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Safely Opening Pandora’s Box: A Guide for Researchers Working with Leaked Data

Author

Listed:
  • Annette Alstadsæter

    (NMBU)

  • Matthew Collin

    (EU Tax Observatory and Skatteforsk)

  • Andreas Økland

    (NMBU)

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," Working Papers 032, EU Tax Observatory.
    • Handle: RePEc:dbp:wpaper:032
    as

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    File URL: https://www.taxobservatory.eu//www-site/uploads/2025/05/WP32_Safely-Opening-Pandoras-Box.pdf
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    References listed on IDEAS

    as
    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. 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.
    3. Annette Alstadsæter & Bluebery Planterose & Gabriel Zucman & Andreas Økland, 2022. "Who Owns Offshore Real Estate? Evidence from Dubai," Working Papers 001, EU Tax Observatory.
    4. Arash Aloosh & Jiasun Li, 2024. "Direct Evidence of Bitcoin Wash Trading," Management Science, INFORMS, vol. 70(12), pages 8875-8921, December.
    5. Annette Alstadsaeter & Matthew Collin & Bluebery Planterose & Gabriel Zucman, 2024. "Foreign investment in the Dubai housing market, 2020-2024," Post-Print halshs-04941057, HAL.
    6. Annette Alstadsæter & Matthew Collin & Bluebery Planterose & Gabriel Zucman & Andreas Økland, 2024. "Foreign investment in the Dubai housing market, 2020-2024," Notes 010, EU Tax Observatory.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Jeanne Bomare & Matthew Collin, 2025. "When Bankers Become Informants: Behavioral Effects of Automatic Exchange of Information," Working Papers 033, EU Tax Observatory.

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    More about this item

    Keywords

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    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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