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The thesis reconceptualizes tax avoidance and tax competition in the framework of ‘tax minimization’ and addresses how tax minimization is enabled and facilitated. Across five articles, the role of governments and professional tax advisors is examined and mapped. The thesis finds that tax minimization is enabled by governments engaging in policies aimed toward foreign investment, and facilitated by tax professionals who construct the necessary legal structures. Policy reforms are evaluated based on this insight.
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Primary Supervisor:
Professor with special responsibilities Duncan Wigan
Department of Organization
Copenhagen Business School
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Secondary Supervisor:
Professor Leonard Seabrooke
Department of Organization
Copenhagen Business School
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Assessment Committee:
Associate Professor Stine Haakonsson (Chair)
Department of Organization
Copenhagen Business School
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Associate Professor Jens Ladefoged Mortensen
Department of Political Science
University of Copenhagen
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Professor Crawford Spence
Accounting and Financial Management
King's College London
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Thesis:
The thesis will be available from
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Reception:
The casino 168 PhD School will host a reception, which will take place immediately after the defence in IOA Kitchen area (4th Floor, Kilen).

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