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Publications

by alumni of

Economic Policy Research Unit (EPRU)
Økonomisk Institut
Københavns Universitet
København, Denmark

(Department of Economics, University of Copenhagen)

These are publications listed in RePEc written by alumni of the above institution who are registered with the RePEc Author Service and listed in the RePEc Genealogy. List of alumni. For a list of publications by current members of the department, see here. Register yourself.

This page is updated in the first days of each month.

| Working papers | Journal articles | Chapters |

Working papers

2024

  1. Niels Johannesen & Simon Muchardt, 2024. "Is the Bar Higher for Female Scholars? Evidence from Career Steps in Economics," CESifo Working Paper Series 11101, CESifo.
  2. Hjalte Fejerskov Boas & Niels Johannesen & Claus Thustrup Kreiner & Lauge Larsen & Gabriel Zucman, 2024. "Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange," Working Papers 024, EU Tax Observatory.
  3. Niels Johannesen & Johan Sæverud & Emmanuel Saez, 2024. "Taxing the Wealth of the Poor: Evidence from the Danish Old-Age Support Asset Test," NBER Working Papers 33189, National Bureau of Economic Research, Inc.
  4. 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).

2023

  1. Andersen, Asger Lau & Huber, Kilian & Johannesen, Niels & Straub, Ludwig & Toft Vestergaard, Emil, 2023. "Disaggregated Economic Accounts," CEPR Discussion Papers 18441, C.E.P.R. Discussion Papers.
  2. 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.

2022

  1. Niels Johannesen & Jakob Miethe & Daniel Weishaar, 2022. "Homes Incorporated: Offshore Ownership of Real Estate in the U.K," CESifo Working Paper Series 10159, CESifo.
  2. Niels Johannesen, 2022. "The Global Minimum Tax," CESifo Working Paper Series 9527, CESifo.
  3. Andersen, Asger Lau & Iyer, Rajkamal & Johannesen, Niels & Jørgensen, Mia & Peydro, Jose-Luis, 2022. "Household Leverage and Mental Health Fragility," CEPR Discussion Papers 17711, C.E.P.R. Discussion Papers.

2021

  1. 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.
  2. 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.

2020

  1. 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.
  2. Mia Jørgensen & Niels Johannesen & Asger Lau Andersen & José-Luis Peydró, 2020. "Monetary Policy and Inequality," Working Papers 1227, Barcelona School of Economics.
  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. 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.
  5. 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.
  6. 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.

2019

  1. 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.

2018

  1. Johannes Becker & Niels Johannesen & Nadine Riedel, 2018. "Taxation and the Allocation of Risk Inside the Multinational Firm," CESifo Working Paper Series 7033, CESifo.
  2. 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.
  3. Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018. "Tax Evasion and Inequality," CEPR Discussion Papers 12781, C.E.P.R. Discussion Papers.
  4. 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).

2017

  1. 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.
  2. 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.
  3. 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.

2016

  1. 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.
  2. 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).
  3. 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).

2015

  1. Shafik Hebous & Niels Johannesen, 2015. "At Your Service! The Role of Tax Havens in International Trade with Services," CESifo Working Paper Series 5414, CESifo.
  2. 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.

2014

  1. 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.

2013

  1. 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.
  2. 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.

2012

  1. Neils Johannesen, 2012. "Strategic Line Drawing between Debt and Equity," Working Papers 1203, Oxford University Centre for Business Taxation.
  2. Niels Johannesen, 2012. "Cross-border hybrid instruments," EPRU Working Paper Series 2012-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

2010

  1. 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.

2009

  1. 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.

Journal articles

Undated material is listed at the end

2024

  1. Asger Lau Andersen & Niels Johannesen & Adam Sheridan, 2024. "Dynamic Spending Responses to Wealth Shocks: Evidence from Quasi Lotteries on the Stock Market," American Economic Review: Insights, American Economic Association, vol. 6(3), pages 434-452, September.
  2. 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).
  3. Niels Johannesen & Alessandro Tang-Andersen Martinello & Bjørn Bjørnsson Meyer & Emil Toft Vestergaard & Asger Lau Andersen & Thais Lærkholm Jensen, 2024. "Substantial transmission of SARS-CoV-2 through casual contact in retail stores: Evidence from matched administrative microdata on card payments and testing," Proceedings of the National Academy of Sciences, Proceedings of the National Academy of Sciences, vol. 121(17), pages 2317589121-, April.
  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.

2023

  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.
  2. Niels Johannesen, 2023. "The end of bank secrecy: implications for redistribution and optimal taxation," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 565-574.

2022

  1. 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.
  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, 2022. "The global minimum tax," Journal of Public Economics, Elsevier, vol. 212(C).
  4. 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.

2021

  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. 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.

2020

  1. 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.
  2. 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).
  3. 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.

2019

  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.
  2. 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.
  3. 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.

2018

  1. 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.

2017

  1. 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.
  2. 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.

2016

  1. 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.
  2. 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.

2014

  1. 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.
  2. Johannesen, Niels, 2014. "Tax evasion and Swiss bank deposits," Journal of Public Economics, Elsevier, vol. 111(C), pages 46-62.
  3. Johannesen, Niels, 2014. "Tax avoidance with cross-border hybrid instruments," Journal of Public Economics, Elsevier, vol. 112(C), pages 40-52.

2012

  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.

2010

  1. 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.

2005

  1. Johannesen, Niels, 2005. "Skattekonkurrence og økonomisk geografi," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 380-415.

Undated

  1. 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.

Chapters

2023

  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.

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