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Project description

An effective system to deter tax avoidance

Although most “tax havens” are not strictly illegal, their very nature facilitates tax evasion, which seriously damages global economy. Keeping track of exactly how much money is transferred from one border to the next requires automatic exchange of information (AEOI) systems, whose effectiveness is not clearly understood. Funded by the Marie Skłodowska-Curie Actions programme, the TAXFAIR project will determine the traits that such a system should have in order to maximise tax revenue extraction. To that end, it will combine information from two data sets: one comprising administrative data on Norwegian residents, and one containing institutional information on locally implemented AEOI systems. The findings will inform the AEOI characteristics that will maximise tax revenue recovered from local systems.


Tax evasion represents a pervasive phenomenon and a substantial portion can be attributable to income held abroad. The general consensus at global level is that cross-border tax evasion can be fought effectively by further increasing information exchange between countries. Anecdotal evidence suggests that introducing a system for the automatic exchange of information (AEOI) is extremely costly. Yet, we lack a direct assessment of the related benefits. TAXFAIR aims to analyze the effectiveness of the AEOI system to mobilize tax revenues and to determine the characteristics of an AEOI system that maximizes tax revenue extraction. Specifically, 1. I will create a high-quality novel dataset based on administrative data on Norwegian residents and a dataset containing institutional information on locally implemented AEOI systems; 2. I will apply state-of-the-art regression models to the administrative dataset to quantify the tax revenue recovered from the introduction of a AEOI system; 3. By combining the institutional information dataset and the administrative dataset, I will empirically analyze the traits that maximize the tax revenues recovered from the local AEOI systems. Overall, TAXFAIR will provide a knowledge based framework for governments and policymakers which will allow them to increase the monetary resources highly needed for financing the recovery from the massive negative economic shock induced by the COVID19 pandemic.

While working on the action, I will develop new methodological skills (especially on machine learning), cross-sectorial skills (through the research stay at the IMF), stronger communication skills (by presenting at international conferences and via video clips), and further teaching and organizational skills (especially by organizing a case study competition joint with the industry). Overall, the MSCA fellowship will undoubtedly jump-start my career allowing me to emerge as an independent researcher with multiple attractive career pathways.


Net EU contribution
€ 226 751,04
Helleveien 30
N-5045 Bergen

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Norge Vestlandet Vestland
Activity type
Higher or Secondary Education Establishments
EU contribution
No data

Partners (1)