Skatteforsk - Centre for Tax Research is conducting a pilot project on economic crime in collaboration with Roald Amundsen high school. The aim is to spark student's interest in research on complex policy issues.
The pilot project between NMBU and Roald Amundsen high school addresses a complex political issue: tax evasion and illicit financial flows. This is a topic where NMBU is at the forefront through the research conducted at Skatteforsk – Centre for Tax Research. Among other things, researchers investigate how offshore property is used as a mechanism for tax evasion. The challenge addressed by the pilot project is how to make this complex policy and research topic appealing to a young, non-specialist audience.
- As a counterweight to fake news and the attacks we see in many countries on democratic processes, it is crucial that young people are trained in critical thinking based on research-based knowledge, says Annette Alstadsæter, leader of Skatteforsk.
A Programme to Inspire Engagement in Research
To connect young people’s everyday experiences with the complex problem of tax evasion, the pupils at Roald Amundsen were introduced to a case about "money mules": an illegal practice where criminal organisations recruit young people to launder money using payment apps such as the Vipps. The case illustrates how the line between legal and illegal practices can be blurry, and how both individual and collective decisions can have major societal consequences.
Then the students were presented with the case of the real estate market in Dubai. Recent journalistic and academic research has shown that Dubai has become an attractive destination for money acquired through criminal activity, due to the secrecy that accompanies property purchases in the United Arab Emirates.
Both cases, money mules and the Dubai real estate market, deal with money laundering mechanisms.
After delving into these two examples, the pupils were given the task of quantifying the economic impact of offshore real estate using The Atlas of the Offshore World. The Atlas is a repository offering research-based, reliable, up-to-date and user-friendly data on tax evasion, illicit financial flows and effective tax rates across the globe. The project is a collaboration between Skatteforsk and the EU Tax Observatory at the Paris School of Economics, and is funded by Norway through a Norad grant.
Visit to NMBU: 11 February 2025
To motivate pupils involved in the research assignment, Skatteforsk organised a visit to NMBU on 11 February 2025.
The visit was a great opportunity for the pupils to learn what makes education at NMBU unique and how the university’s research contributes to positive change in the world through innovations in areas ranging from sustainable agriculture to economic crime.
First, the pupils heard from renowned investigative journalist Eiliv Flydal from VG, who, in collaboration with media houses worldwide, has investigated the Dubai property market through the projects “Dubai Uncovered” and “Dubai Unlocked”. Flydal's presentation highlighted some of the darker aspects of the city and the UAE, which contrast starkly with the glossy image often portrayed to young people in advertising and on social media. This also extends to the property market, which has become a haven for criminals, sanctions evasion, and tax avoidance.
Then postdoctoral researcher at Skatteforsk Andreas Økland offered an insight into the same societal problem from a research perspective. Researchers have found, among other things, that a significant portion of Dubai’s property market is owned from abroad, and that the city has seen an influx of Russian nationals since the outbreak of the war in Ukraine.
The pupils asked insightful questions to both Eiliv and Andreas, and enjoyed warm pizza and buns in “Hjerterommet”.
After the visit to NMBU, the pupils had one week to create videos and quizzes to present in the classroom. This gave them the opportunity to reflect on the societal consequences of economic crime, with prizes awarded for the best contributions.
A Scalable Model
Going forward, Skatteforsk will produce a series of films featuring interviews with some of the world’s leading researchers in the field and relevant public figures in a project funded by the Finansmarkedsfondet. The films will explain and make accessible three tax-related topics: foreign-owned property, offshore wealth, and profit shifting. The pupils of Roald Amundsen Upper Secondary are contributing to this process.
Now the door is open for other Norwegian high schools to collaborate with Skatteforsk or other NMBU-based research projects on similar interdisciplinary projects.
- I believe that it is extremely important that today’s pupils gain knowledge that enables them to ask critical questions about the information they receive on digital platforms, and to form their own, informed opinions. We hope that the groundbreaking research being conducted at NMBU contributes positively to this, concludes Annette Alstadsæter at Skatteforsk.