Elisa Casi

Norwegian School of Economics (NHH) - Department of Business and Management Science

Bergen, 5045

Norway

SCHOLARLY PAPERS

10

DOWNLOADS
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Top 34,767

in Total Papers Downloads

2,631

SSRN CITATIONS
Rank 39,149

SSRN RANKINGS

Top 39,149

in Total Papers Citations

22

CROSSREF CITATIONS

1

Scholarly Papers (10)

1.

Cross-Border Tax Evasion after the Common Reporting Standard: Game Over?

ZEW - Centre for European Economic Research Discussion Paper No. 18-036
Number of pages: 79 Posted: 14 Sep 2018 Last Revised: 17 Mar 2020
Norwegian School of Economics (NHH) - Department of Business and Management Science, University of Mannheim - Accounting and Taxation and WHU - Otto Beisheim School of Management
Downloads 646 (74,240)
Citation 21

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Tax Evasion, Automatic Exchange of Information, Offshore Locations, Cross-Border Deposits

The Big Short (Interest): Closing the Loopholes in the Dividend-Withholding Tax

TRR 266 Accounting for Transparency Working Paper Series No. 76
Number of pages: 57 Posted: 22 Feb 2022 Last Revised: 16 Aug 2023
Norwegian School of Economics (NHH) - Department of Business and Management Science, Norwegian School of Economics (NHH) - Department of Business and Management Science, affiliation not provided to SSRN and Norwegian School of Economics (NHH)
Downloads 383 (138,662)

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Dividend Tax Arbitrage, Tax Enforcement, Security Lending, Welfare Effects

The Big Short (Interest): Closing the Loopholes in the Dividend-Withholding Tax

CESifo Working Paper No. 9594
Number of pages: 57 Posted: 25 Feb 2022
Norwegian School of Economics (NHH) - Department of Business and Management Science, Norwegian School of Economics (NHH) - Department of Business and Management Science, Norwegian School of Economics (NHH) - Department of Business and Management Science and Norwegian School of Economics (NHH)
Downloads 68 (601,457)

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dividend tax arbitrage, tax enforcement, financial innovation, welfare analysis

Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-cum and Cum-ex Transactions

NHH Dept. of Business and Management Science Discussion Paper No. 2022/7
Number of pages: 56 Posted: 23 Feb 2022
Norwegian School of Economics (NHH) - Department of Business and Management Science, Norwegian School of Economics (NHH) - Department of Business and Management Science, Norwegian School of Economics (NHH) - Department of Business and Management Science and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 57 (659,692)

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Dividend Tax Arbitrage, Tax Enforcement, Financial Innovation, Welfare Analysis

Does the Story Matter? Putting Financial Statement Numbers into Context using XBRL Data

TRR 266 Accounting for Transparency Working Paper Series No. 81
Number of pages: 55 Posted: 31 Mar 2022 Last Revised: 19 Apr 2023
North Carolina State University, Norwegian School of Economics (NHH) - Department of Business and Management Science, Bocconi University - Department of Accounting and Boston University Questrom School of Business
Downloads 232 (234,168)
Citation 2

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XBRL, Disclosure, Tax, Financial Analyst, ETR Forecast

Does the Story Matter? Putting Financial Statement Numbers into Context using XBRL Data

Number of pages: 53 Posted: 29 Apr 2022 Last Revised: 12 Oct 2022
Carly Burd, Elisa Casi and Petro Lisowsky
North Carolina State University, Norwegian School of Economics (NHH) - Department of Business and Management Science and Boston University Questrom School of Business
Downloads 130 (388,879)

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XBRL, Disclosure, Tax, Financial Analyst, ETR Forecast

4.
Downloads 303 (181,012)
Citation 1

Tax Strategy Disclosure: A Greenwashing Mandate?

CESifo Working Paper No. 9030
Number of pages: 52 Posted: 23 Apr 2021
Utah State University, Norwegian School of Economics (NHH) - Department of Business and Management Science, University of Pennsylvania - Accounting Department and WHU - Otto Beisheim School of Management
Downloads 196 (276,863)
Citation 1

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disclosure regulation, nonfinancial disclosure, corporate social responsibility, tax transparency, corporate tax avoidance

Tax Strategy Disclosure: A Greenwashing Mandate

ZEW - Centre for European Economic Research Discussion Paper No. 21-047
Number of pages: 46 Posted: 25 Jun 2021 Last Revised: 21 Jul 2023
Utah State University, Norwegian School of Economics (NHH) - Department of Business and Management Science, University of Pennsylvania - Accounting Department and WHU - Otto Beisheim School of Management
Downloads 107 (450,907)
Citation 1

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Disclosure Regulation, Nonfinancial Disclosure, Corporate Social Responsibility, Tax Transparency, Corporate Avoidance

5.

Tax Strategy Disclosure: A Greenwashing Mandate?

TRR 266 Accounting for Transparency Working Paper Series No. 40
Number of pages: 52 Posted: 29 Sep 2020 Last Revised: 17 Apr 2023
Utah State University, Norwegian School of Economics (NHH) - Department of Business and Management Science, University of Pennsylvania - Accounting Department and WHU - Otto Beisheim School of Management
Downloads 193 (278,844)
Citation 1

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Disclosure Regulation, Nonfinancial Disclosure, Corporate Social Responsibility, Tax Transparency, Corporate Tax Avoidance

The Value of a Loss: The Impact of Restricting Tax Loss Transfers

TRR 266 Accounting for Transparency Working Paper Series No. 128
Number of pages: 58 Posted: 08 Aug 2023 Last Revised: 26 Dec 2023
DIW Berlin, Norwegian School of Economics (NHH) - Department of Business and Management Science, WHU - Otto Beisheim School of Management and University of Mannheim
Downloads 138 (375,281)

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Mergers and acquisitions, anti-loss trafficking rules, taxes, market entry, market exit, productivity, innovation

The Value of a Loss: The Impact of Restricting Tax Loss Transfers

ZEW - Centre for European Economic Research Discussion Paper No. 23-037
Number of pages: 58 Posted: 19 Oct 2023 Last Revised: 16 Feb 2024
DIW Berlin, Norwegian School of Economics (NHH) - Department of Business and Management Science, WHU - Otto Beisheim School of Management and University of Mannheim
Downloads 48 (714,762)

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Mergers and acquisitions, anti-loss trafficking rules, taxes, market entry, market exit, industry performance, innovation

7.

So close and yet so far: The ability of mandatory disclosure rules to crack down on offshore tax evasion

TRR 266 Accounting for Transparency Working Paper Series No. 104
Number of pages: 45 Posted: 11 Oct 2022
Norwegian School of Economics (NHH) - Department of Business and Management Science, Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation and WU Vienna University of Economics and Business
Downloads 183 (292,430)

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tax evasion, intermediary disclosure, administrative cooperation, cross-border transactions, bank deposits

8.

Citizenship/Residence by Investment and Digital Nomad Visas: The Golden Era of Individual Tax Evasion and Avoidance?

NHH Dept. of Business and Management Science Discussion Paper No. 2023/12
Number of pages: 28 Posted: 31 Aug 2023
Norwegian School of Economics (NHH) - Department of Business and Management Science, Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation and WHU - Otto Beisheim School of Management
Downloads 161 (326,728)

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Digital Nomadism, Citizenship- and Residence by-investment Programs, Digital Nomad Visa, Tax Residency, Tax Havens, Offshore Tax Avoidance and Evasion

9.

Lost in Information: National Implementation of Global Tax Agreements

NHH Dept. of Business and Management Science Discussion Paper No. 2023/22
Number of pages: 49 Posted: 13 Nov 2023
School of Economics and Business, NMBU, Norwegian School of Economics (NHH) - Department of Business and Management Science, Ludwig Maximilian University of Munich (LMU) - Center for Economic Studies (CES) and WHU - Otto Beisheim School of Management
Downloads 89 (507,152)

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Global Tax Agreements, Tax Evasion, Financial Flows, Tax Enforcement

10.

One Directive, Several Transpositions : A Cross-Country Evaluation of the National Implementation of DAC6

In: World tax journal. - Amsterdam. - Vol. 13 (2021), no. 1 ; 16 p.
Posted: 28 Nov 2022
Norwegian School of Economics (NHH) - Department of Business and Management Science, affiliation not provided to SSRN, affiliation not provided to SSRN and University of Mannheim - Accounting and Taxation

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DAC6, aggressive tax planning, intermediary, reporting requirements, enforcement