The Last Mile of Tax Transparency:

elisa casi_folkestad
Elisa Casi, Associate Professor at the Department of Business and Management Science at NHH, examines how tax transparency can move from better information to more effective tax collection. Photo: Sigrid Folkestad
Opinion Piece

16 October 2026 10:56

The Last Mile of Tax Transparency:

From Data Collection to Revenue Collection: Read Elisa Casi’ s op-ed on tax transparency.

Two decades ago, one of the biggest blind spots in tax enforcement was cross-border income and wealth. A wealthy individual could hold assets in an offshore account largely beyond the reach of tax administrations, while a multinational enterprise could shift profits across dozens of jurisdictions without providing any administration with a comprehensive view of its global operations. Over the past two decades, governments have sought to close this information gap through an unprecedented wave of transparency initiatives. 

Read Elisa Casi’s full op-ed in Tax Policy Network: 

The Last Mile of Tax Transparency.