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  • E-postKristine.Saevold@uib.no
  • Telefon+47 468 25 055
  • Besøksadresse
    Øysteinsgate 3
    5007 Bergen
    Rom 
    502
  • Postadresse
    Postboks 7802
    5020 Bergen

My research interest is on the role of tax havens within an international political economy dimension. My interest for the topic departs from a concern for a contemporary challenge where common interest are facing severe pressures from individual interests in a time facing extreme global challenges. The importance of tax havens to these issues, which taken together simulate a “parallel” economic and political universe - beneficial to a wealthy global elite, has become increasingly evident over the last decade. My main focus is in the understanding of the phenomenon more broadly - a so far understudied phenomenon despite its centrality to the global political economy.

Tax havens and related unregulated business environments are still poorly integrated in the sub-themes which underpin master narratives of capitalism, sovereignty and democracy. Hence, my research interest evolves around the central mechanisms, drivers, processes and consequences of the tax haven/ offshore phenomenon

My work aligns with a critical hermeneutic tradition within history building on public records, and perspectives from an International Political Economy (IPE) tradition within the social sciences, while also drawing upon central historiographies from development studies, business-, tax-, finance-, and imperial history.

Since March 2015, I have been employed at the University of Bergen as a PhD student (until December 2019). My current project builds on British public records, and examines the central elements of a British administrative experience with tax havens and offshore banking centres in British colonies in the 1960s and 1970s. The aim is to contribute with historical knowledge of a particular central case to understand the origin of tax havens in an important formative stage of the phenomenon. I was positioned in London as an honourable research fellow at The City, University of London (with Ronen Palan) from August 2016 to June 2017.  

In May 2012, I finalized a Master degree in History at the University of Bergen, while I was an affiliated student to the Chr. Michelsen Institute (CMI) research-cluster ‘Tax and Public Finance Management’. The thesis analysed the Norwegian approach to tax havens from following the Norwegian Ministry of Finance through an OECD-experience from the 1970s to 2012. In 2013, the thesis was awarded a price from the Norwegian Historical Association (HIFO).

 

- Chronicle, with Guttorm Schjelderup (NHH), Dagens Næringsliv, "Skatteplanlegging i sentralbankens blindsoner", 20.08.2021

- Interview, Dagens Næringsliv, "Vurderer å kutte formueskatten i Tvedestrand:-vil bli Norges svar på Cayman Islands", 20th November 2020

- Chronicle, Dagens Næringsliv, "Skattesmellen", 26 August 2020 https://www.dn.no/innlegg/oljefondet/nbim/nicolai-tangen/skattesmellen/2-1-863351

- Chronicle, Dagbladet (web), "Er Øystein Olsen på kollisjonskurs med Stortinget?", 11 June 2020. https://www.dagbladet.no/kultur/pa-kollisjonskurs-med-stortinget/72553194

- Chronicle, Verdens Gang (VG), "Forvirring om skatteparadiser", 15 May 2020, https://www.vg.no/nyheter/meninger/i/3JnG5v/forvirring-om-skatteparadiser

- Interview, Tax Justice Norway, the Tax Cast, published July 2018.

- Videointerview, Alexander Egge, Le Monde Diplomatique Norge, Bergen, 12 October 2017

- Chronicle, Dagens Næringsliv, "Nå trengs kraftig korreksjon", 28 June 2017

- Chronicle, Bergens Tidende, "Grenfell Tower – et grelt symbol på ulikhet", 28 June 2017

-  BT Debate, Bergens Tidende, "Advokatene må gå i seg selv", 13 May 2016

- Debate article, Dag og Tid, ‘Mye skrik om lite gull?’, 15 April 2016

- TV 2 Nyhetskanalen, interview the 22 H live news, 7 April 2016

- Chronicle, Bergens Tidende, "Skurkestreker er vanlig business", 7 April 2016

- Interview, Bergens Tidende, "Tar skatteflyktningene i forsvar", 10 November 2015.

- Interview, Tax Justice Norway, the first Norwegian Tax Cast, published September 2014.

- Op-ed article BT innsikt, Bergens Tidende, "Fra Reksten til Gates", 13 July 2014.

- Interview by NTB, "Kritiserer norsk fredspris til Richard Branson", Ukeavisen Ledelse/ abc nyheter/ Aftenposten, 14 May 2014.

- Bistandsaktuelt, article, "Skatt – filantropenes dilemma", 14th of April, 2014.

- Interview, Tax Justice Network Norway, 9th of July 2013, "Pris til masteroppgave om skatteparadiser", http://taxjustice.no/ressurser/pris-til-masteroppgave-om-skatteparadiser

- Interview in Aftenposten, 30th of January 2013. "Fattige land tappes for milliarder", pp. 12-13.

- Interview in Universitas 14th of November 2012."Vil at studentene skal bli korrupsjonsjegere", pp. 12-13.

- Finansavisen, article, 18th of October 2012. "Ja, det er noe skummelt med skatteparadiser", p. 37.

- Interview, Kapital, article 4th of October 2012, nr. 17, "Rike nordmenns skatteparadis"

Undervisning ved UiB, AHKR:

  • HIS 115 Våren 2016 Fremvekst av skatteparadiser fra 1870- årene til idag
  • Praktisk metodeseminar HIS 250/250L og HIM 250
  • HIS 115 Våren 2017 Fremvekst av skatteparadiser fra 1870- årene til idag
  • EUR 103 Våren 2017 Economic Development in Europe, 1945 to 2017
Vitenskapelig artikkel
  • Vis forfatter(e) (2021). I sentralbankens blindsoner. Internasjonal Politikk. 240-256.
Faglig foredrag
  • Vis forfatter(e) (2017). Panama Papers – Why the Fuss? A Window into the Tax haven Phenomenon.
Vitenskapelig foredrag
  • Vis forfatter(e) (2017). The Formation of a British Tax Haven Policy, 1961 – 1971: Transit Capitalism in an Era of Decolonization.
  • Vis forfatter(e) (2017). A British Dual Position to Tax havens: A history lesson from 1961 to 1971.
  • Vis forfatter(e) (2017). A British Dual Position to Tax Havens: A History Lesson from 1961 to 1971 .
Leserinnlegg
  • Vis forfatter(e) (2021). Skatteplanlegging i sentralbankens blindsoner. Dagens næringsliv.
Dokumentar
  • Vis forfatter(e) (2017). `Nå trengs kraftig korreksjon` .
  • Vis forfatter(e) (2017). Grenfell Tower – et grelt symbol på ulikhet .
Populærvitenskapelig kapittel/artikkel
  • Vis forfatter(e) (2013). Noreg i Sør-Afrika: Ei brokete historie. 100-102.

Se fullstendig oversikt over publikasjoner i CRIStin.

 

 

  • Collection of articles in the booklet ’SKJULT’, selected publications from different researchers and practitioners within the themes tax havens/ Capitalflight and secrecy, November 2012: “OECDs skatteparadis-prosjekt (1996-2004) - En arena for økonomisk konkurranse og politisk maktkamp”

 

  • Sævold, Kristine (2012). "En skattepolitisk konfrontasjon med skatteparadiser – Det norske Finansdepartementets narrativ om nasjonalpolitisk avmakt i møte med et globalt fenomen, 1970-2012" (master thesis, history)

 

 

"A British Dual Position to Tax havens, 1961-1978: Capital in Transit" (phd-working title)

International Cultures of Corporate Taxation Research Network (InTaX), based at the Erasmus University, Rotterdam, from 2018

AHKR, Forskningsgruppe for transnasjonal historie og kulturmøter, 1850 til idag.

Honorable Research Fellow at The City, University of London, United Kingdom, August 2016 – June 2017

Affiliation to the UiB Global (University of Bergen), Bergen. Member of the research-cluster: "The Political Economy of Globalization" from August 2012 to March 2015. Coordinator of the cluster from September 2012. Office at UIB Global from April 2013 until March 2015.

Affiliation to the Chr. Michelsen Institute (CMI), Bergen. Participation in the Research Cluster, Tax and Public Finance Management, May 2012 to March 2015. Master-student at the CMI January 2011- May 2012.

  • The European Business History Association 23rd Annual Congress in Rotterdam, 29th to 31th August 2019, The business history of creativity, session: corporate taxation and planning, presentation with Simon Mollan (University of York): "The development of offshore commercial and financial services in island tax havens"

 

  • Workshop, Passage to Panama II, arr. by Ben Wubs and Neil Forbes at the Erasmus University, presentation of co-authored paper with Simon Mollan (University of York):’Offshore and off the beach: Gentlemanly Capitalists, the City of London, and the development of island tax havens’, Rotterdam, 25 January 2019.

 

  • Futures of Finance and Society 2018: Developing new Synergies between Political, Sociological, Historical, and Philosophical Perspectives’, Finance and Society Network (FSN), Organisers: Nathan Coombs and Tod Van Gunten, University of Edinburgh. Presentation of co-authored paper with Simon Mollan (University of York): ‘Financial institutions, offshore banking and the development of corporate havens: the case of the British West Indies’, 6-7 December 2018, Edinburgh (Scotland)

 

  • The XVIII World Economic History Congress 2018: Waves of Globalization. ‘Passage to Panama: Nation States, Taxation and Multinational Enterprise in the Twentieth Century’, organized by Neil Forbes (Coventry University, UK), Takafumi Kurosawa (Kyoto University, Japan), and Ben Wubs (Erasmus University, Netherlands). ‘Capital Entrepôts at the Margins of States: A British Dual Position to Tax havens, 1961-1979’, 29 July to 3 August 2018, Boston (USA)

 

  • The 59th Annual International Studies Association (ISA) 2018: Power of Rules and Rule of Power, Panel TB32, chaired by Lorraine Eden: Innovation and Transformation in the Study of OFCs: ‘A British Dual Position to Tax Havens: A History Lesson From 1961 to 1977’, 4-7 April 2018, San Francisco (USA)

 

  • Workshop on Tax Evasion, Tax Avoidance and Inequality 2017. Co-arranged by the Center for Economic Behaviour and Inequality, the University of California, Berkeley (Gabriel Zucman), Norwegian University of Life Sciences (Annette Alstadsæter), University of Copenhagen (Niels Johannesen): ‘A British Dual Position to Tax Havens: A History Lesson from 1961 to 1971’. October 27-28 2017, Copenhagen (Denmark)  

 

  • The European Business History Association 21st Annual Congress in Vienna 2017: Transformation in Business and Society: An Historical Approach. Presentation: ‘The Formation of a British Tax Haven Policy, 1961 – 1971: Transit Capitalism in an Era of Decolonization’ for the session: ‘Competing for the tax payer’, chaired by Margit Müller (Institute Für Empirische Wirtschaftsforschung, Universität Zürich), 25 August 2017, Vienna (Austria)

 

  • The European Association of Development Research and Training Institutes (EADI) Nordic Conference 2017: ‘Globalization at the Crossroads: Rethinking Inequalities and Boundaries’. Presentation: “A British Dual Position to Tax havens: A history lesson from 1961 to 1971”, before the academic panel: The Political Economy of Resource Taxation and Tax Reform in Africa, steered by Morten Bøås (NUPI), Odd-Helge Fjeldstad (CMI and University of Pretoria), Christian von Haldenwang (German Development Institute) and Oliver Morrissey (University of Nottingham).  Co-arrangement by EADI, Norsk forening for utviklingsforskning (NfU), the University of Bergen, the Christian Michelsen Institute (CMI) and the Suisse Agency for Development and Cooperation (SDC) and the Research Council of Norway, Bergen (Norway), 22 August 2017

Faglige foredrag:

FACTI-Webinar, Norge – en pådriver for global skattereform? Norway – a driving force of global tax reform?, TaxCapDev network & Norwegian Church Aid, 7 May 2021

Webinar, Samfunn, Organisasjon, og ledelse (SOL)-gruppens globaliseringsseminar, Høyskolen i Molde (HIM) v/ Dag Erik Berg, 14 April 2021. Main speaker: Thomas Hylland Eriksen, «Mot en nedkjøling av en overopphetet verden? Antropocen, pandemien og globaliseringen”

Webinar, Swedish Tax authorities, internal seminar series, "Tax havens – how did we end up in this mess?", 23rd November 2020

TaxCast, "Cayman Islands – XL sommerspesial", Tax justice Network Norge, 2. juli 2020.

Webinar: Bistandspenger i skatteparadis, arr.: Bergen Global, med Peter Henriksen Ringstad (Tax Justice Network), og Jørgen Juel Andersen (BI), 25. mai 2020.

Seminar om skatteparadiser og skjulte former i utlandet, "Skatteparadiser og smutthullskapitalisme – et fristed for oligarker og andre vanlige dødelige", Skattekvartalet Oslo, 16.-17. oktober 2019,

Presentation of the phd-project to the Cambridge Tax Discussion Group, arranged by May Hen, Cambridge 24 October 2017

The Nordic Tax Authorities, the NAIS group`s tax haven seminar, invited speaker, "Panama Papers – Why the Fuss? A Window into the Tax Haven Phenomenon", Tusby (Finland), 3 May 2017

Forum for politisk teori, University of Bergen, invited speaker, "Skatteparadiser i lys av Panama Papers – hva betyr lekkasjen?", 4 May 2016

Presentation for the Institute for Archaelogy, History, Cultural Studies and Religion, "Tax Havens – A lifeline to support the British Empire?", 22 April 2016

Internal seminar, the UiB Global Film Series, invited speaker, introducing "The Price We Pay", 13 April 2016

Fagkritisk dag with Fagutvalget (AHKR): "Hvorfor forske på skatteparadiser?", 3 March 2016

Tertnes videregående skole, "Skatteparadiser – et skjulested for global kapital", 18 November 2015

Bergen Resource Centre, arr. UiB Global, The Political Economy of Globalization series, invited speaker, 3 September 2014. "Tax Havens; why the Fuss?"

Seminar for the Nordic tax administrations, Skattedirektoratet, Skatteparadisnettverket and PIP (Prosjekt Internasjonale Pengetransaksjoner), invited speaker, "Skatteparadiser – er det noe skummelt med dem? – 13 globale problemstillinger", Sandefjord, 29. – 31. oktober 2013.

SKJULT-seminar, Chr. Michelsen Institute (CMI), "A Multilateral Crackdown on Tax Havens – a flawed Experience", invited speaker, Bergen, January 25th 2013.

The Capital Flight Conference, "Norwegian policies concerning tax havens with regard to tax matters, 1970 to 2012", invited speaker, 15th and 16th of November 2012, Oslo

Internal presentation for CMI researchers, "A Narrative of Political Powerlessness", Bergen, 18th of September 2012

The Norwegian Administrative and Business School (NHH), moderating a seminar on tax havens, arranged by Global Economic Perspectives (GEP), 25th of February 2014

 

 

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