Tax records to be made public
Elisa Casi-Eberhard: For the first time, journalists will gain access to information on where major multinational companies earn their profits and pay taxes.
Associate Professor Elisa Casi-Eberhard
- Elisa.Casi@nhh.no
- Telephone
- +47 55 95 93 22
- Department
- Business and Management Science
- Centre
- NoCeT
- Office
- C614
- Expertise
- Tax and Public Economics Tax Accounting Tax Information Disclosure International Tax Planning
Elisa Casi is an Associate Professor at the NHH Norwegian School of Economics and Academic Director for Learning at EngageEU/NHH. She received her PhD from the University of Mannheim in 2020 and she has been Marie Skłodowska Curie Fellow (2023-2025) for the project TAXFAIR.
Her research focuses on the determinants and consequences of corporate disclosure and how tax policies affect individual and corporate tax compliance.
Selected publications
| Author(s) | Title | Publisher |
|---|---|---|
| Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; Stage, Barbara | Tax Strategy Disclosure: A Greenwashing Mandate? | Journal of Accounting Research; 2025 |
| Casi-Eberhard, Elisa; Mardan, Mohammed; Stage, Barbara | Citizenship/residence by investment and digital nomad visas | Research Handbook on the Economics of Tax Havens; page 179 - 195; 2024 |
| Casi-Eberhard, Elisa; Chen, Xiao; Orlic, Mark Dinko; Spengel, Christoph | One Directive, Several Transpositions: A Cross-Country Evaluation of the National Implementation of DAC6 | World Tax Journal Volume 13 (1); page 63 - 81; 2021 |
| Casi-Eberhard, Elisa; Spengel, Christoph; Stage, Barbara | Cross-border tax evasion after the common reporting standard: Game over? | Journal of Public Economics Volume 190; 2020 |
| Casi-Eberhard, Elisa; Nenadic, Sara; Orlic, Mark Dinko; Spengel, Christoph | A call to action: from evolution to revolution on the common reporting standard | British Tax Review Volume 64 (2); page 166 - 204; 2019 |
Dissemination
The NoCeT Tax Summer School 2026: Exploring the Real and Reporting Effects of Business Taxation
In June 2026, the Norwegian Centre for Taxation (NoCeT) at NHH hosted the second edition of its Tax Summer School, bringing together a highly motivated group of PhD students to engage with cutting-edge research on the real and reporting effects of business taxation.
The tax race is not over
The global minimum tax was meant to curb profit shifting. But for many companies, it has primarily become something else: a new and complex reporting system.
Recognising this spring’s top publications
This week, NHH researchers will receive publication bonuses for scientific articles published in selected journals on NHH’s and the Financial Times’ publication lists.
Debate over global minimum tax at NHH seminar
Global tax reform aims to curb avoidance and increase transparency, but experts warn of rising complexity, compliance costs and unintended consequences for multinational firms.
Facebook's tax trick is a well-known loophole
Theresa Bührle and Elisa Casi: What may seem like a niche phenomenon on Facebook is a well-known problem for those of us who research tax and corporate structuring.
Tax disclosure requirements: Appeared transparent, little changed
A new UK regulation was intended to make large companies more transparent about their tax practices. The result? More reporting and polished language, but not more real insight.
Building Bridges in Tax Research: European Workshop at NHH
This week, NHH hosted the first joint workshop on Tax and Sustainability in collaboration with WU Vienna University of Economics and Business and the University of Mannheim.
Top publication by Elisa Casi-Eberhard
The article "Tax Strategy Disclosure: A Greenwashing Mandate?" has been published in Journal of Accounting Research.
How tax transparency can shape fairer financial systems
This week, NoCeT hosted the Conference on Tax Transparency, a gathering of international experts, policymakers, and industry leaders to tackle the global challenge of tax avoidance and evasion.
ENGAGE.EU funding brings new podcast and workshop to life
Two NHH researchers were among the winning initiatives selected to receive Engage.EU seed funding to create platforms for knowledge exchange.
The NoCeT tax summer school with Rebecca Lester from Stanford Graduate School of Business
Around 20 international PhD students gathered in Bergen this week to attend the course “EEU551 The Real and Reporting Effects of Business Taxation”.
Casi, Elisa, Xiao Chen, Mark Orlic and Christoph Spengel: One Directive, Several Transpositions: A Cross-Country Evaluation of the National Implementation of DAC 6, World Tax Journal, 2021, 13(1), 63-81, Online 28.04.2021.
Casi, Elisa, Christoph Spengel and Barbara M. B. Stage: Cross-border tax evasion after the common reporting standard: game over? Journal of Public Economics, 2020, 190, 1-22, 104240, Online 10.08.2020.
Casi, Elisa, Sara Nenadic, Mark Orlic and Christoph Spengel: A call to action: from evolution to revolution on the common reporting standard, British Tax Review, 2019, 2, 166-204.