Claus Thustrup Kreiner and his impact on tax reforms – University of Copenhagen

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Claus Thustrup Kreiner and his impact on tax reforms

Danish taxes are among the highest in the world. Optimal structures are thus key to maintain both public and political contentment and to secure a continued best practice in tax reporting and auditing. Claus Thustrup Kreiner explains his research impact on society:

"The most important foot prints on society are the implementation of the research results in the tax reform “Forårspakke 2.0 from 2010”. The research project was carried out in collaboration with the Danish tax agency, SKAT. It was a huge experiment including 40.000 tax payers studying effects of tax enforcement on tax compliance behavior. We concluded that 3rd party reporting on regular citizen's taxable income and expenses led to a significant decline in underreporting and tax evasion.

As a consequence of the results, the tax reform expanded 3rd party reporting requirements of employers, banks and financial institutions in a number of ways, including full reporting of capital gains/losses and dividends on all listed stocks. Nearly all income is now known by the tax authorities, making it very difficult to evade taxes”.