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

Annette Alstadsæter (), Matthew Collin and Andreas Økland
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Annette Alstadsæter: Norwegian University of Life Sciences, Skatteforsk - Centre for Tax Research
Matthew Collin: Norwegian University of Life Sciences, Skatteforsk - Centre for Tax Research
Andreas Økland: Norwegian University of Life Sciences, Skatteforsk - Centre for Tax Research

International Tax and Public Finance, 2025, vol. 32, issue 6, No 2, 1644-1666

Abstract: 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.

Keywords: Leaked data; GDPR compliance; Research ethics; tax compliance (search for similar items in EconPapers)
JEL-codes: C81 H26 K0 (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1007/s10797-025-09903-x

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