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Safely opening Pandora’s box: a guide for researchers working with leaked data

Author

Listed:
  • Annette Alstadsæter

    (Norwegian University of Life Sciences, Skatteforsk - Centre for Tax Research
    EU Tax Observatory)

  • Matthew Collin

    (Norwegian University of Life Sciences, Skatteforsk - Centre for Tax Research
    EU Tax Observatory)

  • Andreas Økland

    (Norwegian University of Life Sciences, Skatteforsk - Centre for Tax Research
    EU Tax Observatory)

Abstract

The use of leaked data is becoming increasingly common in empirical research, particularly in public finance. Although these data can be an enormously powerful tool for investigating behavior that is otherwise difficult to measure, their use also generates substantial ethical and legal risks. In this paper, we (i) present the growing body of social science research that relies on leaked data, (ii) discuss the ethical, legal and privacy hurdles faced by projects relying on such data and (iii) offer a practical roadmap for researchers looking to enter the space.

Suggested Citation

  • Annette Alstadsæter & Matthew Collin & Andreas Økland, 2025. "Safely opening Pandora’s box: a guide for researchers working with leaked data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(6), pages 1644-1666, December.
    • Handle: RePEc:kap:itaxpf:v:32:y:2025:i:6:d:10.1007_s10797-025-09903-x
    DOI: 10.1007/s10797-025-09903-x
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    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • K0 - Law and Economics - - General

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