Hjalte Fejerskov Boas defends his PhD thesis at the Department of Economics

Candidate:

Hjalte Fejerskov Boas, Department of Economics, University of Copenhagen

Title:

Tax Enforcement in a Globalized World

Supervisors:

• Niels Johannesen, Professor, Department of Economics, University of Copenhagen
• Claus Thustrup Kreiner, Professor, Department of Economics, University of Copenhagen

Assessment Committee:

• Peter Birch Sørensen, Professor, Department of Economics, University of Copenhagen
• Arun Advani, Associate Professor, Department of Economics, University of Warwick
• Michael Keen, Ushioda Fellow at Tokyo College, University of Tokyo

Summary:

Tax evasion presents a persistent challenge for governments in an interconnected and increasingly digitized economy. My thesis explores how policy interventions and international cooperation shape tax compliance, with a focus on offshore wealth and emerging digital assets. By analyzing large-scale administrative data, the papers assess the impact of third-party information on tax compliance of global income. The findings highlight both the potential and limitations of international cooperation in curbing evasion, offering new insights into the challenges of tax enforcement in a globalized world.

An electronic copy of the dissertation can be requested here: lema@econ.ku.dk