Elisa Casi is an Assistant Professor at the Norwegian School of Economics (NHH) and Marie Skłodowska Curie Fellow (2023-2025) for the project TAXFAIR. She received her PhD from the University of Mannheim in 2020 and she has been visiting scholar at the Questrom School of Business (Boston University) in 2019.
Her research focuses on the determinants and consequences of corporate disclosure and how tax policies affect individual and corporate tax compliance.
Taxes are increasingly viewed as a crucial measure of a business's contribution to society. Companies are pressured to show that they pay the “fair share” of taxes and to display responsible tax practices.
Since Spring 2021, the tax researchers at NHH Norwegian School of Economics and Boston University Questrom School of Business meet once a month digitally and discuss a tax-related research project.
Once a year, the representative of the tax authorities from Denmark, Finland, Iceland, Norway and Sweden meet to discuss the latest on the taxation of dividend income. This year, they met in Stavanger on May 23, 2023 and for the first time they invited researchers for one day workshop around the topic of dividend tax arbitrage.
Three female NHH researchers kicked off the workshop series Closing the Circle at NHH this week.
Last week the EU Court Justice made a striking decision. The court says that a 2018 directive intended to mandate the collection and exchange of information about cross-border tax arrangements, violates the lawyer-client confidentiality.
Currently, tax transparency ranks high on governments’ agenda as being one of the key policy tools to reduce tax avoidance and evasion. This week NHH and SNF arranged a conference on tax transparency.
European Commission’s Marie Skłodowska-Curie Action has funded the research project TAXFAIR that aims to provide a knowledge-based framework for governments and policymakers around the world to implement an effective system for the automatic exchange of information.
Research project by Casi, Mardan & Muddasani funded by the United Nations University World Institute for Development Economics Research.
The overall focus of the master course FIE441 Taxes and Business Strategy is to provide students with a basic understanding of the international tax environment and how it affects corporate behavior.
By Elisa Casi, Xiao Chen, Mark D. Orlic and Christoph Spengel appeared in the World Tax Journal.
Cross-border tax evasion after the common reporting standard: Game over? by Elisa Casi, Christoph Spengel and Barbara Stage has been published in the Journal of Public Economics.
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.
