IAST).
    186. Margit Schratzenstaller, 2023. "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers 668, WIFO.
    187. Daniel Waldenström, 2021. "Wealth and History: An Update," CESifo Working Paper Series 9366, CESifo.
    188. Carmen Comăniciu, 2019. "Is There a Correlation Between the Ease of Doing Business Index and the Haven Score?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 686-694, December.
    189. Mathieu Dufour & Vivian Labrie & Simon Tremblay-Pepin, 2021. "Using the Market Basket Measure to Discuss Income Inequality from the Perspective of Basic Needs," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 155(2), pages 455-478, June.
    190. Liu, Feng & Liu, Fengrui & Huang, Jiqiang & Dong, Haoran, 2024. "Aid and national tax capacity: Empirical evidence from Chinese aid," China Economic Review, Elsevier, vol. 85(C).
    191. Hager, Sandy Brian, 2020. "Varieties of Top Incomes," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 18(4), pages 1175-1198.
    192. Orsetta Causa & Anna Vindics & Oguzhan Akgun, 2018. "An empirical investigation on the drivers of income redistribution across OECD countries," OECD Economics Department Working Papers 1488, OECD Publishing.
    193. Becker, Johannes & Wilson, John D., 2023. "Tax competition with two tax instruments — and tax base erosion," Journal of Public Economics, Elsevier, vol. 225(C).
    194. Clara Martínez Toledano, 2020. "House Price Cycles, Wealth Inequality and Portfolio Reshuffling," PSE Working Papers hal-02876979, HAL.
    195. Irene Di Marzio & Sauro Mocetti & Enrico Rubolino, 2024. "The market externalities of tax evasion," Temi di discussione (Economic working papers) 1467, Bank of Italy, Economic Research and International Relations Area.
    196. Mikołaj Raczyński, 2022. "Monetary policy and economic inequality: a literature review," Bank i Kredyt, Narodowy Bank Polski, vol. 53(2), pages 231-278.
    197. Agrawal David R. & Foremny Dirk, 2022. "Redistribution In A Globalized World," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 242(5-6), pages 551-567, December.
    198. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," SciencePo Working papers Main hal-03811306, HAL.
    199. Noam Noked, 2018. "Tax Evasion and Incomplete Tax Transparency," Laws, MDPI, vol. 7(3), pages 1-15, August.
    200. Lin Yang, 2018. "The relationship between poverty and inequality: Resource constraint mechanisms," CASE Papers /212, Centre for Analysis of Social Exclusion, LSE.
    201. Corneo, Giacomo, 2020. "Progressive Sovereign Wealth Funds," CEPR Discussion Papers 14746, C.E.P.R. Discussion Papers.
    202. Ooms, Tahnee, 2021. "Correcting the underestimation of capital incomes in inequality indicators: with an application to the UK, 1997–2016," LSE Research Online Documents on Economics 108900, London School of Economics and Political Science, LSE Library.
    203. Wilfried Altzinger, 2019. "Michele Alacevich and Anna Soci: A short history of inequality," Journal of Economics, Springer, vol. 126(1), pages 95-97, January.
    204. Johannes Becker & John D. Wilson, 2021. "Tax Competition with Two Tax Instruments - and Tax Evasion," CESifo Working Paper Series 9318, CESifo.
    205. Gabriel Zucman, 2023. "Globalisation, taxation and inequality," Fiscal Studies, John Wiley & Sons, vol. 44(3), pages 229-235, September.
    206. Masca, Simona-Gabriela & Chis, Diana-Maria, 2023. "Distributional implications of informal economy in the EU countries: Accounting for the spread of tax evasion benefits and cultural characteristics," Socio-Economic Planning Sciences, Elsevier, vol. 87(PB).
    207. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," SciencePo Working papers hal-03811306, HAL.

  15. Johannes Becker & Niels Johannesen & Nadine Riedel, 2018. "Taxation and the Allocation of Risk Inside the Multinational Firm," CESifo Working Paper Series 7033, CESifo.

    Cited by:

    1. Pranvera Shehaj & Alfons J. Weichenrieder, 2024. "Corporate income tax, IP boxes and the location of R&D," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 203-242, February.
    2. Hebous, Shafik & Johannesen, Niels, 2021. "At your service! The role of tax havens in international trade with services," European Economic Review, Elsevier, vol. 135(C).
    3. Hemling, Lars & Plesner Rossing, Jacob Christian & Hoffjan, Andreas, 2022. "The use of information technology for international transfer pricing in multinational enterprises," International Journal of Accounting Information Systems, Elsevier, vol. 44(C).
    4. Sharma, Rishi R. & Slemrod, Joel & Stimmelmayr, Michael, 2023. "Tax losses and ex-ante offshore transfer of intellectual property," Journal of Public Economics, Elsevier, vol. 226(C).
    5. Johannesen, Niels, 2022. "The Global Minimum Tax," CEPR Discussion Papers 16925, C.E.P.R. Discussion Papers.
    6. Hoang Ha Nguyen Thi & Alfons Weichenrieder, 2023. "Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions," CESifo Working Paper Series 10721, CESifo.
    7. Dominika Langenmayr & Franz Reiter, 2022. "Trading offshore: evidence on banks’ tax avoidance," Scandinavian Journal of Economics, Wiley Blackwell, vol. 124(3), pages 797-837, July.
    8. Kogler, Michael, 2019. "Profit Taxation and Bank Risk Taking," Economics Working Paper Series 1918, University of St. Gallen, School of Economics and Political Science.
    9. Damgaard, Jannick & Elkjaer, Thomas & Johannesen, Niels, 2024. "What is real and what is not in the global FDI network?," Journal of International Money and Finance, Elsevier, vol. 140(C).
    10. Hindriks, Jean & Nishimura, Yukihiro, 2021. "Taxing multinationals: The scope for enforcement cooperation," LIDAM Reprints CORE 3148, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    11. Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2021. "Inflexibility in Income Shifting: Implications, Detection and Remedies," CESifo Working Paper Series 9384, CESifo.
    12. Albertus, James F. & Glover, Brent & Levine, Oliver, 2019. "Heads I win, tails you lose: Asymmetric taxes, risk taking, and innovation," Journal of Monetary Economics, Elsevier, vol. 105(C), pages 24-40.
    13. Schwab, Thomas & Todtenhaupt, Maximilian, 2021. "Thinking outside the box: The cross-border effect of tax cuts on R&D," Journal of Public Economics, Elsevier, vol. 204(C).
    14. Bathusi Gabanatlhong & Javier Garcia-Bernardo & Paulinus Iyika & Miroslav Palanský, 2022. "Profit shifting by multinational corporations: Evidence from transaction-level data in Nigeria," WIDER Working Paper Series wp-2022-36, World Institute for Development Economic Research (UNU-WIDER).
    15. Jakob Miethe, 2020. "The Elusive Banker: Using Hurricanes to Uncover (Non-)Activity in Offshore Financial Centers," CESifo Working Paper Series 8625, CESifo.

  16. Niels Johannesen & Tim B.M. Stolper, 2017. "The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax Havens," Working Papers tax-mpg-rps-2017-04_2, Max Planck Institute for Tax Law and Public Finance.

    Cited by:

    1. Alstadsæter, Annette & Johannesen, Niels & Le Guern Herry, Ségal & Zucman, Gabriel, 2022. "Tax evasion and tax avoidance," Journal of Public Economics, Elsevier, vol. 206(C).
    2. Johannesen, Niels & Rijkers, Bob, 2020. "Elite Capture of Foreign Aid: Evidence from Offshore Bank Accounts," CEPR Discussion Papers 14481, C.E.P.R. Discussion Papers.
    3. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
    4. Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2018. "Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts," NBER Working Papers 24366, National Bureau of Economic Research, Inc.
    5. Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018. "Tax Evasion and Inequality," CEPR Discussion Papers 12781, C.E.P.R. Discussion Papers.
    6. Tim B.M. Stolper, 2017. "A Step Change in Tax Transparency? An Event Study on How the Automatic Exchange of Information Did Not Affect Swiss Banks," Working Papers tax-mpg-rps-2017-10, Max Planck Institute for Tax Law and Public Finance.

  17. Niels Johannesen & Tim B.M. Stolper, 2017. "The deterrence effect of whistleblowing," EPRU Working Paper Series 17-01, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

    Cited by:

    1. Alstadsæter, Annette & Johannesen, Niels & Le Guern Herry, Ségal & Zucman, Gabriel, 2022. "Tax evasion and tax avoidance," Journal of Public Economics, Elsevier, vol. 206(C).
    2. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
    3. Theo Nyreröd & Giancarlo Spagnolo, 2021. "Myths and numbers on whistleblower rewards," Regulation & Governance, John Wiley & Sons, vol. 15(1), pages 82-97, January.
    4. Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2024. "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households," Tax Policy and the Economy, University of Chicago Press, vol. 38(1), pages 61-99.
    5. Laila Ait Bihi Ouali, 2019. "Top Income Tax Evasion and Redistribution Preferences: Evidence from the Panama Papers," Working Papers halshs-01978131, HAL.
    6. Spagnolo, Giancarlo & Nyreröd, Theo, 2019. "Financial Incentives for Whistleblowers: A Short Survey," SITE Working Paper Series 50, Stockholm School of Economics, Stockholm Institute of Transition Economics.
    7. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
    8. Nyreröd, Theo & Spagnolo, Giancarlo, 2017. "Myths and Numbers on Whistleblower Rewards," SITE Working Paper Series 44, Stockholm School of Economics, Stockholm Institute of Transition Economics, revised 27 Apr 2018.
    9. Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2018. "Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts," NBER Working Papers 24366, National Bureau of Economic Research, Inc.
    10. Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
    11. Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
    12. Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," Working Papers hal-02878153, HAL.
    13. Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018. "Tax Evasion and Inequality," CEPR Discussion Papers 12781, C.E.P.R. Discussion Papers.
    14. Laila Ait Bihi Ouali, 2020. "Effects of signalling tax evasion on redistribution and voting preferences: Evidence from the Panama Papers," PLOS ONE, Public Library of Science, vol. 15(3), pages 1-22, March.
    15. Batten, Jonathan A. & Lončarski, Igor & Szilagyi, Peter G., 2021. "Strategic insider trading in foreign exchange markets," Journal of Corporate Finance, Elsevier, vol. 69(C).

  18. Niels Johannesen & Tim Stolper, 2017. "The Deterrence Effect of Whistleblowing: An Event Study of Leaked Customer Information from Banks in Tax Havens," CESifo Working Paper Series 6784, CESifo.

    Cited by:

    1. Alstadsæter, Annette & Johannesen, Niels & Le Guern Herry, Ségal & Zucman, Gabriel, 2022. "Tax evasion and tax avoidance," Journal of Public Economics, Elsevier, vol. 206(C).
    2. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
    3. Johannesen, Niels & Rijkers, Bob, 2020. "Elite Capture of Foreign Aid: Evidence from Offshore Bank Accounts," CEPR Discussion Papers 14481, C.E.P.R. Discussion Papers.
    4. Theo Nyreröd & Giancarlo Spagnolo, 2021. "Myths and numbers on whistleblower rewards," Regulation & Governance, John Wiley & Sons, vol. 15(1), pages 82-97, January.
    5. Laila Ait Bihi Ouali, 2019. "Top Income Tax Evasion and Redistribution Preferences: Evidence from the Panama Papers," Working Papers halshs-01978131, HAL.
    6. Spagnolo, Giancarlo & Nyreröd, Theo, 2019. "Financial Incentives for Whistleblowers: A Short Survey," SITE Working Paper Series 50, Stockholm School of Economics, Stockholm Institute of Transition Economics.
    7. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
    8. Nyreröd, Theo & Spagnolo, Giancarlo, 2017. "Myths and Numbers on Whistleblower Rewards," SITE Working Paper Series 44, Stockholm School of Economics, Stockholm Institute of Transition Economics, revised 27 Apr 2018.
    9. Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2018. "Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts," NBER Working Papers 24366, National Bureau of Economic Research, Inc.
    10. Reindl, Ilona & Tyran, Jean-Robert, 2021. "Equal opportunities for all? How income redistribution promotes support for economic inclusion," Journal of Economic Behavior & Organization, Elsevier, vol. 190(C), pages 390-407.
    11. Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
    12. Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
    13. Matthew D. Rablen & Matthew Gould, 2018. "Voluntary disclosure schemes for offshore tax evasion," IFS Working Papers W18/07, Institute for Fiscal Studies.
    14. Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," Working Papers hal-02878153, HAL.
    15. Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018. "Tax Evasion and Inequality," CEPR Discussion Papers 12781, C.E.P.R. Discussion Papers.
    16. Laila Ait Bihi Ouali, 2020. "Effects of signalling tax evasion on redistribution and voting preferences: Evidence from the Panama Papers," PLOS ONE, Public Library of Science, vol. 15(3), pages 1-22, March.
    17. Tim B.M. Stolper, 2017. "A Step Change in Tax Transparency? An Event Study on How the Automatic Exchange of Information Did Not Affect Swiss Banks," Working Papers tax-mpg-rps-2017-10, Max Planck Institute for Tax Law and Public Finance.
    18. Batten, Jonathan A. & Lončarski, Igor & Szilagyi, Peter G., 2021. "Strategic insider trading in foreign exchange markets," Journal of Corporate Finance, Elsevier, vol. 69(C).

  19. Rajkamal Iyer & Thais Jensen, & Niels Johannesen & Adam Sheridan, 2016. "The Run for Safety: Financial Fragility and Deposit Insurance," EPRU Working Paper Series 1602, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

    Cited by:

    1. Nicola Limodio & Francesco Strobbe, 2018. "Liquidity Requirements and Bank Deposits: Evidence from Ethiopia," BAFFI CAREFIN Working Papers 1879, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
    2. Brunetti, M. & Ciciretti, R. & Djordjevic, Lj., 2020. "Till mortgage do us part: Mortgage switching costs and household's bank switching," Journal of Banking & Finance, Elsevier, vol. 119(C).
    3. Haelim Anderson & Daniel Barth & Dong Beom Choi, 2018. "Reducing Moral Hazard at the Expense of Market Discipline: The Effectiveness of Double Liability Before and During the Great Depression," Working Papers 18-06, Office of Financial Research, US Department of the Treasury.
    4. Marianna Brunetti & Rocco Ciciretti & Ljubica Djordjevic, 2014. "The Determinants of Household's Bank Switching," CEIS Research Paper 322, Tor Vergata University, CEIS, revised 11 Nov 2015.
    5. Atmaca, Sümeyra & Kirschenmann, Karolin & Ongena, Steven & Schoors, Koen, 2020. "Deposit insurance, bank ownership and depositor behavior," ZEW Discussion Papers 20-077, ZEW - Leibniz Centre for European Economic Research.
    6. König-Kersting, Christian & Trautmann, Stefan T. & Vlahu, Razvan, 2020. "Bank instability: Interbank linkages and the role of disclosure," Bank of Finland Research Discussion Papers 14/2020, Bank of Finland.
    7. International Association of Deposit Insurers, 2021. "Deposit Insurance Coverage Level and Scope," IADI Research Papers 21-12, International Association of Deposit Insurers.
    8. Carletti, Elena & De Marco, Filippo & Ioannidou, Vasso & Sette, Enrico, 2021. "Banks as patient lenders: Evidence from a tax reform," Journal of Financial Economics, Elsevier, vol. 141(1), pages 6-26.
    9. Nicola Limodio & Francesco Strobbe, 2017. "Bank Deposits and Liquidity Regulation: Evidence from Ethiopia," Working Papers 612, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
    10. Nicolás de Roux & Nicola Limodio, 2023. "Deposit Insurance and Depositor Behavior: Evidence from Colombia," The Review of Financial Studies, Society for Financial Studies, vol. 36(7), pages 2721-2755.
    11. Kaposty, Florian & Pfingsten, Andreas & Domikowsky, Christian, 2017. "Market Discipline, Deposit Insurance, and Competitive Advantages: Evidence from the Financial Crisis," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168146, Verein für Socialpolitik / German Economic Association.
    12. Van Roosebeke, Bert & Defina, Ryan & Wahyuni, Tri, 2023. "Uninsured Deposits: Relevance and Evolutions Over Time," MPRA Paper 117601, University Library of Munich, Germany.
    13. Eule, Joachim & Kastelein, Wieger & Sala, Edoardo, 2022. "Protecting depositors and saving money: Why deposit guarantee schemes in the EU should be able to support transfers of assets and liabilities when a bank fails," Occasional Paper Series 308, European Central Bank.
    14. Glenn Boyle & Roger Stover & Amrit Tiwana & Oleksandr Zhylyevskyy, 2016. "“Honey, the Bank Might Go Bust”: The Response of Finance Professionals to a Banking System Shock," Working Papers in Economics 16/28, University of Canterbury, Department of Economics and Finance.

  20. Niels Johannesen & Jukka Pirttilä, 2016. "Capital flight and development: An overview of concepts, methods, and data sources," WIDER Working Paper Series wp-2016-95, World Institute for Development Economic Research (UNU-WIDER).

    Cited by:

    1. Petr Janský & Miroslav Palanský, 2018. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," WIDER Working Paper Series wp-2018-21, World Institute for Development Economic Research (UNU-WIDER).
    2. Alstadsæter, Annette & Johannesen, Niels & Le Guern Herry, Ségal & Zucman, Gabriel, 2022. "Tax evasion and tax avoidance," Journal of Public Economics, Elsevier, vol. 206(C).
    3. Johannesen, Niels & Rijkers, Bob, 2020. "Elite Capture of Foreign Aid: Evidence from Offshore Bank Accounts," CEPR Discussion Papers 14481, C.E.P.R. Discussion Papers.
    4. Emmanuel Gervais & Pierre Bui Quang, 2019. "How to identify “hidden securities assets” in the Balance of Payments: methods of Bank of France," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Are post-crisis statistical initiatives completed?, volume 49, Bank for International Settlements.
    5. Dujava, Daniel & Siranova, Maria, 2022. "Is it me or you? A deeper insight into profile of misreporting economies," The Quarterly Review of Economics and Finance, Elsevier, vol. 83(C), pages 10-25.
    6. Cobham Alex & Davis William & Ibrahim Gamal & Sumner Andy, 2016. "Hidden Inequality: How Much Difference Would Adjustment for Illicit Financial Flows Make to National Income Distributions?," Journal of Globalization and Development, De Gruyter, vol. 7(2), pages 1-18, December.
    7. Johnny Flentø & Leonardo Santos Simao, 2022. "Illicit Financial Flows - Illicit drug trafficking and tax evasion," DERG working paper series 22-16, University of Copenhagen. Department of Economics. Development Economics Research Group (DERG).
    8. Reindl, Ilona & Tyran, Jean-Robert, 2021. "Equal opportunities for all? How income redistribution promotes support for economic inclusion," Journal of Economic Behavior & Organization, Elsevier, vol. 190(C), pages 390-407.
    9. Siranova, Maria & Tiruneh, Menbere Workie & Fisera, Boris, 2021. "Creating the illicit capital flows network in Europe – Do the net errors and omissions follow an economic pattern?," International Review of Economics & Finance, Elsevier, vol. 71(C), pages 955-973.
    10. Anette Alstads�ter & Niels Johannesen & Gabriel Zucman, 2018. "Who Owns The Wealth In Tax Havens? Macroevidence And Implications For Global Inequality," CEBI working paper series 17-04, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
    11. Heydari, Hassan & Jariani, Farzaneh, 2020. "Analyzing Effective Factors of Capital Outflow from the Middle East and North African Countries (MENA)," MPRA Paper 104547, University Library of Munich, Germany.
    12. Daniel Dujava & Maria Siranova, 2017. "Getting the Measures of Trade Misinvoicing Right: Bilateral Panel Data Approach," Working Papers wp98, Institute of Economic Research, Slovak Academy of Sciences, revised 20 Dec 2017.

  21. Niels Johannesen & Thomas Tørsløv & Ludvig Wier, 2016. "Are less developed countries more exposed to multinational tax avoidance?: Method and evidence from micro-data," WIDER Working Paper Series wp-2016-10, World Institute for Development Economic Research (UNU-WIDER).

    Cited by:

    1. Petr Janský & Miroslav Palanský, 2018. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," WIDER Working Paper Series wp-2018-21, World Institute for Development Economic Research (UNU-WIDER).
    2. Bilicka, Katarzyna & Scur, Daniela, 2024. "Organizational capacity and profit shifting," Journal of Public Economics, Elsevier, vol. 238(C).
    3. Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers 27770, National Bureau of Economic Research, Inc.
    4. Sebastian Beer & Ruud A. De Mooij & Li Liu, 2018. "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," CESifo Working Paper Series 7184, CESifo.
    5. Johannesen, Niels & Rijkers, Bob, 2020. "Elite Capture of Foreign Aid: Evidence from Offshore Bank Accounts," CEPR Discussion Papers 14481, C.E.P.R. Discussion Papers.
    6. Hebous, Shafik & Johannesen, Niels, 2021. "At your service! The role of tax havens in international trade with services," European Economic Review, Elsevier, vol. 135(C).
    7. Laudage, Sabine, 2020. "Corporate tax revenue and foreign direct investment: Potential trade-offs and how to address them," IDOS Discussion Papers 17/2020, German Institute of Development and Sustainability (IDOS).
    8. Johannes Becker & Niels Johannesen & Nadine Riedel, 2018. "Taxation and the Allocation of Risk Inside the Multinational Firm," CESifo Working Paper Series 7033, CESifo.
    9. Johannesen, Niels, 2022. "The Global Minimum Tax," CEPR Discussion Papers 16925, C.E.P.R. Discussion Papers.
    10. Nouf Binhadab & Robert Gillanders & Thomas McCluskey, 2023. "A clean and discreet service: The role of corruption and secrecy in profit shifting by multinational firms," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 1551-1573, October.
    11. Hayley Reynolds & Ludvig Wier, 2016. "Estimating profit shifting in South Africa using firm-level tax returns," WIDER Working Paper Series wp-2016-128, World Institute for Development Economic Research (UNU-WIDER).
    12. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
    13. Kodjo Adandohoin & Jean-Francois Brun, 2021. "The Role of Income and Property Taxes in Tax Transition and the Mediating Effect of Financial Development," Post-Print hal-03470540, HAL.
    14. Ludvig Wier & Hayley Reynolds, 2018. "Big and 'unprofitable': How 10 per cent of multinational firms do 98 per cent of profit shifting," WIDER Working Paper Series wp-2018-111, World Institute for Development Economic Research (UNU-WIDER).
    15. Ivar Kolstad & Arne Wiig, 2016. "How do voters respond to information on self-serving elite behaviour? Evidence from a randomized survey experiment in Tanzania," CMI Working Papers 9, CMI (Chr. Michelsen Institute), Bergen, Norway.
    16. Reindl, Ilona & Tyran, Jean-Robert, 2021. "Equal opportunities for all? How income redistribution promotes support for economic inclusion," Journal of Economic Behavior & Organization, Elsevier, vol. 190(C), pages 390-407.
    17. Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
    18. Roseline Misati & Kethi Ngoka & Anne Kamau & Maureen Odongo, 2022. "Profit shifting by multinational corporations in Kenya: The role of internal debt," WIDER Working Paper Series wp-2022-39, World Institute for Development Economic Research (UNU-WIDER).
    19. Kodjo Adandohoin & Jean-Francois Brun, 2020. "Are incomes and property taxes effective instruments for tax transition?," CERDI Working papers hal-03053683, HAL.
    20. Athiphat Muthitacharoen, 2021. "Tax rate cut and firm investment: evidence from Thailand," Applied Economics Letters, Taylor & Francis Journals, vol. 28(3), pages 220-224, February.
    21. Alex Cobham & Tommaso Faccio & Javier Garcia‐Bernardo & Petr Janský & Jeffery Kadet & Sol Picciotto, 2022. "A Practical Proposal to end Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals," Global Policy, London School of Economics and Political Science, vol. 13(1), pages 18-33, February.
    22. Kodjo Adandohoin & Jean-Francois Brun, 2020. "Are incomes and property taxes effective instruments for tax transition?," Working Papers hal-03053683, HAL.
    23. Amutabi, Cyprian, 2023. "Domestic Resource Mobilization for Economic Development in Africa: Challenges, Policy Options, and Prospects in the New Horizon," MPRA Paper 118372, University Library of Munich, Germany.
    24. Vincent Vicard, 2019. "The Exorbitant Privilege of High Tax Countries," Working Papers 2019-06, CEPII research center.
    25. Mohammed Mardan & Michael Stimmelmayr, 2018. "Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?," CESifo Working Paper Series 7090, CESifo.
    26. Mohammed Mardan, 2019. "Tax Systems and Development," CESifo Working Paper Series 7940, CESifo.
    27. Dyendelayi, Isaac, 2000. "Analyse de Fuite des Capitaux en Afrique Subsaharienne : Cas de la République Démocratique du Congo (2000 – 2018) [Analysis of Capital Flight in Sub-Saharan Africa: Case of Democratic Republic of C," MPRA Paper 110335, University Library of Munich, Germany, revised 31 Dec 2018.
    28. Chanont Banternghansa & Archawa Paweenawat & Krislert Samphantharak, 2019. "Understanding Corporate Thailand I: Finance," PIER Discussion Papers 112, Puey Ungphakorn Institute for Economic Research.
    29. Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019. "Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES 2019/31, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2019.
    30. Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2021. "Inflexibility in Income Shifting: Implications, Detection and Remedies," CESifo Working Paper Series 9384, CESifo.
    31. Vincent Vicard, 2023. "Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(2), pages 369-414, June.
    32. Langenmayr, Dominika & Liu, Li, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224516, Verein für Socialpolitik / German Economic Association.
    33. Garcia-Bernardo, Javier & Janský, Petr, 2024. "Profit shifting of multinational corporations worldwide," World Development, Elsevier, vol. 177(C).
    34. Marko Köthenbürger & Mohammed Mardan & Michael Stimmelmayr, 2018. "Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits," CESifo Working Paper Series 6895, CESifo.
    35. Niels Johannesen & Jukka Pirttilä, 2016. "Capital flight and development: An overview of concepts, methods, and data sources," WIDER Working Paper Series wp-2016-95, World Institute for Development Economic Research (UNU-WIDER).
    36. Athiphat Muthitacharoen & Krislert Samphantharak, 2022. "Multinational Tax Avoidance And Anti-Avoidance Enforcement: Firm-Level Evidence From Developing Asean Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 67(06), pages 2049-2065, December.
    37. Garcia-Bernardo, Javier & Reurink, Arjan, 2019. "Competing with whom? European tax competition, the "great fragmentation of the firm," and varieties of FDI attraction profiles," MPIfG Discussion Paper 19/9, Max Planck Institute for the Study of Societies.
    38. Bolwijn, Richard & Casella, Bruno & Rigo, Davide, 2018. "An FDI-driven approach to measuring the scale and economic impact of BEPS," MPRA Paper 95189, University Library of Munich, Germany.
    39. Wier, Ludvig, 2020. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," Journal of Public Economics, Elsevier, vol. 184(C).
    40. Caroline Schimanski, 2018. "Do multinational companies shift profits out of developing countries?: How data availability may hide the evidence," WIDER Working Paper Series wp-2018-52, World Institute for Development Economic Research (UNU-WIDER).
    41. Ludvig Wier, 2018. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," WIDER Working Paper Series wp-2018-123, World Institute for Development Economic Research (UNU-WIDER).
    42. Lediga, Collen & Riedel, Nadine & Strohmaier, Kristina, 2019. "The elasticity of corporate taxable income—Evidence from South Africa," Economics Letters, Elsevier, vol. 175(C), pages 43-46.
    43. Athiphat Muthitacharoen, 2020. "Assessing Tax Burden Differential Between Foreign Multinationals and Local Firms: Implications for FDI Tax Incentives," PIER Discussion Papers 127, Puey Ungphakorn Institute for Economic Research.
    44. Bathusi Gabanatlhong & Javier Garcia-Bernardo & Paulinus Iyika & Miroslav Palanský, 2022. "Profit shifting by multinational corporations: Evidence from transaction-level data in Nigeria," WIDER Working Paper Series wp-2022-36, World Institute for Development Economic Research (UNU-WIDER).

  22. Shafik Hebous & Niels Johannesen, 2015. "At Your Service! The Role of Tax Havens in International Trade with Services," CESifo Working Paper Series 5414, CESifo.

    Cited by:

    1. Francesco Bripi & David Loschiavo & Davide Revelli, 2017. "Services trade and credit frictions: evidence from matched bank-firm data," Temi di discussione (Economic working papers) 1110, Bank of Italy, Economic Research and International Relations Area.
    2. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
    3. Shafik Hebous & Alexander Klemm & Saila Stausholm, 2020. "Revenue Implications of Destination-Based Cash-Flow Taxation," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 68(4), pages 848-874, December.
    4. Sebastian Beer & Ruud A. De Mooij & Li Liu, 2018. "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," CESifo Working Paper Series 7184, CESifo.
    5. Pranvera Shehaj & Alfons J. Weichenrieder, 2024. "Corporate income tax, IP boxes and the location of R&D," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 203-242, February.
    6. Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Leibniz Institute for Financial Research SAFE.
    7. Alfred Tran & Wanmeng Xu, 2024. "A study of cross‐border profit shifting channels: Evidence from Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 869-901, March.
    8. Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023. "Profit-shifting Frictions and the Geography of Multinational Activity," Working Papers 2023-15, CEPII research center.
    9. Sébastien Laffitte & Farid Toubal, 2018. "Firms, Trade and Profit Shifting: Evidence from Aggregate Data," CESifo Working Paper Series 7171, CESifo.
    10. Johannes Becker & Niels Johannesen & Nadine Riedel, 2018. "Taxation and the Allocation of Risk Inside the Multinational Firm," CESifo Working Paper Series 7033, CESifo.
    11. Agustín Bénétrix & André Sanchez, 2023. "Corporate Taxation and International Financial Integration: U.S. evidence from a consolidated perspective," Oxford Open Economics, Oxford University Press, vol. 2, pages 47-66.
    12. Swati Verma, . "Intrafirm trade and tax haven linkages: Evidence from Indian manufacturing," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    13. Andre Sanchez Pacheco, 2023. "Consolidated Foreign Wealth of Nations: Nationality-based measures of international exposure," Trinity Economics Papers tep0623, Trinity College Dublin, Department of Economics.
    14. Mariana Colacelli & Deepali Gautam & Cyril Rebillard, 2021. "Japan’s Foreign Assets and Liabilities: Implications for the External Accounts," IMF Working Papers 2021/026, International Monetary Fund.
    15. Ludvig Wier & Hayley Reynolds, 2018. "Big and 'unprofitable': How 10 per cent of multinational firms do 98 per cent of profit shifting," WIDER Working Paper Series wp-2018-111, World Institute for Development Economic Research (UNU-WIDER).
    16. Manon François & Vincent Vicard, 2023. "Tax Avoidance and the Complexity of Multinational Enterprises," Working Papers halshs-04103793, HAL.
    17. Rouzet, Dorothée & Benz, Sebastian & Spinelli, Francesca, 2017. "Trading Firms and Trading Costs in Services: Firm-Level Analysis," Conference papers 332911, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    18. Fei Ge & Peipei Wu & Yun Feng & Lu Gao, 2023. "Do enterprises with foreign direct investments in tax havens prefer charitable donations? Evidence from China," Asian Business & Management, Palgrave Macmillan, vol. 22(5), pages 2056-2076, November.
    19. Bui Quang Pierre, & Gigout Timothée. Abstract : Trade in services is playing an increasingly important role in French foreign trade. Between 2000 and 2019, it grew by 156%, twice as fast as trade in g, 2021. "Twenty years of growth in France’s trade in services [Vingt ans d’essor des échanges de services de la France]," Bulletin de la Banque de France, Banque de France, issue 236.
    20. Li Liu & Tim Schmidt-Eisenlohr & Dongxian Guo, 2020. "International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom," The Review of Economics and Statistics, MIT Press, vol. 102(4), pages 766-778, October.
    21. Krieger, Bastian & Trottner, Fabian, 2024. "Trade in services and innovation," ZEW Discussion Papers 24-056, ZEW - Leibniz Centre for European Economic Research.
    22. Johannesen, Niels & Larsen, Dan Thor, 2016. "The power of financial transparency: An event study of country-by-country reporting standards," Economics Letters, Elsevier, vol. 145(C), pages 120-122.
    23. Carol Bertaut & Beau Bressler & Stephanie Curcuru, 2020. "Globalisation and the reach of multinationals: implications for portfolio exposures, capital flows, and home bias," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Bridging measurement challenges and analytical needs of external statistics: evolution or revolution?, volume 52, Bank for International Settlements.
    24. Amendolagine, Vito & Bruno, Randolph Luca & Cipollina, Maria & De Pascale, Gianluigi, 2023. "Minimum Global Tax: Winners and Losers in the Race for Mergers and Acquisitions," IZA Discussion Papers 16144, Institute of Labor Economics (IZA).
    25. Danuse Nerudova & Veronika Solilova & Marek Litzman & Petr Janský, 2020. "International tax planning within the structure of corporate entities owned by the shareholder‐individuals through Panama Papers destinations," Development Policy Review, Overseas Development Institute, vol. 38(1), pages 124-139, January.
    26. Giulia Aliprandi & Thijs Busschots & Carlos Oliveira, 2023. "Mapping the global geography of shell companies," Post-Print hal-04563980, HAL.
    27. Valeria Merlo & Georg Wamser, 2024. "Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data," CESifo Working Paper Series 11045, CESifo.
    28. Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023. "Externalities in International Tax Enforcement: Theory and Evidence," American Economic Journal: Economic Policy, American Economic Association, vol. 15(2), pages 497-525, May.
    29. Li Liu & Tim Schmidt-Eisenlohr & Dongxian Guo, 2017. "International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK," CESifo Working Paper Series 6594, CESifo.
    30. Sébastien Laffitte & Farid Toubal, 2019. "A Fistful of Dollars? Foreign Sales Platforms and Profit Shifting in Tax Havens," Working Papers 2019-02, CEPII research center.
    31. Bodo Knoll & Nadine Riedel, 2020. "Patent Shifing and Anti-Tax Avoidance Legislation," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(04), pages 25-29, January.
    32. Mr. Shafik Hebous & Mr. Alexander D Klemm & Yuou Wu, 2021. "How Does Profit Shifting Affect the Balance of Payments?," IMF Working Papers 2021/041, International Monetary Fund.
    33. Joana Garcia, 2022. "Multinationals and services imports from havens: when policies stand in the way of tax planning," Working Papers w202214, Banco de Portugal, Economics and Research Department.
    34. Soto, Gonzalo & Jardon, Carlos M. & Martinez-Cobas, Xavier, 2024. "FDI and income inequality in tax-haven countries: The relevance of tax pressure," Economic Systems, Elsevier, vol. 48(1).
    35. Carol Bertaut & Beau Bressler & Stephanie E Curcuru, 2019. "Globalization and the geography of capital flows," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Are post-crisis statistical initiatives completed?, volume 49, Bank for International Settlements.
    36. Weichenrieder, Alfons J., 2016. "Panama & Co: Implikationen für die Steuerpolitik," SAFE Policy Letters 52, Leibniz Institute for Financial Research SAFE.
    37. Bruno Casella & Baptiste Souillard, . "A new framework to assess the fiscal impact of a global minimum tax on FDI," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    38. Nadia Accoto & Stefano Federico & Giacomo Oddo, 2023. "Trade in services related to intangibles and the profit shifting hypothesis," Temi di discussione (Economic working papers) 1414, Bank of Italy, Economic Research and International Relations Area.

  23. Thais Lærkholm Jensen & Niels Johannesen, 2015. "The Consumption Effects of the 2007-2008 Financial Crisis: Evidence from Household-level Data," CESifo Working Paper Series 5600, CESifo.

    Cited by:

    1. Dwenger, Nadja & Fossen, Frank & Simmler, Martin, 2015. "From financial to real economic crisis. Evidence from individual firm-bank relationships in Germany," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113000, Verein für Socialpolitik / German Economic Association.
    2. Nadja Dwenger & Frank M Fossen & Martin Simmler, 2015. "From financial to real economic crisis: evidence from individual firm¨Cbank relationships in Germany," Working Papers 1516, Oxford University Centre for Business Taxation.
    3. Eunice Tamoh Anu, 2016. "Investigating the Effectiveness of Mortgage Demand and the Significant Level of the Changes: Evidence from the Intervention of the Financial Crisis," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(4), pages 136-154, April.
    4. Hanspal, Tobin, 2016. "The effect of personal financing disruptions on entrepreneurship," SAFE Working Paper Series 161, Leibniz Institute for Financial Research SAFE.

  24. Johannesen, Niels & Zucman, Gabriel, 2014. "The end of bank secrecy? An evaluation of the G20 tax haven crackdown," LSE Research Online Documents on Economics 56125, London School of Economics and Political Science, LSE Library.

    Cited by:

    1. James Alm, 2021. "Tax evasion, technology, and inequality," Economics of Governance, Springer, vol. 22(4), pages 321-343, December.
    2. Alstadsæter, Annette & Johannesen, Niels & Le Guern Herry, Ségal & Zucman, Gabriel, 2022. "Tax evasion and tax avoidance," Journal of Public Economics, Elsevier, vol. 206(C).
    3. James O’Donovan & Hannes F Wagner & Stefan Zeume, 2019. "The Value of Offshore Secrets: Evidence from the Panama Papers," The Review of Financial Studies, Society for Financial Studies, vol. 32(11), pages 4117-4155.
    4. Maryam Akmal & Sanjeev Gupta & João Tovar Jalles, 2020. "Tax Revenue Reforms and Income Distribution in Developing Countries," Policy Papers 175b, Center for Global Development.
    5. D’Avino, Carmela, 2023. "Counteracting offshore tax evasion: Evidence from the foreign account tax compliance act," International Review of Law and Economics, Elsevier, vol. 73(C).
    6. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
    7. Emmanuel Saez & Gabriel Zucman, 2019. "Progressive Wealth Taxation," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 50(2 (Fall)), pages 437-533.
    8. Patrice Pieretti & Giuseppe Pulina & Skerdilajda Zanaj, 2020. "Tax havens compliance with international standards: A temporal perspective," Review of International Economics, Wiley Blackwell, vol. 28(1), pages 279-301, February.
    9. Fouad Jamaani & Manal Alidarous, 2023. "Does the appointment of the three musketeers reduce IPO underpricing? global evidence," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 13(4), pages 887-929, December.
    10. Claudius Graebner & Philipp Heimberger & Jakob Kapeller & Bernhard Schuetz, 2018. "Structural change in times of increasing openness: assessing path dependency in European economic integration," ICAE Working Papers 76, Johannes Kepler University, Institute for Comprehensive Analysis of the Economy.
    11. Johannesen, Niels & Rijkers, Bob, 2020. "Elite Capture of Foreign Aid: Evidence from Offshore Bank Accounts," CEPR Discussion Papers 14481, C.E.P.R. Discussion Papers.
    12. Konrad, Kai A. & Stolper, Tim, 2016. "Coordination and the fight against tax havens," VfS Annual Conference 2016 (Augsburg): Demographic Change 145954, Verein für Socialpolitik / German Economic Association.
    13. Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," Working Papers halshs-03226113, HAL.
    14. Daniel G. Garrett & Juan Carlos Suárez Serrato, 2019. "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," NBER Working Papers 25516, National Bureau of Economic Research, Inc.
    15. Hebous, Shafik & Johannesen, Niels, 2021. "At your service! The role of tax havens in international trade with services," European Economic Review, Elsevier, vol. 135(C).
    16. Casi, Elisa & Spengel, Christoph & Stage, Barbara M. B., 2019. "Cross-border tax evasion after the common reporting standard: Game over?," ZEW Discussion Papers 18-036, ZEW - Leibniz Centre for European Economic Research, revised 2019.
    17. Ralph-Christopher Bayer & Roland Hodler & Paul Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," Papers 1810.09876, arXiv.org.
    18. Michaelides, Alexander, 2014. "What Happened in Cyprus?," CEPR Discussion Papers 9993, C.E.P.R. Discussion Papers.
    19. Zheng, Jiaxing & Bai, Sida & Gu, Cheng & Huang, Bihui & Xiong, Mengxu, 2024. "The role of anti-tax avoidance in tax base flow and international tax competition," Pacific-Basin Finance Journal, Elsevier, vol. 84(C).
    20. Gabriel Zucman, 2013. "The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 128(3), pages 1321-1364.
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    22. J rgen Juel Andersen & Niels Johannesen & David Dreyer Lassen & Elena Paltseva, 2013. "Petro Rents, Political Institutions, and Hidden Wealth: Evidence from Bank Deposits in Tax Havens," Working Papers No 7/2013, Centre for Applied Macro- and Petroleum economics (CAMP), BI Norwegian Business School.
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    2. Hebous, Shafik & Johannesen, Niels, 2021. "At your service! The role of tax havens in international trade with services," European Economic Review, Elsevier, vol. 135(C).
    3. Ralph-Christopher Bayer & Roland Hodler & Paul Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," Papers 1810.09876, arXiv.org.
    4. Niels Johannesen & Tim Stolper, 2017. "The Deterrence Effect of Whistleblowing: An Event Study of Leaked Customer Information from Banks in Tax Havens," CESifo Working Paper Series 6784, CESifo.
    5. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
    6. Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
    7. Divya Datt, 2016. "Inter-governmental political relations in a federation and illegal mining of natural resources," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 18(4), pages 557-576, October.
    8. Niels Johannesen & Tim B.M. Stolper, 2017. "The deterrence effect of whistleblowing," EPRU Working Paper Series 17-01, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    9. Anette Alstads�ter & Niels Johannesen & Gabriel Zucman, 2018. "Who Owns The Wealth In Tax Havens? Macroevidence And Implications For Global Inequality," CEBI working paper series 17-04, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
    10. J.-F. Carpantier & W.N. Vermeulen, 2018. "Emergence of sovereign wealth funds," Post-Print hal-01794951, HAL.
    11. Ivar Kolstad, 2017. "Protected tax havens: Cornering the market through international reform?," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
    12. Niels Johannesen & Jukka Pirttilä, 2016. "Capital flight and development: An overview of concepts, methods, and data sources," WIDER Working Paper Series wp-2016-95, World Institute for Development Economic Research (UNU-WIDER).
    13. Littke, Helge C. N., 2018. "Channeling the Iron Ore Super-Cycle: The role of regional bank branch networks in emerging markets," IWH Discussion Papers 11/2018, Halle Institute for Economic Research (IWH).
    14. Niels Johannesen & Tim B.M. Stolper, 2017. "The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax Havens," Working Papers tax-mpg-rps-2017-04_2, Max Planck Institute for Tax Law and Public Finance.
    15. Asiamah, Oliver & Agyei, Samuel Kwaku & Bossman, Ahmed & Agyei, Ellen Animah & Asucam, Joseph & Arku-Asare, Michael, 2022. "Natural resource dependence and institutional quality: Evidence from Sub-Saharan Africa," Resources Policy, Elsevier, vol. 79(C).

  26. Michael P. Devereux & Niels Johannesen & John Vella, 2013. "Can taxes tame the banks? Evidence from European bank levies," Working Papers 1325, Oxford University Centre for Business Taxation.

    Cited by:

    1. Aurore Burietz & Steven Ongena & Matthieu Picault, 2022. "Taxing Banks Leverage and Syndicated Lending: A Cross-Country Comparison," Swiss Finance Institute Research Paper Series 22-17, Swiss Finance Institute.
    2. Julia Merz & Michael Overesch & Georg Wamser, 2015. "Tax vs. Regulation Policy and the Location of Financial Sector FDI," CESifo Working Paper Series 5500, CESifo.
    3. Horváth, Bálint L., 2020. "The interaction of bank regulation and taxation," Journal of Corporate Finance, Elsevier, vol. 64(C).
    4. Karolina Puławska, 2022. "Taxation of the financial sector: Is a bank levy the answer to the financial crisis?," Journal of Banking Regulation, Palgrave Macmillan, vol. 23(4), pages 390-404, December.
    5. Andreas Haufler & Christoph Lülfesmann, 2022. "Voluntary Equity, Project Risk, and Capital Requirements," CESifo Working Paper Series 9505, CESifo.
    6. Borsuk, Marcin & Przeworska, Joanna & Saunders, Anthony & Serwa, Dobromił, 2024. "The macroeconomic costs of the bank tax," Journal of Financial Stability, Elsevier, vol. 72(C).
    7. Bremus, Franziska & Schmidt, Kirsten & Tonzer, Lena, 2019. "Interactions between bank levies and corporate taxes: How is the bank leverage affected?," ESRB Working Paper Series 103, European Systemic Risk Board.
    8. Ruud A. De Mooij & Michael Keen, 2016. "Debt, Taxes, and Banks," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 48(1), pages 5-33, February.
    9. Dominika Langenmayr & Franz Reiter, 2022. "Trading offshore: evidence on banks’ tax avoidance," Scandinavian Journal of Economics, Wiley Blackwell, vol. 124(3), pages 797-837, July.
    10. Kogler, Michael, 2019. "Profit Taxation and Bank Risk Taking," Economics Working Paper Series 1918, University of St. Gallen, School of Economics and Political Science.
    11. Vollmer Uwe, 2015. "‚Stairway to Heaven‘ oder ‚Highway to Hell‘? – Eine Einschätzung der Europäischen Bankenunion / ‚Stairway to Heaven‘ or ‚Highway to Hell‘? – An Evaluation of the European Banking Union," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 66(1), pages 147-174, January.
    12. Jungsuk Kim & Almas Heshmati, 2016. "A Survey of the Role of Fiscal Policy in Addressing Income Inequality, Poverty Reduction and Inclusive Growth," Working Papers id:8421, eSocialSciences.
    13. J. E. Boscá & R. Doménech & J. Ferri & J. Rubio-Ramirez, 2019. "Macroeconomic Effects of Taxes on Banking," Studies on the Spanish Economy eee2019-09, FEDEA.
    14. Cappelletti, Giuseppe & Guazzarotti, Giovanni & Tommasino, Pietro, 2017. "The stock market effects of a securities transaction tax: Quasi-experimental evidence from Italy," Journal of Financial Stability, Elsevier, vol. 31(C), pages 81-92.
    15. Bremus, Franziska & Ludolph, Melina, 2021. "The nexus between loan portfolio size and volatility: Does bank capital regulation matter?," Journal of Banking & Finance, Elsevier, vol. 127(C).
    16. Haufler, Andreas & Maier, Ulf, 2016. "Regulatory competition in capital standards with selection effects among banks," Discussion Papers in Economics 27700, University of Munich, Department of Economics.
    17. Karolina Puławska, 2021. "The Effect of Bank Levy Introduction on Commercial Banks in Europe," JRFM, MDPI, vol. 14(6), pages 1-26, June.
    18. Papageorgiou, Stylianos, 2022. "Bank levy and household risk-aversion," Journal of Banking & Finance, Elsevier, vol. 138(C).
    19. Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2020. "Avoiding Taxes: Banks' Use of Internal Debt," Working Papers 196, Bavarian Graduate Program in Economics (BGPE).
    20. Merz, Julia & Overesch, Michael & Wamser, Georg, 2017. "The location of financial sector FDI: Tax and regulation policy," Journal of Banking & Finance, Elsevier, vol. 78(C), pages 14-26.
    21. Maier, Ulf, 2017. "Regulatory Competition In Capital Standards with Selection Effects among Banks," Rationality and Competition Discussion Paper Series 7, CRC TRR 190 Rationality and Competition.
    22. Haufler, Andreas & Maier, Ulf, 2019. "Regulatory competition in capital standards: a 'race to the top' result," Munich Reprints in Economics 78224, University of Munich, Department of Economics.
    23. Andrea Bellucci & Gianluca Gucciardi, 2023. "A Turning Point for Banking: Unravelling the Changing Landscape of Banking Activity in Europe since the COVID-19 pandemic," Mo.Fi.R. Working Papers 183, Money and Finance Research group (Mo.Fi.R.) - Univ. Politecnica Marche - Dept. Economic and Social Sciences.
    24. Sobiech, Anna L. & Chronopoulos, Dimitris K. & Wilson, John O.S., 2021. "The real effects of bank taxation: Evidence for corporate financing and investment," Journal of Corporate Finance, Elsevier, vol. 69(C).
    25. Bellucci, Andrea & Fatica, Serena & Heynderickx, Wouter & Kvedaras, Virmantas & Pagano, Andrea, 2023. "Liability taxes, risk, and the cost of banking crises," Journal of Corporate Finance, Elsevier, vol. 79(C).
    26. Maximilian von Ehrlich & Doina Radulescu, 2017. "The taxation of bonuses and its effect on executive compensation and risk‐taking: Evidence from the UK experience," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 26(3), pages 712-731, September.
    27. Sonny Biswas & Bálint L. Horváth & Wei Zhai, 2022. "Eliminating the Tax Shield through Allowance for Corporate Equity: Cross‐Border Credit Supply Effects," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 54(6), pages 1803-1837, September.
    28. Borsuk, Marcin & Kowalewski, Oskar & Qi, Jianping, 2023. "The dark side of bank taxes," Journal of Banking & Finance, Elsevier, vol. 157(C).
    29. Mariusz Kapuściński, 2022. "The consequences of the bank levy in Poland," NBP Working Papers 346, Narodowy Bank Polski.
    30. Hryckiewicz Aneta & Puławska Karolina, 2022. "How to Design a Bank Levy: The Effect of a Levy Scheme on Bank Performance and its Activities," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 30(3), pages 136-174, September.

  27. Neils Johannesen, 2012. "Strategic Line Drawing between Debt and Equity," Working Papers 1203, Oxford University Centre for Business Taxation.

    Cited by:

    1. Niels Johannesen, 2012. "Cross-border hybrid instruments," EPRU Working Paper Series 2012-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    2. Johannesen, Niels, 2014. "Tax avoidance with cross-border hybrid instruments," Journal of Public Economics, Elsevier, vol. 112(C), pages 40-52.

  28. Niels Johannesen, 2012. "Cross-border hybrid instruments," EPRU Working Paper Series 2012-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

    Cited by:

    1. Hebous, Shafik & Johannesen, Niels, 2021. "At your service! The role of tax havens in international trade with services," European Economic Review, Elsevier, vol. 135(C).
    2. Hsun Chu & Chu-Chuan Cheng & Yu-Bong Lai, 2015. "A political economy of tax havens," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 956-976, December.
    3. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
    4. Johannesen, Niels, 2014. "Tax avoidance with cross-border hybrid instruments," Journal of Public Economics, Elsevier, vol. 112(C), pages 40-52.

  29. Niels Johannesen, 2010. "Taxing the Financially Integrated Multinational Firm," EPRU Working Paper Series 2010-12, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

    Cited by:

    1. Johannesen, Niels, 2012. "Optimal fiscal barriers to international economic integration in the presence of tax havens," Journal of Public Economics, Elsevier, vol. 96(3), pages 400-416.
    2. Wang, Zi, 2020. "Multinational production and corporate taxes: A quantitative assessment," Journal of International Economics, Elsevier, vol. 126(C).

  30. Niels Johannesen, 2009. "Tax Evasion and Swiss Bank Deposits," EPRU Working Paper Series 2010-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, revised Sep 2010.

    Cited by:

    1. James Alm, 2021. "Tax evasion, technology, and inequality," Economics of Governance, Springer, vol. 22(4), pages 321-343, December.
    2. Alstadsæter, Annette & Johannesen, Niels & Le Guern Herry, Ségal & Zucman, Gabriel, 2022. "Tax evasion and tax avoidance," Journal of Public Economics, Elsevier, vol. 206(C).
    3. D’Avino, Carmela, 2023. "Counteracting offshore tax evasion: Evidence from the foreign account tax compliance act," International Review of Law and Economics, Elsevier, vol. 73(C).
    4. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
    5. Konrad, Kai A. & Stolper, Tim, 2016. "Coordination and the fight against tax havens," VfS Annual Conference 2016 (Augsburg): Demographic Change 145954, Verein für Socialpolitik / German Economic Association.
    6. Hebous, Shafik & Johannesen, Niels, 2021. "At your service! The role of tax havens in international trade with services," European Economic Review, Elsevier, vol. 135(C).
    7. Casi, Elisa & Spengel, Christoph & Stage, Barbara M. B., 2019. "Cross-border tax evasion after the common reporting standard: Game over?," ZEW Discussion Papers 18-036, ZEW - Leibniz Centre for European Economic Research, revised 2019.
    8. Ralph-Christopher Bayer & Roland Hodler & Paul Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," Papers 1810.09876, arXiv.org.
    9. Gabriel Zucman, 2013. "The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 128(3), pages 1321-1364.
    10. Niels Johannesen & Tim Stolper, 2017. "The Deterrence Effect of Whistleblowing: An Event Study of Leaked Customer Information from Banks in Tax Havens," CESifo Working Paper Series 6784, CESifo.
    11. Lukas Hakelberg & Max Schaub, 2018. "The redistributive impact of hypocrisy in international taxation," Regulation & Governance, John Wiley & Sons, vol. 12(3), pages 353-370, September.
    12. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
    13. Martinangeli, Andrea F.M. & Windsteiger, Lisa, 2024. "Inequality shapes the propagation of unethical behaviours: Cheating responses to tax evasion along the income distribution," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 135-181.
    14. Leo Ahrens & Lukas Hakelberg & Thomas Rixen, 2022. "A victim of regulatory arbitrage? Automatic exchange of information and the use of golden visas and corporate shells," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 653-672, July.
    15. Hoang Ha Nguyen Thi & Alfons Weichenrieder, 2023. "Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions," CESifo Working Paper Series 10721, CESifo.
    16. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
    17. James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
    18. Braun, Julia & Weichenrieder, Alfons J., 2015. "Does exchange of information between tax authorities influence multinationals' use of tax havens?," SAFE Working Paper Series 89, Leibniz Institute for Financial Research SAFE.
    19. Katherine Baer & Ruud De Mooij & Shafik Hebous & Michael Keen, 2023. "Taxing cryptocurrencies," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 478-497.
    20. Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2018. "Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts," NBER Working Papers 24366, National Bureau of Economic Research, Inc.
    21. Joël Hellier, 2021. "Globalization, Income Tax and the Redistribution–Progressivity Tradeoff," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 63(3), pages 384-410, September.
    22. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    23. Lisa De Simone & Rebecca Lester & Kevin Markle, 2020. "Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)," Journal of Accounting Research, Wiley Blackwell, vol. 58(1), pages 105-153, March.
    24. Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
    25. Dominika Langenmayr & Lennard Zyska, 2021. "Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," Working Papers 204, Bavarian Graduate Program in Economics (BGPE).
    26. Thiess Buettner & Carolin Holzmann & Felix Kreidl & Hendrik Scholz, 2020. "Withholding-tax non-compliance: the case of cum-ex stock-market transactions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1425-1452, December.
    27. David M. Kemme & Bhavik Parikh & Tanja Steigner, 2017. "Tax Havens, Tax Evasion and Tax Information Exchange Agreements in the OECD," European Financial Management, European Financial Management Association, vol. 23(3), pages 519-542, June.
    28. Katarzyna Bilicka & Clemens Fuest, 2014. "With which countries do tax havens share information?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 175-197, April.
    29. Arun Advani & Hannah Tarrant, 2021. "Behavioural responses to a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 509-537, September.
    30. Niels Johannesen & Gabriel Zucman, 2014. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 65-91, February.
    31. Niels Johannesen & Tim B.M. Stolper, 2017. "The deterrence effect of whistleblowing," EPRU Working Paper Series 17-01, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    32. Anette Alstads�ter & Niels Johannesen & Gabriel Zucman, 2018. "Who Owns The Wealth In Tax Havens? Macroevidence And Implications For Global Inequality," CEBI working paper series 17-04, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
    33. Shafik Hebous, 2014. "Money at the Docks of Tax Havens: A Guide," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 458-485, September.
    34. Marchiori, Luca & Pierrard, Olivier, 2018. "Unlocking the gates of paradise: General equilibrium effects of information exchange," Journal of Economic Dynamics and Control, Elsevier, vol. 87(C), pages 152-172.
    35. Sara Torregrosa, 2015. "Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001)," Working Papers 2015/31, Institut d'Economia de Barcelona (IEB).
    36. Thomas Hemmelgarn & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009. "Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," CESifo Working Paper Series 2675, CESifo.
    37. Massa, Massimo & Cheng, Si & Zhang, Hong, 2021. "Tax Evasion and Market Efficiency: Evidence from the FATCA and Offshore Mutual Funds," CEPR Discussion Papers 15747, C.E.P.R. Discussion Papers.
    38. Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van’t Riet, 2020. "Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands," EconPol Working Paper 52, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    39. Dominika Langenmayr & Lennard Zyska, 2021. "Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," CESifo Working Paper Series 8956, CESifo.
    40. Joel HELLIER, 2021. "Globalization and Inequality in Advanced Economies: A Provisional Assessment," Working Papers 575, ECINEQ, Society for the Study of Economic Inequality.
    41. Silvia Marchesi & Giovanna Marcolongo, 2023. "Knockin' on H(e)aven's door. Financial crises and hidden wealth," Working Papers 518, University of Milano-Bicocca, Department of Economics.
    42. Alstadsæter, Annette & Casi, Elisa & Miethe, Jakob & Stage, Barbara M. B., 2023. "Lost in Information: National Implementation of Global Tax Agreements," Discussion Papers 2023/22, Norwegian School of Economics, Department of Business and Management Science, revised 27 Sep 2024.
    43. Saez, Emmanuel & Stantcheva, Stefanie, 2018. "A simpler theory of optimal capital taxation," Journal of Public Economics, Elsevier, vol. 162(C), pages 120-142.
    44. Thomas Rixen & Peter Schwarz, 2012. "How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States," Journal of Common Market Studies, Wiley Blackwell, vol. 50(1), pages 151-168, January.
    45. Tim B.M. Stolper, 2017. "A Step Change in Tax Transparency? An Event Study on How the Automatic Exchange of Information Did Not Affect Swiss Banks," Working Papers tax-mpg-rps-2017-10, Max Planck Institute for Tax Law and Public Finance.
    46. Ludger Schuknecht & Vincent Siegerink, 2021. "The Political Economy of the International Tax Transparency Agenda in the G20/OECD Context," CESifo Working Paper Series 8813, CESifo.
    47. Jakob Miethe & Helge Niesytka, 2016. "Tax Evasion and the Impact of International Regulation: A Summary of Empirical Results," DIW Roundup: Politik im Fokus 104, DIW Berlin, German Institute for Economic Research.
    48. Kemme, David M. & Parikh, Bhavik & Steigner, Tanja, 2020. "Tax Morale and International Tax Evasion," Journal of World Business, Elsevier, vol. 55(3).
    49. Koch, Christian & Müller, Cornelius, 2022. "Tax Amnesties and the Insurance Effect: An Experimental Study," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112991, Verein für Socialpolitik / German Economic Association, revised 2022.
    50. Oana Răvaș, 2018. "The Legal Regime of Fiscal Paradises - Products of Globalization," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 18(2), pages 161-168.
    51. James Alm & Peter Gerbrands & Erich Kirchler, 2022. "Using “responsive regulation” to reduce tax base erosion," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 738-759, July.
    52. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," Working Papers hal-03811306, HAL.
    53. Koch, Christian & Müller, Cornelius, 2024. "Tax amnesties and the insurance effect: An experimental study," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 108(C).
    54. Joël Hellier, 2018. "Globalization, income tax structure and the redistribution–progressivity tradeoff," Working Papers 464, ECINEQ, Society for the Study of Economic Inequality.
    55. Niels Johannesen & Tim B.M. Stolper, 2017. "The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax Havens," Working Papers tax-mpg-rps-2017-04_2, Max Planck Institute for Tax Law and Public Finance.
    56. Niels Johannesen, 2009. "Tax Evasion and Swiss Bank Deposits," EPRU Working Paper Series 2010-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, revised Sep 2010.
    57. Rui Pan & Dao‐Zhi Zeng, 2023. "The effects of trade liberalization on tax avoidance," International Journal of Economic Theory, The International Society for Economic Theory, vol. 19(4), pages 898-932, December.
    58. Becker, Johannes & Wilson, John D., 2023. "Tax competition with two tax instruments — and tax base erosion," Journal of Public Economics, Elsevier, vol. 225(C).
    59. Marcel GERARD & Lucia GRANELLI, 2013. "From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income," LIDAM Discussion Papers IRES 2013007, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    60. Emilian DOBRESCU, 2016. "Controversies over the Size of the Public Budget," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(4), pages 5-34, December.
    61. Jakob Miethe, 2020. "The Elusive Banker: Using Hurricanes to Uncover (Non-)Activity in Offshore Financial Centers," CESifo Working Paper Series 8625, CESifo.
    62. Marcelo Arbex & Sidney Caetano, 2016. "Welfare Implications of AEoI," Working Papers 1608, University of Windsor, Department of Economics.
    63. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," SciencePo Working papers Main hal-03811306, HAL.
    64. Johannes Becker & John D. Wilson, 2021. "Tax Competition with Two Tax Instruments - and Tax Evasion," CESifo Working Paper Series 9318, CESifo.
    65. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," SciencePo Working papers hal-03811306, HAL.

Articles

  1. Asger Lau Andersen & Amalie Sofie Jensen & Niels Johannesen & Claus Thustrup Kreiner & Søren Leth-Petersen & Adam Sheridan, 2023. "How Do Households Respond to Job Loss? Lessons from Multiple High-Frequency Datasets," American Economic Journal: Applied Economics, American Economic Association, vol. 15(4), pages 1-29, October.
    See citations under working paper version above.
  2. Johannesen, Niels, 2022. "The global minimum tax," Journal of Public Economics, Elsevier, vol. 212(C).
    See citations under working paper version above.
  3. Jørgen Juel Andersen & Niels Johannesen & Bob Rijkers, 2022. "Elite Capture of Foreign Aid: Evidence from Offshore Bank Accounts," Journal of Political Economy, University of Chicago Press, vol. 130(2), pages 388-425.
    See citations under working paper version above.
  4. Asger Lau Andersen & Emil Toft Hansen & Niels Johannesen & Adam Sheridan, 2022. "Consumer responses to the COVID‐19 crisis: evidence from bank account transaction data," Scandinavian Journal of Economics, Wiley Blackwell, vol. 124(4), pages 905-929, October.
    See citations under working paper version above.
  5. Alstadsæter, Annette & Johannesen, Niels & Le Guern Herry, Ségal & Zucman, Gabriel, 2022. "Tax evasion and tax avoidance," Journal of Public Economics, Elsevier, vol. 206(C).

    Cited by:

    1. Trung Kien Tran & Minh Tuan Truong & Kim Tu Bui & Phung Duc Duong & Minh Vuong Huynh & Tran Thai Ha Nguyen, 2023. "Firm Risk and Tax Avoidance in Vietnam: Do Good Board Characteristics Interfere Effectively?," Risks, MDPI, vol. 11(2), pages 1-17, February.
    2. Baselgia, Enea & Martínez, Isabel Z., 2023. "Behavioral Responses to Special Tax Regimes for the Super-Rich: Insights from Swiss Rich Lists," CEPR Discussion Papers 17967, C.E.P.R. Discussion Papers.
    3. Rubolino, Enrico, 2023. "Does weak enforcement deter tax progressivity?," Journal of Public Economics, Elsevier, vol. 219(C).
    4. Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
    5. Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van’t Riet, 2020. "Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands," EconPol Working Paper 52, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    6. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," Working Papers hal-03811306, HAL.
    7. Enea Baselgia & Isabel Z. Martinez, 2022. "Tracking and Taxing the Super-Rich: Insights from Swiss Rich Lists," KOF Working papers 22-501, KOF Swiss Economic Institute, ETH Zurich.
    8. Agneša Víghová, 2022. "Detection of tax evasion using tax audits in the Slovak Republic," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 10(1), pages 214-225, September.
    9. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," SciencePo Working papers Main hal-03811306, HAL.
    10. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," SciencePo Working papers hal-03811306, HAL.

  6. Niels Johannesen & Tim B.M. Stolper, 2021. "The Deterrence Effect of Whistleblowing," Journal of Law and Economics, University of Chicago Press, vol. 64(4), pages 821-855.
    See citations under working paper version above.
  7. Hebous, Shafik & Johannesen, Niels, 2021. "At your service! The role of tax havens in international trade with services," European Economic Review, Elsevier, vol. 135(C).
    See citations under working paper version above.
  8. Adam Sheridan & Asger Lau Andersen & Emil Toft Hansen & Niels Johannesen, 2020. "Social distancing laws cause only small losses of economic activity during the COVID-19 pandemic in Scandinavia," Proceedings of the National Academy of Sciences, Proceedings of the National Academy of Sciences, vol. 117(34), pages 20468-20473, August.

    Cited by:

    1. Antoci, Angelo & Sabatini, Fabio & Sacco, Pier Luigi & Sodini, Mauro, 2022. "Experts vs. policymakers in the COVID-19 policy response," Journal of Economic Behavior & Organization, Elsevier, vol. 201(C), pages 22-39.
    2. Waldenstrom, Daniel & Angelov, Nikolay, 2021. "The Impact of COVID-19 on Economic Activity: Evidence from Administrative Tax Registers," CEPR Discussion Papers 16332, C.E.P.R. Discussion Papers.
    3. Nele Brusselaers & David Steadson & Kelly Bjorklund & Sofia Breland & Jens Stilhoff Sörensen & Andrew Ewing & Sigurd Bergmann & Gunnar Steineck, 2022. "Evaluation of science advice during the COVID-19 pandemic in Sweden," Palgrave Communications, Palgrave Macmillan, vol. 9(1), pages 1-17, December.
    4. Sangmin Aum & Sang Yoon (Tim) Lee & Yongseok Shin, 2020. "Inequality of Fear and Self-Quarantine: Is There a Trade-off between GDP and Public Health?," Working Papers 902, Queen Mary University of London, School of Economics and Finance.
    5. Cruz-Cárdenas, Jorge & Zabelina, Ekaterina & Guadalupe-Lanas, Jorge & Palacio-Fierro, Andrés & Ramos-Galarza, Carlos, 2021. "COVID-19, consumer behavior, technology, and society: A literature review and bibliometric analysis," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
    6. Marjit, Sugata & Das, Gouranga, 2022. "Contact Intensity, Unemployment and Finite Change - The Case of Entertainment Sector under Pandemic: A General Equilibrium Approach," GLO Discussion Paper Series 1200, Global Labor Organization (GLO).
    7. Drago, Francesco & Borri, Nicola & Santantonio, Chiara & Sobbrio, Francesco, 2020. "The 'Great Lockdown': Inactive Workers and Mortality by Covid-19," CEPR Discussion Papers 15317, C.E.P.R. Discussion Papers.
    8. Cortes, Gustavo S. & Gao, George P. & Silva, Felipe B.G. & Song, Zhaogang, 2022. "Unconventional monetary policy and disaster risk: Evidence from the subprime and COVID–19 crises," Journal of International Money and Finance, Elsevier, vol. 122(C).
    9. Mouratidis, Kostas, 2021. "How COVID-19 reshaped quality of life in cities: A synthesis and implications for urban planning," Land Use Policy, Elsevier, vol. 111(C).
    10. Sergio Correia & Stephan Luck & Emil Verner, 2022. "Pandemics Depress the Economy, Public Health Interventions Do Not: Evidence from the 1918 Flu," Papers 2207.11636, arXiv.org.
    11. Aspachs, Oriol & Graziano, Alberto & Mestres, Josep & Montalvo, Jose G. & Reynal-Querol, Marta, 2024. "Spending response to cash transfers to shield households from inflation: Evidence from bank accounts," Economics Letters, Elsevier, vol. 238(C).
    12. Cardani, Roberta & Croitorov, Olga & Giovannini, Massimo & Pfeiffer, Philipp & Ratto, Marco & Vogel, Lukas, 2022. "The euro area’s pandemic recession: A DSGE-based interpretation," Journal of Economic Dynamics and Control, Elsevier, vol. 143(C).
    13. Cerqua, Augusto & Letta, Marco, 2022. "Local inequalities of the COVID-19 crisis," Regional Science and Urban Economics, Elsevier, vol. 92(C).
    14. Jung, Haeil & Kim, Jun Hyung & Hong, Gihyeon, 2023. "Impacts of the COVID-19 crisis on single-person households in South Korea," Journal of Asian Economics, Elsevier, vol. 84(C).
    15. Tsutomu Watanabe & Tomoyoshi Yabu, 2021. "Japan’s Voluntary Lockdown: Further Evidence Based on Age-Specific Mobile Location Data," Working Papers on Central Bank Communication 034, University of Tokyo, Graduate School of Economics.
    16. Florian Dorn & Berit Lange & Martin Braml & David Gstrein & John L. Z. Nyirenda & Patrizio Vanella & Joachim Winter & Clemens Fuest & Gérard Krause, 2022. "The Challenge of Estimating the Direct and Indirect Effects of Covid-19 Interventions – Toward an Integrated Economic and Epidemiological Approach," ifo Working Paper Series 385, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    17. Hu, Jin & Hu, Daning & Yang, Xuan & Chau, Michael, 2023. "The impacts of lockdown on open source software contributions during the COVID-19 pandemic," Research Policy, Elsevier, vol. 52(10).
    18. Dylan Balla‐Elliott & Zoë B. Cullen & Edward L. Glaeser & Michael Luca & Christopher Stanton, 2022. "Determinants Of Small Business Reopening Decisions After Covid Restrictions Were Lifted," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 41(1), pages 278-317, January.
    19. VAN DER WIELEN Wouter & BARRIOS Salvador, 2020. "Fear and Employment During the COVID Pandemic: Evidence from Search Behaviour in the EU," JRC Working Papers on Taxation & Structural Reforms 2020-08, Joint Research Centre.
    20. Galdi, Giulio & Casarin, Roberto & Ferrari, Davide & Fezzi, Carlo & Ravazzolo, Francesco, 2023. "Nowcasting industrial production using linear and non-linear models of electricity demand," Energy Economics, Elsevier, vol. 126(C).
    21. Gandjour, Afschin, 2022. "Value-based pricing of a COVID-19 vaccine," The Quarterly Review of Economics and Finance, Elsevier, vol. 84(C), pages 1-8.
    22. Selien De Schryder & Nikolaos Koutounidis & Koen Schoors & Johannes Weytjens, 2024. "Assessing the Heterogeneous Impact of COVID-19 on Consumption Using Bank Transactions," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 24/1090, Ghent University, Faculty of Economics and Business Administration.
    23. Lin Ma & Gil Shapira & Damien de Walque & Quy‐Toan Do & Jed Friedman & Andrei A. Levchenko, 2022. "The Intergenerational Mortality Trade‐Off Of Covid‐19 Lockdown Policies," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1427-1468, August.
    24. José Garcia Montalvo & Marta Reynal-Querol, 2020. "Distributional effects of COVID-19 on spending: A first look at the evidence from Spain," Economics Working Papers 1740, Department of Economics and Business, Universitat Pompeu Fabra.
    25. Sunbin Yoo & Shunsuke Managi, 2021. "Lockdowns Save People from Air Pollution: Evidence from Daily Global Tropospheric NO 2 Satellite Data," Sustainability, MDPI, vol. 13(21), pages 1-12, October.
    26. Alfredo García & Christopher Hartwell & Martín Andrés Szybisz, 2021. "Defying Gravity: The Economic Effects of Social Distancing," Asociación Argentina de Economía Política: Working Papers 4477, Asociación Argentina de Economía Política.
    27. So Kubota, 2021. "The macroeconomics of COVID-19 exit strategy: the case of Japan," The Japanese Economic Review, Springer, vol. 72(4), pages 651-682, October.
    28. Orhan Koçak & Ömer Erdem Koçak & Mustafa Z. Younis, 2021. "The Psychological Consequences of COVID-19 Fear and the Moderator Effects of Individuals’ Underlying Illness and Witnessing Infected Friends and Family," IJERPH, MDPI, vol. 18(4), pages 1-15, February.
    29. Brian Cepparulo, 2022. "The impact of COVID-19 restrictions on economic activity: Evidence from the Italian regional system," French Stata Users' Group Meetings 2022 15, Stata Users Group.
    30. Aditya Goenka & Lin Liu, 2024. "Economic Epidemiology: A Framework to Study Interactions of Epidemics and the Economy," Applied Health Economics and Health Policy, Springer, vol. 22(6), pages 767-769, November.
    31. Nikolay Angelov & Daniel Waldenström, 2023. "The impact of Covid-19 on economic activity: evidence from administrative tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(6), pages 1718-1746, December.
    32. Ludmila Fadejeva & Boriss Siliverstovs & Karlis Vilerts & Anete Brinke, 2022. "Consumer Spending in the Covid-19 Pandemic: Evidence from Card Transactions in Latvia," Discussion Papers 2022/01, Latvijas Banka.
    33. Fezzi, Carlo & Fanghella, Valeria, 2021. "Tracking GDP in real-time using electricity market data: Insights from the first wave of COVID-19 across Europe," European Economic Review, Elsevier, vol. 139(C).
    34. Zhou, Ye & Huang, Difang & Chen, Muzi & Wang, Yunlong & Yang, Xiaoguang, 2024. "How did small business respond to unexpected shocks? Evidence from a natural experiment in China," Journal of Corporate Finance, Elsevier, vol. 84(C).
    35. Steffen Juranek & Floris T. Zoutman, 2021. "The effect of non-pharmaceutical interventions on the demand for health care and on mortality: evidence from COVID-19 in Scandinavia," Journal of Population Economics, Springer;European Society for Population Economics, vol. 34(4), pages 1299-1320, October.
    36. Painter, Marcus & Qiu, Tian, 2021. "Political beliefs affect compliance with government mandates," Journal of Economic Behavior & Organization, Elsevier, vol. 185(C), pages 688-701.
    37. Kubota, So & Onishi, Koichiro & Toyama, Yuta, 2021. "Consumption responses to COVID-19 payments: Evidence from a natural experiment and bank account data," Journal of Economic Behavior & Organization, Elsevier, vol. 188(C), pages 1-17.

  9. Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2020. "Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts," American Economic Journal: Economic Policy, American Economic Association, vol. 12(3), pages 312-346, August.
    See citations under working paper version above.
  10. Becker, Johannes & Johannesen, Niels & Riedel, Nadine, 2020. "Taxation and the allocation of risk inside the multinational firm," Journal of Public Economics, Elsevier, vol. 183(C).
    See citations under working paper version above.
  11. Michael Devereux & Niels Johannesen & John Vella, 2019. "Can Taxes Tame the Banks? Evidence from the European Bank Levies," The Economic Journal, Royal Economic Society, vol. 129(624), pages 3058-3091.
    See citations under working paper version above.
  12. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019. "Tax Evasion and Inequality," American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.
    See citations under working paper version above.
  13. Rajkamal Iyer & Thais Lærkholm Jensen & Niels Johannesen & Adam Sheridan, 2019. "The Distortive Effects of Too Big To Fail: Evidence from the Danish Market for Retail Deposits," The Review of Financial Studies, Society for Financial Studies, vol. 32(12), pages 4653-4695.

    Cited by:

    1. Diana Bonfim & João A. C. Santos, 2020. "The importance of deposit insurance credibility," Working Papers w202011, Banco de Portugal, Economics and Research Department.
    2. Javier Gómez‐Biscarri & Germán López‐Espinosa & Andrés Mesa‐Toro, 2022. "Drivers of depositor discipline in credit unions," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(4), pages 849-885, December.
    3. Sarmiento Paipilla, Miguel, 2024. "The Transmission of Non-Banking Liquidity Shocks to the Banking Sector," Other publications TiSEM c8f68d8f-0035-4529-95af-1, Tilburg University, School of Economics and Management.
    4. Atmaca, Sümeyra & Kirschenmann, Karolin & Ongena, Steven & Schoors, Koen, 2020. "Deposit insurance, bank ownership and depositor behavior," ZEW Discussion Papers 20-077, ZEW - Leibniz Centre for European Economic Research.
    5. Keil, Jan & Ongena, Steven, 2024. "The demise of branch banking – Technology, consolidation, bank fragility," Journal of Banking & Finance, Elsevier, vol. 158(C).
    6. Glenn Boyle & Roger Stover & Amrit Tiwana & Oleksandr Zhylyevskyy, 2022. "Depositor Responses to a Banking Crisis: Are Finance Professionals Special?," Working Papers in Economics 22/03, University of Canterbury, Department of Economics and Finance.
    7. Kristian S. Blickle & Markus K. Brunnermeier & Stephan Luck, 2022. "Who Can Tell Which Banks Will Fail?," Staff Reports 1005, Federal Reserve Bank of New York.
    8. Sümeyra Atmaca & Karolin Kirschenmann & Steven Ongena & Koen Schoors, 2023. "Implicit and Explicit Deposit Insurance and Depositor Behavior," CRC TR 224 Discussion Paper Series crctr224_2023_476, University of Bonn and University of Mannheim, Germany.
    9. Asger Lau Andersen & Niels Johannesen & Adam Sheridan, 2020. "Bailing out the Kids: New Evidence on Informal Insurance from one Billion Bank Transfers," CEBI working paper series 20-19, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
    10. Sarmiento Paipilla, Miguel, 2024. "The Transmission of Non-Banking Liquidity Shocks to the Banking Sector," Discussion Paper 2024-011, Tilburg University, Center for Economic Research.
    11. Nicolás de Roux & Nicola Limodio, 2023. "Deposit Insurance and Depositor Behavior: Evidence from Colombia," The Review of Financial Studies, Society for Financial Studies, vol. 36(7), pages 2721-2755.
    12. Ma, Chang & Nguyen, Xuan-Hai, 2021. "Too big to fail and optimal regulation," International Review of Economics & Finance, Elsevier, vol. 75(C), pages 747-758.
    13. Leanza, Luca & Sbuelz, Alessandro & Tarelli, Andrea, 2021. "Bail-in vs bail-out: Bank resolution and liability structure," International Review of Financial Analysis, Elsevier, vol. 73(C).
    14. Danisewicz, Piotr & Lee, Chun Hei & Schaeck, Klaus, 2022. "Private deposit insurance, deposit flows, bank lending, and moral hazard," Journal of Financial Intermediation, Elsevier, vol. 52(C).
    15. Nguyen, Linh H. & Wilson, John O.S. & Le, Tuan Q. & Luu, Hiep N. & Nguyen, Tram-Anh & Vo, Vinh X., 2022. "Deposit insurance and credit union lending," Journal of Financial Stability, Elsevier, vol. 60(C).

  14. Alstadsæter, Annette & Johannesen, Niels & Zucman, Gabriel, 2018. "Who owns the wealth in tax havens? Macro evidence and implications for global inequality," Journal of Public Economics, Elsevier, vol. 162(C), pages 89-100.
    See citations under working paper version above.
  15. Jørgen Juel Andersen & Niels Johannesen & David Dreyer Lassen & Elena Paltseva, 2017. "Petro Rents, Political Institutions, and Hidden Wealth: Evidence from Offshore Bank Accounts," Journal of the European Economic Association, European Economic Association, vol. 15(4), pages 818-860.

    Cited by:

    1. Beck, Thorsten & Poelhekke, Steven, 2023. "Follow the money: Does the financial sector intermediate natural resource windfalls?," Journal of International Money and Finance, Elsevier, vol. 130(C).
    2. Johannesen, Niels & Rijkers, Bob, 2020. "Elite Capture of Foreign Aid: Evidence from Offshore Bank Accounts," CEPR Discussion Papers 14481, C.E.P.R. Discussion Papers.
    3. Marz, Waldemar & Pfeiffer, Johannes, 2020. "Petrodollar recycling, oil monopoly, and carbon taxes," Journal of Environmental Economics and Management, Elsevier, vol. 100(C).
    4. Hebous, Shafik & Johannesen, Niels, 2021. "At your service! The role of tax havens in international trade with services," European Economic Review, Elsevier, vol. 135(C).
    5. Ralph-Christopher Bayer & Roland Hodler & Paul Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," Papers 1810.09876, arXiv.org.
    6. Grégoire Rota-Graziosi & Islam Asif & Rabah Arezki, 2021. "Taming Private Leviathans : Regulation versus Taxation," CERDI Working papers hal-03129746, HAL.
    7. Niels Johannesen & Tim Stolper, 2017. "The Deterrence Effect of Whistleblowing: An Event Study of Leaked Customer Information from Banks in Tax Havens," CESifo Working Paper Series 6784, CESifo.
    8. Jørgen Juel Andersen & Frode Martin Nordvik & Andrea Tesei, 2022. "Oil Price Shocks and Conflict Escalation: Onshore versus Offshore," Journal of Conflict Resolution, Peace Science Society (International), vol. 66(2), pages 327-356, February.
    9. Gochberg, Will & Menaldo, Victor, 2022. "To rent or not to rent? Mechanics, causes and consequences of Ricardian and Quasi-rents in the oil industry," Resources Policy, Elsevier, vol. 78(C).
    10. Rabah Arezki & Asif Islam & Grégoire Rota-Graziosi, 2021. "Working Paper 350 - Taming Private Leviathans: Regulation versus Taxation," Working Paper Series 2476, African Development Bank.
    11. Hoang Ha Nguyen Thi & Alfons Weichenrieder, 2023. "Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions," CESifo Working Paper Series 10721, CESifo.
    12. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
    13. Dovchinsuren, Khaliun, 2023. "How does excessive volatility of consumption vary across countries?," Japan and the World Economy, Elsevier, vol. 67(C).
    14. Okada, Keisuke & Shinkuma, Takayoshi, 2022. "Transparency and natural resources in sub-Saharan Africa," Resources Policy, Elsevier, vol. 76(C).
    15. Alexeev, Michael & Zakharov, Nikita, 2022. "Who profits from windfalls in oil tax revenue? Inequality, protests, and the role of corruption," BOFIT Discussion Papers 2/2022, Bank of Finland Institute for Emerging Economies (BOFIT).
    16. Piketty, Thomas & Alvaredo, Facundo & Assouad, Lydia, 2017. "Measuring inequality in the Middle East 1990-2016: The World’s Most Unequal Region?," CEPR Discussion Papers 12405, C.E.P.R. Discussion Papers.
    17. Reindl, Ilona & Tyran, Jean-Robert, 2021. "Equal opportunities for all? How income redistribution promotes support for economic inclusion," Journal of Economic Behavior & Organization, Elsevier, vol. 190(C), pages 390-407.
    18. Karthik Reddy & Moritz Schularick & Vasiliki Skreta, 2013. "Immunity," CESifo Working Paper Series 4445, CESifo.
      • Karthik Reddy & Moritz Schularick & Vasiliki Skreta, 2020. "Immunity," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 61(2), pages 531-564, May.
      • Karthik Reddy & Moritz Schularick & Vasiliki Skreta, 2013. "Immunity," Working Papers 13-04, New York University, Leonard N. Stern School of Business, Department of Economics.
      • Karthik Reddy & Moritz Schularick & Vasiliki Skreta, 2012. "Immunity," Working Papers 12-17, New York University, Leonard N. Stern School of Business, Department of Economics.
    19. Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
    20. Feulefack Kemmanang, Ludovic, 2021. "Does resource dependence cushion the impact of thin capitalization rules on foreign investment inflows? Evidence from Africa," Resources Policy, Elsevier, vol. 72(C).
    21. Dominika Langenmayr & Lennard Zyska, 2021. "Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," Working Papers 204, Bavarian Graduate Program in Economics (BGPE).
    22. Ninon Moreau-Kastler & Farid Toubal, 2021. "Legal opacity, narcotics laws, and drug seizures," WIDER Working Paper Series wp-2021-191, World Institute for Development Economic Research (UNU-WIDER).
    23. Anette Alstads�ter & Niels Johannesen & Gabriel Zucman, 2018. "Who Owns The Wealth In Tax Havens? Macroevidence And Implications For Global Inequality," CEBI working paper series 17-04, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
    24. Assouad, Lydia, 2023. "Rethinking the Lebanese economic miracle: The extreme concentration of income and wealth in Lebanon, 2005–2014," Journal of Development Economics, Elsevier, vol. 161(C).
    25. J.-F. Carpantier & W.N. Vermeulen, 2018. "Emergence of sovereign wealth funds," Post-Print hal-01794951, HAL.
    26. Dominika Langenmayr & Lennard Zyska, 2021. "Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," CESifo Working Paper Series 8956, CESifo.
    27. Ali Ahmed & Chris Jones & Yama Temouri, . "The relationship between MNE tax haven use and FDI into developing economies characterized by capital flight," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    28. Silvia Marchesi & Giovanna Marcolongo, 2023. "Knockin' on H(e)aven's door. Financial crises and hidden wealth," Working Papers 518, University of Milano-Bicocca, Department of Economics.
    29. Cappelen, Alexander W. & Fjeldstad, Odd-Helge & Mmari, Donald & Sjursen, Ingrid Hoem & Tungodden, Bertil, 2021. "Understanding the resource curse: A large-scale experiment on corruption in Tanzania," Journal of Economic Behavior & Organization, Elsevier, vol. 183(C), pages 129-157.
    30. Subramaniam, Archana, 2023. "Mineral Wealth and Offshore Accounts: Evidence from the Panama Papers," Warwick-Monash Economics Student Papers 64, Warwick Monash Economics Student Papers.
    31. Janus, Thorsten, 2024. "Does export underreporting contribute to the resource curse?," World Development, Elsevier, vol. 181(C).
    32. Deku, Solomon Y. & Lim, King Yoong, 2024. "Oil price effects on optimal extraction–exploration and offshore entities: An applied-theoretical and empirical investigation in oil-rich economies," Energy Economics, Elsevier, vol. 129(C).
    33. Kerim Can Kavakli & Giovanna Marcolongo & Diego Zambiasi, 2023. "Sanction Evasion Through Tax Havens," BAFFI CAREFIN Working Papers 23212, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
    34. Kodjovi M. Eklou, 2020. "A Leadership Curse? Oil Price Shocks and the Selection of National Leaders," Cahiers de recherche 20-05, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.
    35. Littke, Helge C. N., 2018. "Channeling the Iron Ore Super-Cycle: The role of regional bank branch networks in emerging markets," IWH Discussion Papers 11/2018, Halle Institute for Economic Research (IWH).
    36. Niels Johannesen & Tim B.M. Stolper, 2017. "The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax Havens," Working Papers tax-mpg-rps-2017-04_2, Max Planck Institute for Tax Law and Public Finance.
    37. Andersen, Jørgen Juel & Sørensen, Rune Jørgen, 2022. "The zero-rent society: Evidence from hydropower and petroleum windfalls in Norwegian local governments," Journal of Public Economics, Elsevier, vol. 209(C).
    38. Chernykh, Lucy & Mityakov, Sergey, 2017. "Offshore schemes and tax evasion: The role of banks," Journal of Financial Economics, Elsevier, vol. 126(3), pages 516-542.
    39. Jakob Miethe, 2020. "The Elusive Banker: Using Hurricanes to Uncover (Non-)Activity in Offshore Financial Centers," CESifo Working Paper Series 8625, CESifo.

  16. Thais Lærkholm Jensen & Niels Johannesen, 2017. "The Consumption Effects of the 2007–2008 Financial Crisis: Evidence from Households in Denmark," American Economic Review, American Economic Association, vol. 107(11), pages 3386-3414, November.

    Cited by:

    1. Belev, Sergei & Vekerle, Konstantin & Evdokimova, Anastasiia, 2021. "The difference in tax evasion amount among various taxpayers’ groups in Russia," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 62, pages 66-84.
    2. Toshiaki Ogawa, 2020. "Liquidity Management of Heterogeneous Banks during the Great Recession," IMES Discussion Paper Series 20-E-05, Institute for Monetary and Economic Studies, Bank of Japan.
    3. Asger Lau Andersen & Niels Johannesen & Mia Jørgensen & José-Luis Peydró, 2020. "Monetary policy and inequality," Economics Working Papers 1761, Department of Economics and Business, Universitat Pompeu Fabra, revised Mar 2021.
    4. Gabriel Garber & Atif Mian & Jacopo Ponticelli & Amir Sufi, 2020. "Government Banks, Household Debt, and Economic Downturns: the case of Brazil," Working Papers Series 538, Central Bank of Brazil, Research Department.
    5. Cong Chen & Changsheng Hu & Hongxing Yao, 2022. "Noise Trader Risk and Wealth Effect: A Theoretical Framework," Mathematics, MDPI, vol. 10(20), pages 1-18, October.
    6. Vestman, Roine & Bojeryd, Jesper & Tyrefors, Björn & Kessel, Dany, 2023. "The Housing Wealth Effect: Quasi-Experimental Evidence," CEPR Discussion Papers 18034, C.E.P.R. Discussion Papers.
    7. Damar, H. Evren & Lange, Ian & McKennie, Caitlin & Moro, Mirko, 2020. "Banking deregulation and household consumption of durables," IWH Discussion Papers 18/2020, Halle Institute for Economic Research (IWH).
    8. Dominic Cucic & Denis Gorea, 2024. "Non-bank lending and the transmission of monetary policy," BIS Working Papers 1211, Bank for International Settlements.
    9. Committee, Nobel Prize, 2022. "Financial Intermediation and the Economy," Nobel Prize in Economics documents 2022-2, Nobel Prize Committee.
    10. Yavuz Arslan & Bulent Guler & Burhan Kuruscu, 2020. "Credit supply driven boom-bust cycles," BIS Working Papers 885, Bank for International Settlements.
    11. Zhang, Yixing & Jia, Qinmin & Chen, Chen, 2021. "Risk attitude, financial literacy and household consumption: Evidence from stock market crash in China," Economic Modelling, Elsevier, vol. 94(C), pages 995-1006.
    12. Liu, Lu, 2019. "Non-salient fees in the mortgage market," Bank of England working papers 819, Bank of England.
    13. Asger Lau Andersen & Niels Johannesen & Adam Sheridan, 2020. "Bailing out the Kids: New Evidence on Informal Insurance from one Billion Bank Transfers," CEBI working paper series 20-19, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
    14. Daniel Aaronson & Daniel Hartley & Bhashkar Mazumder & Martha Stinson, 2022. "The Long-run Effects of the 1930s Redlining Maps on Children," Working Papers 22-56, Center for Economic Studies, U.S. Census Bureau.
    15. Berger, Allen N. & Molyneux, Phil & Wilson, John O.S., 2020. "Banks and the real economy: An assessment of the research," Journal of Corporate Finance, Elsevier, vol. 62(C).
    16. Eriko Naiki & Yuta Ogane, 2020. "Bank soundness and bank lending to new firms during the global financial crisis," Review of Financial Economics, John Wiley & Sons, vol. 38(3), pages 513-541, July.
    17. Somdeep Chatterjee & Jai Kamal, 2021. "Voting for the underdog or jumping on the bandwagon? Evidence from India’s exit poll ban," Public Choice, Springer, vol. 188(3), pages 431-453, September.
    18. Damar, H. Evren & Lange, Ian & McKennie, Caitlin & Moro, Mirko, 2022. "Banking deregulation and consumption of home durables," IWH Discussion Papers 4/2022, Halle Institute for Economic Research (IWH).
    19. Gabriel Garber & Atif R. Mian & Jacopo Ponticelli & Amir Sufi, 2021. "Consumption Smoothing or Consumption Binging? The effects of government-led consumer credit expansion in Brazil," NBER Working Papers 29386, National Bureau of Economic Research, Inc.
    20. Sjoerd Van Bekkum & Marc Gabarro & Rustom M. Irani & José-Luis Peydró, 2019. "Take It to the limit? The effects of household leverage caps," Economics Working Papers 1682, Department of Economics and Business, Universitat Pompeu Fabra, revised Feb 2022.
    21. Claes Bäckman & Natalia Khorunzhina, 2024. "Interest‐Only Mortgages And Consumption Growth: Evidence From A Mortgage Market Reform," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 65(2), pages 1049-1079, May.
    22. Becard, Yvan & Gauthier, David, 2023. "Banks, nonbanks, and business cycles," European Economic Review, Elsevier, vol. 154(C).
    23. Johannesen, Niels & Andersen, Asger Lau & Toft Hansen, Emil & Sheridan, Adam, 2020. "Consumer Responses to the COVID-19 Crisis: Evidence from Bank Account Transaction Data," CEPR Discussion Papers 14809, C.E.P.R. Discussion Papers.
    24. Ria Ivandic & Anne Sophie Lassen, 2023. "Gender gaps from labor market shocks," CEP Discussion Papers dp1944, Centre for Economic Performance, LSE.
    25. C. L. Comolli & G. Neyer & G. Andersson & L. Dommermuth & P. Fallesen & M. Jalovaara & A. Klængur Jónsson & M. Kolk & T. Lappegård, 2021. "Beyond the Economic Gaze: Childbearing During and After Recessions in the Nordic Countries," European Journal of Population, Springer;European Association for Population Studies, vol. 37(2), pages 473-520, April.
    26. Monroy-Taborda Sebastián, 2023. "Bank Runs and Inequality," Asociación Argentina de Economía Política: Working Papers 4672, Asociación Argentina de Economía Política.
    27. Heckmann, Lotta & Moertel, Julia, 2020. "Hampered interest rate pass-through: A supply side story?," Discussion Papers 59/2020, Deutsche Bundesbank.
    28. Ivandić, Ria & Lassen, Anne Sophie, 2023. "Gender gaps from labor market shocks," Labour Economics, Elsevier, vol. 83(C).
    29. Jiani Li & Jie Li & Tianhang Zhou, 2023. "State ownership and zombie firms: Evidence from China's 2008 stimulus plan," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 31(4), pages 853-876, October.
    30. Ivandic, Ria & Lassen, Anne Sophie, 2023. "Gender gaps from labor market shocks," LSE Research Online Documents on Economics 121285, London School of Economics and Political Science, LSE Library.

  17. Niels Johannesen, 2016. "Taxing the Financially Integrated Multinational Firm," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 18(4), pages 487-510, August.
    See citations under working paper version above.
  18. Johannesen, Niels & Larsen, Dan Thor, 2016. "The power of financial transparency: An event study of country-by-country reporting standards," Economics Letters, Elsevier, vol. 145(C), pages 120-122.

    Cited by:

    1. Verena K. Dutt & Christopher A. Ludwig & Katharina Nicolay & Heiko Vay & Johannes Voget, 2019. "Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1259-1290, December.
    2. Katharina Hombach & Thorsten Sellhorn, 2019. "Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 137-168, May.
    3. Aria Ardalan & Sebastian G. Kessing & Salmai Qari & Malte Zoubek, 2023. "Does capital bear the burden of local corporate taxes? Evidence from Germany," Volkswirtschaftliche Diskussionsbeiträge 194-23, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    4. Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2024. "The long way to tax transparency: lessons from the early publishers of country-by-country reports," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 593-634, April.
    5. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
    6. Ludvig Wier & Hayley Reynolds, 2018. "Big and 'unprofitable': How 10 per cent of multinational firms do 98 per cent of profit shifting," WIDER Working Paper Series wp-2018-111, World Institute for Development Economic Research (UNU-WIDER).
    7. Dutt, Verena K. & Spengel, Christoph & Vay, Heiko, 2021. "The EU proposal for country-by-country reporting on the internet: Costs, Benefits and Consequences," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250025.
    8. Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
    9. Dutt, Verena K. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2019. "Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures," ZEW Discussion Papers 19-042, ZEW - Leibniz Centre for European Economic Research.
    10. Koch, Reinald & Holtmann, Svea & Giese, Henning, 2022. "Losses never sleep: The effect of tax loss offset on stock market returns during economic crises," arqus Discussion Papers in Quantitative Tax Research 269, arqus - Arbeitskreis Quantitative Steuerlehre.
    11. Dutt, Verena & Spengel, Christoph & Vay, Heiko, 2021. "Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250010.
    12. Polakova, Aija, 2018. "Name and shame? Evidence from the European Union tax haven blacklist," Discussion Papers 2018/18, Norwegian School of Economics, Department of Business and Management Science.
    13. Hayley Pallan, 2022. "Do Investors Care About Consumption Taxes? Evidence from Equities in Advanced and Emerging Economies," IHEID Working Papers 14-2022, Economics Section, The Graduate Institute of International Studies.
    14. Aija Rusina, 2020. "Name and shame? Evidence from the European Union tax haven blacklist," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1364-1424, December.
    15. Müller, Raphael & Spengel, Christoph & Weck, Stefan, 2021. "How do investors value the publication of tax information? Evidence from the European public country-by-country reporting," ZEW Discussion Papers 21-077, ZEW - Leibniz Centre for European Economic Research.
    16. Habib Saragih, Arfah & Ali, Syaiful & Suwardi, Eko & Utomo, Hargo, 2024. "Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
    17. Reinald Koch & Svea Holtmann & Henning Giese, 2023. "Losses never sleep – The effect of tax loss offset on stock market returns during economic crises," Journal of Business Economics, Springer, vol. 93(1), pages 59-109, January.
    18. Klein, Daniel & Ludwig, Christopher A. & Spengel, Christoph, 2019. "Ring-fencing digital corporations: Investor reaction to the European Commission's digital tax proposals," ZEW Discussion Papers 19-050, ZEW - Leibniz Centre for European Economic Research.
    19. Niels Johannesen & Jukka Pirttilä, 2016. "Capital flight and development: An overview of concepts, methods, and data sources," WIDER Working Paper Series wp-2016-95, World Institute for Development Economic Research (UNU-WIDER).
    20. Koppenberg, Maximilian & Hirsch, Stefan & Finger, Robert, 2023. "Effects of the debate on glyphosate's carcinogenic risk on pesticide producers' share prices," Ecological Economics, Elsevier, vol. 212(C).
    21. Elayan, Fayez A. & Pacharn, Parunchana & Li, Jennifer & Brown, Kareen & Chen, Yijia, 2023. "The market response to mandatory disclosure of payments to foreign governments," The British Accounting Review, Elsevier, vol. 55(6).
    22. Dutt, Verena K. & Nicolay, Katharina & Spengel, Christoph, 2021. "Reporting behavior and transparency in European banks' country-by-country reports," ZEW Discussion Papers 21-019, ZEW - Leibniz Centre for European Economic Research.
    23. Lafuente, Esteban & Ács, Zoltán J. & Szerb, László, 2022. "A composite indicator analysis for optimizing entrepreneurial ecosystems," Research Policy, Elsevier, vol. 51(9).
    24. Ludvig Wier & Hayley Erasmus, 2023. "The Dominant Role of Large Firms in Profit Shifting," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(3), pages 791-816, September.
    25. Al Shawawreh Fawaz Khalid, 2023. "Reassessing the Long-Run Abnormal Performance of Jordanian IPOs: An Event Study Approach," Foundations of Management, Sciendo, vol. 15(1), pages 141-160, January.
    26. Gao, Xiaoxue, 2023. "Digital transformation in finance and its role in promoting financial transparency," Global Finance Journal, Elsevier, vol. 58(C).
    27. Rauter, Thomas, 2019. "Disclosure Regulation, Corruption, and Investment: Evidence from Natural Resource Extraction," Working Papers 286, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    28. Jakob Miethe, 2020. "The Elusive Banker: Using Hurricanes to Uncover (Non-)Activity in Offshore Financial Centers," CESifo Working Paper Series 8625, CESifo.
    29. Dutt, Verena & Spengel, Christoph & Vay, Heiko, 2017. "Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 172786.

  19. Johannesen, Niels, 2014. "Tax avoidance with cross-border hybrid instruments," Journal of Public Economics, Elsevier, vol. 112(C), pages 40-52.

    Cited by:

    1. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
    2. Hebous, Shafik & Johannesen, Niels, 2021. "At your service! The role of tax havens in international trade with services," European Economic Review, Elsevier, vol. 135(C).
    3. Johannesen, Niels, 2022. "The Global Minimum Tax," CEPR Discussion Papers 16925, C.E.P.R. Discussion Papers.
    4. Hsun Chu & Chu-Chuan Cheng & Yu-Bong Lai, 2015. "A political economy of tax havens," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 956-976, December.
    5. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
    6. Damgaard, Jannick & Elkjaer, Thomas & Johannesen, Niels, 2024. "What is real and what is not in the global FDI network?," Journal of International Money and Finance, Elsevier, vol. 140(C).
    7. Richard Phillips & Hannah Petersen & Ronen Palan, 2021. "Group subsidiaries, tax minimization and offshore financial centres: Mapping organizational structures to establish the ‘in-betweener’ advantage," Journal of International Business Policy, Palgrave Macmillan, vol. 4(2), pages 286-307, June.
    8. Manon François & Vincent Vicard, 2023. "Tax Avoidance and the Complexity of Multinational Enterprises," Working Papers halshs-04103793, HAL.
    9. Christian Gillitzer & Henrik Jacobsen Kleven & Joel Slemrod, 2017. "A Characteristics Approach to Optimal Taxation: Line Drawing and Tax‐Driven Product Innovation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 119(2), pages 240-267, April.
    10. Johannesen, Niels & Larsen, Dan Thor, 2016. "The power of financial transparency: An event study of country-by-country reporting standards," Economics Letters, Elsevier, vol. 145(C), pages 120-122.
    11. Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Georg Wamser, 2018. "The Tax-Efficient Use of Debt in Multinational Corporations," CESifo Working Paper Series 7133, CESifo.
    12. Sergio Galletta & Agustin Redonda, 2017. "Corporate flat tax reforms and businesses’ investment decisions: evidence from Switzerland," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 962-996, December.
    13. Ronen Palan & Hannah Petersen & Richard Phillips, 2023. "Arbitrage spaces in the offshore world: Layering, ‘fuses’ and partitioning of the legal structure of modern firms," Environment and Planning A, , vol. 55(4), pages 1041-1061, June.
    14. Riedel Nadine, 2018. "Quantifying International Tax Avoidance: A Review of the Academic Literature," Review of Economics, De Gruyter, vol. 69(2), pages 169-181, August.
    15. Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2020. "Avoiding Taxes: Banks' Use of Internal Debt," Working Papers 196, Bavarian Graduate Program in Economics (BGPE).
    16. Neil Fargher & Baljit K. Sidhu & Ann Tarca & Warrick van Zyl, 2019. "Accounting for financial instruments with characteristics of debt and equity: finding a way forward," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 7-58, March.
    17. Nesbitt, Wayne L. & Outslay, Edmund & Persson, Anh V., 2023. "A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks," Journal of Accounting and Economics, Elsevier, vol. 75(2).
    18. Lips, Wouter, 2019. "The BRICs and International Tax Governance: The Case of Automatic Exchange of Information," SocArXiv 9nmke, Center for Open Science.

  20. Niels Johannesen & Gabriel Zucman, 2014. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 65-91, February.
    See citations under working paper version above.
  21. Johannesen, Niels, 2014. "Tax evasion and Swiss bank deposits," Journal of Public Economics, Elsevier, vol. 111(C), pages 46-62.
    See citations under working paper version above.
  22. Johannesen, Niels, 2012. "Optimal fiscal barriers to international economic integration in the presence of tax havens," Journal of Public Economics, Elsevier, vol. 96(3), pages 400-416.

    Cited by:

    1. Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2015. "Should tax policy favor high- or low-productivity firms?," European Economic Review, Elsevier, vol. 73(C), pages 18-34.
    2. Panagiotis Delimatsis & Bernard Hoekman, 2017. "National Tax Regulation, International Standards and the GATS: Argentina—Financial Services," RSCAS Working Papers 2017/42, European University Institute.
    3. Sunghoon Hong, 2018. "Tax treaties and foreign direct investment: a network approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1277-1320, October.
    4. Xiangjun Ma, 2017. "Do taxes influence the organizational boundaries of international firms? An incomplete-contracting model with empirical evidence," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 26(7), pages 801-828, October.
    5. Niels Johannesen, 2012. "Cross-border hybrid instruments," EPRU Working Paper Series 2012-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    6. Andreas Haufler & Marco Runkel, 2008. "Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition," CESifo Working Paper Series 2429, CESifo.
    7. Hebous, Shafik & Johannesen, Niels, 2021. "At your service! The role of tax havens in international trade with services," European Economic Review, Elsevier, vol. 135(C).
    8. Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2015. "The Effect of Tax Havens on Host Country Welfare," Discussion Papers 2015/19, Norwegian School of Economics, Department of Business and Management Science.
    9. Johannesen, Niels, 2022. "The Global Minimum Tax," CEPR Discussion Papers 16925, C.E.P.R. Discussion Papers.
    10. Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
    11. Hsun Chu & Chu-Chuan Cheng & Yu-Bong Lai, 2015. "A political economy of tax havens," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 956-976, December.
    12. Neils Johannesen, 2012. "Strategic Line Drawing between Debt and Equity," Working Papers 1203, Oxford University Centre for Business Taxation.
    13. Ludvig Wier & Hayley Reynolds, 2018. "Big and 'unprofitable': How 10 per cent of multinational firms do 98 per cent of profit shifting," WIDER Working Paper Series wp-2018-111, World Institute for Development Economic Research (UNU-WIDER).
    14. Damgaard, Jannick & Elkjaer, Thomas & Johannesen, Niels, 2024. "What is real and what is not in the global FDI network?," Journal of International Money and Finance, Elsevier, vol. 140(C).
    15. John D. Wilson, 2015. "Tax Havens in a World of Competing Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 32-39, January.
    16. Shafik Hebous, 2014. "Money at the Docks of Tax Havens: A Guide," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 458-485, September.
    17. Finke, Katharina & Fuest, Clemens & Nusser, Hannah & Spengel, Christoph, 2014. "Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?," ZEW Discussion Papers 14-073, ZEW - Leibniz Centre for European Economic Research.
    18. Mohammed Mardan, 2019. "Tax Systems and Development," CESifo Working Paper Series 7940, CESifo.
    19. Mihai-Bogdan AFRASINEI & Iuliana Eugenia GEORGESCU & Costel ISTRATE, 2016. "The Influence Of The Connections Of Romanian Non-Listed Firms To Tax Havens On Their Profitability," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 8(4), pages 572-596, December.
    20. Mr. Alexander D Klemm & Ms. Li Liu, 2019. "The Impact of Profit Shifting on Economic Activity and Tax Competition," IMF Working Papers 2019/287, International Monetary Fund.
    21. Ludvig Wier & Hayley Erasmus, 2023. "The Dominant Role of Large Firms in Profit Shifting," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(3), pages 791-816, September.
    22. Johannesen, Niels, 2014. "Tax avoidance with cross-border hybrid instruments," Journal of Public Economics, Elsevier, vol. 112(C), pages 40-52.

  23. Johannesen, Niels, 2010. "Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens," Journal of International Economics, Elsevier, vol. 81(2), pages 253-264, July.

    Cited by:

    1. Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
    2. Panagiotis Delimatsis & Bernard Hoekman, 2017. "National Tax Regulation, International Standards and the GATS: Argentina—Financial Services," RSCAS Working Papers 2017/42, European University Institute.
    3. Patrice Pieretti & Giuseppe Pulina & Skerdilajda Zanaj, 2020. "Tax havens compliance with international standards: A temporal perspective," Review of International Economics, Wiley Blackwell, vol. 28(1), pages 279-301, February.
    4. Michael P. Devereux & Clemens Fuest & Benjamin Lockwood, 2015. "The Taxation of Foreign Profits: A Unified View," CESifo Working Paper Series 5231, CESifo.
    5. Konrad, Kai A. & Stolper, Tim, 2016. "Coordination and the fight against tax havens," VfS Annual Conference 2016 (Augsburg): Demographic Change 145954, Verein für Socialpolitik / German Economic Association.
    6. David R. Agrawal, 2021. "The Internet as a Tax Haven?," CESifo Working Paper Series 8924, CESifo.
    7. Chen, Xuyang, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper 121893, University Library of Munich, Germany.
    8. Kai A. Konrad, 2018. "Dynamics of the Market for Corporate Tax-Avoidance Advice," Working Papers tax-mpg-rps-2018-04, Max Planck Institute for Tax Law and Public Finance.
    9. Johannesen, Niels, 2022. "The Global Minimum Tax," CEPR Discussion Papers 16925, C.E.P.R. Discussion Papers.
    10. Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
    11. Andreas Hauer & Hayato Kato, 2024. "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Discussion Papers in Economics and Business 24-06, Osaka University, Graduate School of Economics.
    12. May Elsayyad & Kai A. Konrad, 2011. "Fighting Multiple Tax Havens," Working Papers fighting_multiple_tax_hav, Max Planck Institute for Tax Law and Public Finance.
    13. Mongrain, Steeve & Oh, David & van Ypersele, Tanguy, 2023. "Tax competition in the presence of profit shifting," Journal of Public Economics, Elsevier, vol. 224(C).
    14. Hsun Chu & Chu-Chuan Cheng & Yu-Bong Lai, 2015. "A political economy of tax havens," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 956-976, December.
    15. Alfons J. Weichenrieder & Fangying Xu, 2019. "Are tax havens good? Implications of the crackdown on secrecy," Journal of Economics, Springer, vol. 127(2), pages 147-160, July.
    16. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
    17. Patrice Pieretti & Giuseppe Pulina, 2015. "Does eliminating international profit shifting increase tax revenue in high-tax countries?," DEM Discussion Paper Series 15-13, Department of Economics at the University of Luxembourg.
    18. Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023. "The Missing Profits of Nations," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 90(3), pages 1499-1534.
    19. Hsun Chu, 2014. "Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens," Scottish Journal of Political Economy, Scottish Economic Society, vol. 61(3), pages 304-321, July.
    20. Johannesen, Niels, 2012. "Optimal fiscal barriers to international economic integration in the presence of tax havens," Journal of Public Economics, Elsevier, vol. 96(3), pages 400-416.
    21. Zucman, Gabriel, 2014. "Taxing across borders: tracking personal wealth and corporate profits," LSE Research Online Documents on Economics 66119, London School of Economics and Political Science, LSE Library.
    22. Mariya Troyanskaya, 2014. "Contemporary view of the use of tax benefits," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 8(2), pages 195-206, June.
    23. Alessia Cassetta & Claudio Pauselli & Lucia Rizzica & Marco Tonello, 2014. "Exploring flows to tax havens through means of a gravity model: evidence from Italy," Questioni di Economia e Finanza (Occasional Papers) 236, Bank of Italy, Economic Research and International Relations Area.
    24. John D. Wilson, 2015. "Tax Havens in a World of Competing Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 32-39, January.
    25. Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
    26. Nora Alice Paulus, 2022. "The anti‐tax‐avoidance directive: An initiative to successfully curb profit shifting?," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(3), pages 529-546, June.
    27. Xuyang Chen, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," Papers 2409.05397, arXiv.org.
    28. Shafik Hebous, 2014. "Money at the Docks of Tax Havens: A Guide," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 458-485, September.
    29. Giuseppe Pulina & Skerdilajda Zanaj, 2021. "Tax competition and phantom FDI," DEM Discussion Paper Series 21-06, Department of Economics at the University of Luxembourg.
    30. Chu, Hsun & Lai, Ching-Chong & Cheng, Chu-Chuan, 2013. "Tax Havens, Growth, and Welfare," MPRA Paper 52878, University Library of Munich, Germany, revised Sep 2013.
    31. Hori, Takeo & Maebayashi, Noritaka & Morimoto, Keiichi, 2018. "Tax Evasion and Optimal Corporate Income Tax Rates in a Growing Economy," MPRA Paper 90787, University Library of Munich, Germany.
    32. Gabriel Zucman, 2015. "Grenzüberschreitende Besteuerung: Wie Privatvermögen und Unternehmensgewinne erfasst werden können," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 41(1), pages 13-48.
    33. von Hagen, Dominik & Pönnighaus, Fabian Nicolas, 2017. "International taxation and M&A prices," ZEW Discussion Papers 17-040, ZEW - Leibniz Centre for European Economic Research.
    34. Steeve Mongrain & John D. Wilson, 2011. "Tax competition with heterogeneous capital mobility," Working Papers 2011/25, Institut d'Economia de Barcelona (IEB).
    35. Mohammed Mardan, 2019. "Tax Systems and Development," CESifo Working Paper Series 7940, CESifo.
    36. Pieretti, Patrice & Pulina, Giuseppe, 2024. "A game-theoretic analysis of international tax compliance," Economic Modelling, Elsevier, vol. 134(C).
    37. Rota-Graziosi, Grégoire, 2019. "The supermodularity of the tax competition game," Journal of Mathematical Economics, Elsevier, vol. 83(C), pages 25-35.
    38. Hindriks, Jean & Nishimura, Yukihiro, 2021. "Taxing multinationals: The scope for enforcement cooperation," LIDAM Reprints CORE 3148, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    39. Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2022. "Decomposing Multinational Corporations’ Declining Effective Tax Rates," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 70(2), pages 338-381, June.
    40. Simon Naitram, 2022. "How big are strategic spillovers from corporate tax competition?," Economic Inquiry, Western Economic Association International, vol. 60(2), pages 847-869, April.
    41. Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers international_tax_competi, Max Planck Institute for Tax Law and Public Finance.
    42. Sven Stöwhase, 2013. "How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
    43. David R. Agrawal & William F. Fox, 2017. "Taxes in an e-commerce generation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 903-926, September.
    44. Janeba, Eckhard & Schjelderup, Guttorm, 2022. "The global minimum tax raises more revenues than you think, or much less," Discussion Papers 2022/6, Norwegian School of Economics, Department of Business and Management Science, revised 22 Feb 2023.
    45. Clemens Fuest & Samina Sultan, 2018. "How will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation," ifo Working Paper Series 248, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    46. Choi, Jay Pil & Furusawa, Taiji & Ishikawa, Jota, 2020. "Transfer pricing regulation and tax competition," Journal of International Economics, Elsevier, vol. 127(C).
    47. Chen, Xuyang & Hindriks, Jean, 2023. "Multinational Taxation under Pressure: The Role of Tax Deductibility," LIDAM Discussion Papers CORE 2023013, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    48. May Elsayyad, 2012. "Bargaining over Tax Information Exchange," Working Papers bargaining_over_tax_infor, Max Planck Institute for Tax Law and Public Finance.
    49. Thomas A. Gresik & Kai A. Konrad, 2017. "Tax Havens, Accounting Experts, and Fee-Setting Rules," CESifo Working Paper Series 6774, CESifo.
    50. Rui Pan & Dao‐Zhi Zeng, 2023. "The effects of trade liberalization on tax avoidance," International Journal of Economic Theory, The International Society for Economic Theory, vol. 19(4), pages 898-932, December.
    51. David R. Agrawal, 2023. "Hidden Havens: State and Local Governments as Tax Havens?," CESifo Working Paper Series 10573, CESifo.
    52. Zarko Y. Kalamov, 2023. "Internal debt and welfare," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(1), pages 196-224, February.
    53. Schwab, Thomas & Todtenhaupt, Maximilian, 2021. "Thinking outside the box: The cross-border effect of tax cuts on R&D," Journal of Public Economics, Elsevier, vol. 204(C).

  24. Niels Johannesen & Thomas Tørsløv & Ludvig Wier, 0. "Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data," The World Bank Economic Review, World Bank, vol. 34(3), pages 790-809.
    See citations under working paper version above.

Chapters

  1. Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2023. "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households," NBER Chapters, in: Tax Policy and the Economy, Volume 38, pages 61-99, National Bureau of Economic Research, Inc.
    See citations under working paper version above.Sorry, no citations of chapters recorded.
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