Skatteforsk - Centre for tax research

Challenges related to the design and implementation of tax policy are far more than just academic questions in today's world. Concerns over tax evasion by companies and individuals make headlines across the globe. In times of significant inequality, unfair tax systems can undermine tax morale and erode the foundation of strong democracies. Therefore, the need to bridge academic research with both policymakers and the wider public has never been greater. The purpose of Skatteforsk – Centre for Tax Research is to fill the gap between theory and practice with top-tier international research and a strong focus on communication. The center contributes to a fact-based public debate and policy development, offering cutting-edge, policy-relevant tax research. Skatteforsk has more than 70 members globally, of which 15 are employed full-time or part-time at the Norwegian University of Life Sciences, where the School of Economics is the host for the center. Skatteforsk’s work is interdisciplinary and international. Established and early-career researchers from different countries and backgrounds, including economics, philosophy, finance, and law, collaborate on a broad range of topics. Our work is organized into eight main work packages with several sub-projects: WP 1 – Data infrastructure and research ethics. WP 2 – The boundaries of financial activity. WP 3 – Property. WP 4 – Taxation of multinational companies and its effects. WP 5 – Inequality within and between countries. WP 6 – Climate change, inequality, and taxes. WP 7 – Corporate and individual responses to taxation. WP 8 – Control and compliance through good regulations. What previously existed only as a network of interested researchers received funding through this grant to build the necessary infrastructure and administrative support to move forward. The Centre's activities so far, in numbers: 3 PhD defenses, participation in 7 committees, and 11 articles published in Norwegian and international academic journals. There has been extensive outreach, with 9 published popular science articles, 28 opinion pieces primarily in Norwegian newspapers, 299 presentations for academia, decision-makers, users, and the general public, and we have submitted 8 consultation responses. We have been very active in networking, with a total of 69 events, including international workshops in Oxford, Brussels, London, Barcelona, Stavanger, Venice, Prague, Washington, and a junior workshop in Ås, as well as several dialogue meetings and workshops with national and international bodies. This also includes a range of dialogue meetings and workshops with national and international bodies. In addition, Skatteforsk generated 204 media mentions in 2023 and 1,340 media mentions in 2024. Some of the major events have been: 1. Skatteforsk was officially opened by the Tax Director at a major event in Ås in March 2023, with speeches also from the State Secretary of the Ministry of Finance, the Director of Helfo, and the Director of Norad, reflecting the importance of Skatteforsk's work for broader parts of the public sector. 2. The first annual Skatteforsk conference (in collaboration with the University of Stavanger) and several events with the Kåkånomics festival in October. At the Skatteforsk conference, our team members from many countries had the opportunity to meet and establish new collaborations. We had over 40 participants, including representatives from the Norwegian Tax Administration, the Ministry of Finance, and NORAD. Skatteforsk hosted two major events at Kåkånomics and participated in three more. 3. The most important international events were the launch of the innovative new data website "Atlas of the Offshore World" https://atlas-offshore.world/ as well as the "Global Tax Evasion Report 2024", both published by the EU Tax Observatory in Paris in collaboration with Skatteforsk. 4. The launch of DubaiUnlocked in May 2024 – an international collaboration with a consortium of journalists and us as researchers. 5. In 2024, we co-organized 4 major international conferences: CESifo Venice Summer Institute 2024, 6th World Bank/IFS/ODI Public Finance Conference, Oxford – Centre for Business Taxation Academic Symposium 2024, and the IIPF Annual Congress in Prague. 6. The "Skatteforsk Working Paper Series" was launched earlier this year, and 13 articles have been published through it. In addition, Skatteforsk has contributed to shaping Norwegian policy by participating in various hearings in the Ministry of Finance and the Ministry of Trade, Industry, and Fisheries. Skatteforsk submitted 8 consultation responses during 2024. All Skatteforsk publications can be downloaded from our new publication site at skatteforsk.no. 7. Our 2023 Annual Report is available here: https://www.nmbu.no/en/research/skatteforsk-tax-center/skatteforsk-annual-report-2023, and we will also publish the 2024 annual report there once it is ready.

The primary battle in setting tax policy is the efforts firms and individuals take to avoid taxes. While it is recognized that such efforts are significant and have sizable effects on the economy, little is known about it due to specific measures to hide such activities. This proposal takes a “forensic economic” approach that uses existing, available data to shine light on where tax avoidance takes place, how it impacts individuals and the overall economy, and how this operates in a global setting. Our unique data covering foreign property holdings, international bank transfers, firm-level carbon emissions, and more are linked to a detailed set of information on firms and individuals. By taking these data to cutting-edge tools such as machine learning (that can identify potential tax avoiders) and network analysis (to link, for example, spousal responses to taxation), we can examine who is avoiding tax, how they are doing it, and who benefits from it. Critically, our forensic approach is grounded in what can be done with the existing data, giving it a hands-on, practical element. Following this, we can examine issues such as how globalization has tax preferences among voters, how it impacts investment decisions, and how it affects where production – and thus pollution – occurs. This then shows the real, direct impact of tax dodging. Finally, we use our results to generate a set of red flags and other methods to improve targeted audits and other tax enforcement measures. This last includes analysis of not just tax evasion, but overall public services abuse such as overcharging of health care bills. By combining leaders in taxation, law, computer science, environmental sciences, and more, our project provides an innovative approach to both academic research and tax administration that sets out to push the envelope of our understanding of taxation and make significant, practical improvements in how to make the jump from tax policy to tax practice.