Details about Niels Johannesen

Access statistics for papers by Niels Johannesen.

Last updated 2024-01-04. Update your information in the RePEc Author Service.

Short-id: pjo288

Working Papers

2024

1. Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
2. Taxing the Wealth of the Poor: Evidence from the Danish Old-Age Support Asset Test
   NBER Working Papers, National Bureau of Economic Research, Inc

2023

3. The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
   See also Chapter The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households, NBER Chapters, National Bureau of Economic Research, Inc (2023) View citations (2) (2023)

2022

4. Disaggregated Economic Accounts
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
5. Homes Incorporated: Offshore Ownership of Real Estate in the U.K
   CEPR Discussion Papers, C.E.P.R. Discussion Papers
   Also in CESifo Working Paper Series, CESifo (2022) View citations (4)
6. Household Leverage and Mental Health Fragility
   CEPR Discussion Papers, C.E.P.R. Discussion Papers
7. Monetary Policy and Inequality
   CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI) View citations (10)
   Also in Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra (2021) View citations (11)
   EconStor Preprints, ZBW - Leibniz Information Centre for Economics (2021) View citations (11)
   Working Papers, Barcelona School of Economics (2020) View citations (5)
   CEPR Discussion Papers, C.E.P.R. Discussion Papers (2021) View citations (5)
8. The Global Minimum Tax
   CEPR Discussion Papers, C.E.P.R. Discussion Papers
   Also in CESifo Working Paper Series, CESifo (2022) View citations (26)
   CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI) (2022) View citations (26)
   See also Journal Article The global minimum tax, Journal of Public Economics, Elsevier (2022) View citations (4) (2022)

2021

9. Dynamic Spending Responses to Wealth Shocks: Evidence from Quasi-Lotteries on the Stock Market
   CESifo Working Paper Series, CESifo View citations (3)
   Also in CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI) (2021) View citations (3)
   CEPR Discussion Papers, C.E.P.R. Discussion Papers (2021)
10. How Do Households Respond to Job Loss? Lessons from Multiple High-Frequency Data Sets
    CEPR Discussion Papers, C.E.P.R. Discussion Papers
    Also in CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI) (2020)
    See also Journal Article How Do Households Respond to Job Loss? Lessons from Multiple High-Frequency Datasets, American Economic Journal: Applied Economics, American Economic Association (2023) View citations (15) (2023)

2020

11. Bailing out the Kids: New Evidence on Informal Insurance from one Billion Bank Transfers
    CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI) View citations (4)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2020) View citations (3)
12. Consumer Responses to the COVID-19 Crisis: Evidence from Bank Account Transaction Data
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (150)
    Also in CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI) (2020) View citations (142)
    See also Journal Article Consumer responses to the COVID‐19 crisis: evidence from bank account transaction data, Scandinavian Journal of Economics, Wiley Blackwell (2022) View citations (9) (2022)
13. Elite Capture of Foreign Aid: Evidence from Offshore Bank Accounts
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (24)
    Also in CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI) (2020) View citations (1)
    Policy Research Working Paper Series, The World Bank (2020) View citations (20)
    See also Journal Article Elite Capture of Foreign Aid: Evidence from Offshore Bank Accounts, Journal of Political Economy, University of Chicago Press (2022) View citations (29) (2022)
14. Pandemic, Shutdown and Consumer Spending: Lessons from Scandinavian Policy Responses to COVID-19
    Papers, arXiv.org View citations (67)
15. Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts
    LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (26)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2018) View citations (16)
    See also Journal Article Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts, American Economic Journal: Economic Policy, American Economic Association (2020) View citations (38) (2020)
16. What Is Real and What Is Not in the Global FDI Network?
    CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI)
    Also in IMF Working Papers, International Monetary Fund (2019) View citations (89)

2018

17. Tax Evasion and Inequality
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (14)
    Also in CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI) (2018)
    NBER Working Papers, National Bureau of Economic Research, Inc (2017) View citations (74)
    See also Journal Article Tax Evasion and Inequality, American Economic Review, American Economic Association (2019) View citations (190) (2019)
18. Taxation and the Allocation of Risk Inside the Multinational Firm
    CESifo Working Paper Series, CESifo View citations (3)
    See also Journal Article Taxation and the allocation of risk inside the multinational firm, Journal of Public Economics, Elsevier (2020) View citations (15) (2020)
19. The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals
    IEB Reports, Institut d'Economia de Barcelona (IEB)
20. WHO OWNS THE WEALTH IN TAX HAVENS? MACROEVIDENCE AND IMPLICATIONS FOR GLOBAL INEQUALITY
    CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2017) View citations (22)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2018) View citations (171)
    See also Journal Article Who owns the wealth in tax havens? Macro evidence and implications for global inequality, Journal of Public Economics, Elsevier (2018) View citations (145) (2018)

2017

21. The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax Havens
    Working Papers, Max Planck Institute for Tax Law and Public Finance View citations (9)
22. The Deterrence Effect of Whistleblowing: An Event Study of Leaked Customer Information from Banks in Tax Havens
    CESifo Working Paper Series, CESifo View citations (25)
23. The deterrence effect of whistleblowing
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (18)
    See also Journal Article The Deterrence Effect of Whistleblowing, Journal of Law and Economics, University of Chicago Press (2021) View citations (1) (2021)

2016

24. Are less developed countries more exposed to multinational tax avoidance?: Method and evidence from micro-data
    WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) View citations (41)
    See also Journal Article Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data, The World Bank Economic Review, World Bank View citations (57)
25. Capital flight and development: An overview of concepts, methods, and data sources
    WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) View citations (18)
26. The Run for Safety: Financial Fragility and Deposit Insurance
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (16)

2015

27. At Your Service! The Role of Tax Havens in International Trade with Services
    CESifo Working Paper Series, CESifo View citations (33)
    See also Journal Article At your service! The role of tax havens in international trade with services, European Economic Review, Elsevier (2021) View citations (20) (2021)
28. The Consumption Effects of the 2007-2008 Financial Crisis: Evidence from Household-level Data
    CESifo Working Paper Series, CESifo View citations (5)

2014

29. The end of bank secrecy? An evaluation of the G20 tax haven crackdown
    LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (160)
    Also in PSE Working Papers, HAL (2012) View citations (14)
    Working Papers, HAL (2012) View citations (9)
    See also Journal Article The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown, American Economic Journal: Economic Policy, American Economic Association (2014) View citations (200) (2014)

2013

30. Can taxes tame the banks? Evidence from European bank levies
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (17)
    Also in Working Papers, Oxford University Centre for Business Taxation (2013) View citations (19)
    See also Journal Article Can Taxes Tame the Banks? Evidence from the European Bank Levies, The Economic Journal, Royal Economic Society (2019) View citations (24) (2019)
31. Petro Rents, Political Institutions, and Hidden Wealth: Evidence from Bank Deposits in Tax Havens
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (26)
    Also in Working Papers, Centre for Applied Macro- and Petroleum economics (CAMP), BI Norwegian Business School (2013) View citations (6)

2012

32. Cross-border hybrid instruments
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (4)
33. Strategic Line Drawing between Debt and Equity
    Working Papers, Oxford University Centre for Business Taxation
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics (2011) View citations (2)

2010

34. Tax Evasion and Swiss Bank Deposits
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (19)
    See also Journal Article Tax evasion and Swiss bank deposits, Journal of Public Economics, Elsevier (2014) View citations (74) (2014)
35. Taxing the Financially Integrated Multinational Firm
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (1)
    See also Journal Article Taxing the Financially Integrated Multinational Firm, Journal of Public Economic Theory, Association for Public Economic Theory (2016) View citations (1) (2016)

Journal Articles

2023

1. How Do Households Respond to Job Loss? Lessons from Multiple High-Frequency Datasets
   American Economic Journal: Applied Economics, 2023, 15, (4), 1-29 View citations (15)
   See also Working Paper How Do Households Respond to Job Loss? Lessons from Multiple High-Frequency Data Sets, CEPR Discussion Papers (2021) (2021)

2022

2. Consumer responses to the COVID‐19 crisis: evidence from bank account transaction data
   Scandinavian Journal of Economics, 2022, 124, (4), 905-929 View citations (9)
   See also Working Paper Consumer Responses to the COVID-19 Crisis: Evidence from Bank Account Transaction Data, CEPR Discussion Papers (2020) View citations (150) (2020)
3. Elite Capture of Foreign Aid: Evidence from Offshore Bank Accounts
   Journal of Political Economy, 2022, 130, (2), 388 - 425 View citations (29)
   See also Working Paper Elite Capture of Foreign Aid: Evidence from Offshore Bank Accounts, CEPR Discussion Papers (2020) View citations (24) (2020)
4. Tax evasion and tax avoidance
   Journal of Public Economics, 2022, 206, (C) View citations (16)
5. The global minimum tax
   Journal of Public Economics, 2022, 212, (C) View citations (4)
   See also Working Paper The Global Minimum Tax, CEPR Discussion Papers (2022) (2022)

2021

6. At your service! The role of tax havens in international trade with services
   European Economic Review, 2021, 135, (C) View citations (20)
   See also Working Paper At Your Service! The Role of Tax Havens in International Trade with Services, CESifo Working Paper Series (2015) View citations (33) (2015)
7. The Deterrence Effect of Whistleblowing
   Journal of Law and Economics, 2021, 64, (4), 821 - 855 View citations (1)
   See also Working Paper The deterrence effect of whistleblowing, EPRU Working Paper Series (2017) View citations (18) (2017)

2020

8. Social distancing laws cause only small losses of economic activity during the COVID-19 pandemic in Scandinavia
   Proceedings of the National Academy of Sciences, 2020, 117, (34), 20468-20473 View citations (41)
9. Taxation and the allocation of risk inside the multinational firm
   Journal of Public Economics, 2020, 183, (C) View citations (15)
   See also Working Paper Taxation and the Allocation of Risk Inside the Multinational Firm, CESifo Working Paper Series (2018) View citations (3) (2018)
10. Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts
    American Economic Journal: Economic Policy, 2020, 12, (3), 312-46 View citations (38)
    See also Working Paper Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts, LSE Research Online Documents on Economics (2020) View citations (26) (2020)

2019

11. Can Taxes Tame the Banks? Evidence from the European Bank Levies
    The Economic Journal, 2019, 129, (624), 3058-3091 View citations (24)
    See also Working Paper Can taxes tame the banks? Evidence from European bank levies, EPRU Working Paper Series (2013) View citations (17) (2013)
12. Tax Evasion and Inequality
    American Economic Review, 2019, 109, (6), 2073-2103 View citations (190)
    See also Working Paper Tax Evasion and Inequality, CEPR Discussion Papers (2018) View citations (14) (2018)
13. The Distortive Effects of Too Big To Fail: Evidence from the Danish Market for Retail Deposits
    The Review of Financial Studies, 2019, 32, (12), 4653-4695 View citations (20)

2018

14. Who owns the wealth in tax havens? Macro evidence and implications for global inequality
    Journal of Public Economics, 2018, 162, (C), 89-100 View citations (145)
    See also Working Paper WHO OWNS THE WEALTH IN TAX HAVENS? MACROEVIDENCE AND IMPLICATIONS FOR GLOBAL INEQUALITY, CEBI working paper series (2018) (2018)

2017

15. Petro Rents, Political Institutions, and Hidden Wealth: Evidence from Offshore Bank Accounts
    Journal of the European Economic Association, 2017, 15, (4), 818-860 View citations (56)
16. The Consumption Effects of the 2007–2008 Financial Crisis: Evidence from Households in Denmark
    American Economic Review, 2017, 107, (11), 3386-3414 View citations (36)

2016

17. Taxing the Financially Integrated Multinational Firm
    Journal of Public Economic Theory, 2016, 18, (4), 487-510 View citations (1)
    See also Working Paper Taxing the Financially Integrated Multinational Firm, EPRU Working Paper Series (2010) View citations (1) (2010)
18. The power of financial transparency: An event study of country-by-country reporting standards
    Economics Letters, 2016, 145, (C), 120-122 View citations (39)

2014

19. Tax avoidance with cross-border hybrid instruments
    Journal of Public Economics, 2014, 112, (C), 40-52 View citations (22)
20. Tax evasion and Swiss bank deposits
    Journal of Public Economics, 2014, 111, (C), 46-62 View citations (74)
    See also Working Paper Tax Evasion and Swiss Bank Deposits, EPRU Working Paper Series (2010) View citations (19) (2010)
21. The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown
    American Economic Journal: Economic Policy, 2014, 6, (1), 65-91 View citations (200)
    See also Working Paper The end of bank secrecy? An evaluation of the G20 tax haven crackdown, LSE Research Online Documents on Economics (2014) View citations (160) (2014)

2012

22. Optimal fiscal barriers to international economic integration in the presence of tax havens
    Journal of Public Economics, 2012, 96, (3), 400-416 View citations (35)

2010

23. Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens
    Journal of International Economics, 2010, 81, (2), 253-264 View citations (87)

2005

24. Skattekonkurrence og økonomisk geografi
    Nationaløkonomisk tidsskrift, 2005, 2005, (1), 380-415

Undated

25. Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data
    The World Bank Economic Review, 34, (3), 790-809 View citations (57)
    See also Working Paper Are less developed countries more exposed to multinational tax avoidance?: Method and evidence from micro-data, WIDER Working Paper Series (2016) View citations (41) (2016)

Chapters

2023

1. The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households
   A chapter in Tax Policy and the Economy, Volume 38, 2023, pp 61-99 View citations (2)
   See also Working Paper The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households, National Bureau of Economic Research, Inc (2023) View citations (2) (2023)