The Nordic Tax Journal is publishing a special issue on Taxation of Dividends. @jarkko_harju and @YsLind will serve as special guest editors. The submission deadline for full papers/extended abstracts is September 30. More details here: https://t.co/npVGNJU6HI . Please share.
On December 6th we are organising a conference on tax transparency here in Bergen. The conference will be attended by academics, policy makers and practitioners. Below you can find the program and a link to sign up.
https://t.co/Ey4ArqKNwf
📖OPEN ACCESS – Have a look at the Econometrics Journal's paper ‘The triple difference estimator'. @JaapAbbring
Authors: @AndreasOlden & @JarleNHH
Read here👉https://t.co/dfoBltdovZ
#EconTwitter#AcademicTwitter
Today @CasiElisa presented her paper on the effects of mandatory disclosure rules at our seminar.
💡Results show a reduction of cross-border deposits in countries with a strong enforcement but also a relocation of funds to countries with limited intermediary reporting obligation
We have updated our paper on dividend-withholding tax arbitrage. The new title is: "The big short (interest): Closing the loopholes in the dividend-withholding tax" You can find the updated version here: https://t.co/EFXvJi4gpp
@CasiElisa @_EvaGavrilova@NoCeTNHH#EconTwitter
Prospective Students who would like to do their PhD at our department can apply here: https://t.co/Cf9YJpd9hV (application deadline 15 September 2022). @NHHnor
📊In 2016, Denmark closed loopholes that facilitated cum-ex and cum-cum tax fraud. New research evaluates the effects of this reform. Find out more about the key results, methods, and data used in our new literature summary! 👇👇👇
https://t.co/4VsA6B8e7d
The Third Norwegian Tax Accounting Symposium we organized in May is discussed in the latest podcast episode by @TaxesMasses. Find the epsiode here: https://t.co/c4AwRAYuDp
Particularly clear are the large spikes that remain visible in Norway and France. #EconTwitter#CumExFiles@NHHnor. Thanks to @rcn_Norway for funding. (8/8)
@CasiElisa, @_EvaGavrilova, David Murphy and @ZoutmanFloris study cum-cum and cum-ex arbitrage, jointly the largest tax arbitrage schemes ever uncovered. The main finding is that Danish countermeasures increased tax revenue by 130 percent https://t.co/CEKISHksyZ (1/8)
However, disconcertingly the schemes appear to continue in several European countries. The map reveals the spike in lending around ex-dividend dates in the European countries in 2019 (the last year of our sample). (7/8)