Research

"The effect of parental wealth on labor income: Evidence from the Norwegian wealth tax"
Kristoffer Berg and Shafik Hebous
Journal of Economic Behavior & Organization, Volume 240, December 2025

"The Global Minimum Tax and The Future of International Taxation"
John Vella
WP25/08 August 2025

"Using computerized information to enforce VAT: Evidence from Pakistan"
Jawad Shah
Journal of Development Economics, Volume 178

"Tax-Induced Spatial Substitution and the Price Elasticity of Fuel Demand"
Ander Iraizoz
WP25/03 July 2025

"Perception and Salience of Social Security Contribution Incentives: Evidence from Voluntary Contributions "
Ander Iraizoz
WP25/01 January 2025   

"Revealing inequality aversion from tax policy and the role of non-discrimination"
Kristoffer Berg
Economica, 6 January 2025 

"Tax Policy, Investment and Profit Shifting"
Katarzyna Bilicka, Michael Devereux and İrem Güҫeri
WP24/15 November 2024 

"Homes Incorporated: Offshore Ownership of Real Estate in the U.K."
Niels Johannesen, Jakob Miethe and Daniel Weishaar
WP24/14 October 2024 

"Dynamic Spending Responses to Wealth Shocks: Evidence from Quasi Lotteries on the Stock Market"
Asger Lau Andersen, Niels Johannesen, Adam Sheridan
American Economic Review: Insights, vol. 6, no. 3, September 2024

"Equity and Efficiency When Needs Differ"
Kristoffer Berg, Morten Håvarstein, Paolo Piacquadio
CESifo Working Paper No. 11310

"Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange"
Hjalte Fejerskov Boas, Niels Johannesen, Claus Thustrup Kreiner, Lauge Larsen and Gabriel Zucman. 
WP 24/08, July 2024

“The EU Public Country-by-Country Reporting Directive: legislative and policy comments”
Nicolas Traut
British Tax Review, Volume 2024, Issue 3, pages 359–370

Business Tax Roadmap Policy Paper. "An Excess Profits Tax"
Michael P. Devereux

"The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households"
Niels Johannesen
Tax Policy and the Economy, Volume 38, 2024, pages 61- 99