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Claus Kreiner
Claus Kreiner is Associate Professor of Economics and Director of Economic Policy Research Unit (EPRU) at the University of Copenhagen. He is an Associate editor of the Journal of Public Economics, an editor or Nationaløkonomisk Tidsskrift, a Deputy Member of the Danish Competition Council and a Member of the Danish Tax Commission. He received his PhD in economics from the University of Copenhagen in 1998and has been a Visiting Scholar at the University of California, Berkeley. His primary research areas are tax theory and tax policy, and public economics.
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Understanding fiscal capacity in developing economies: Firms as third-party tax enforcers
The difference in tax revenues (as a percentage of GDP) between developed and developing countries has always been consistently large. An IMF report estimates it to be 10-15 percentage points.
