Dr Peer Skov

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Senior Lecturer

Email: peer.skov@aut.ac.nz

ORCID: ORCID logo https://orcid.org/0000-0003-4713-4412


  • PhD, University of Copenhagen


Peer Ebbesen Skov is lecturer in the School of Economics at AUT. Peer’s main research focus is on tax policy from an empirical perspective, and includes research into tax evasion and enforcement, tax avoidance, and the elasticity of tax bases but Peer has also published research in criminology and is currently working on projects including the effects of the minimum wage on youth unemployment and the link between experimental measures of altruism and real world charity donations. The majority of Peer’s research projects are based on full population administrative register data.

Research interests:

Public Finance, applied micro-econometrics, programme and policy evaluation.

Teaching summary:

Microeconomics (Econ601)
Statistics for business (Econ862)
Econometric Theory and Application (Econ803)
Economic Policy Evaluation (Econ812)

Professional activities:

      Facilitation, networking and collaboration

      • Session Chair, 2020 NZ Virtual PhD Workshop (2020)
      • Panel chair, Workshop on tax evasion, tax avoidance and inequality (2017)

          Outreach and engagement

          • Digest newsletter (2019)
          • Digest newsletter (2016)

Research outputs:


  • Bentsen, K. H., Hansen, L. L., Jensen, B., Larsen, C., & Skov, P. E. (2018). Aktiviteter uden for det formelle arbejdsmarked: Sort arbejde, gor det selv-arbejde og dele okonomi. Copenhagen, Denmark: Syddansk Universitetsforlag. Retrieved from https://www.rockwoolfonden.dk/artikler/sort-arbejde-er-steget-fra-2016-til-2017/

  • Skov, P. E., Andersen, L. H., Bentsen, K. H., Hvidtfeldt, C., Jensen, B., & Skaksen, J. R. (2017). Danskernes liv med skatter, sort arbejde og gor det selv-arbejde. Copenhagen, Denmark: Syddansk Universitetsforlag. Retrieved from https://www.rockwoolfonden.dk/

Journal articles

  • Kreiner, C. T., Reck, D., & Skov, P. E. (2020). Do lower minimum wages for young workers raise their employment? Evidence from a Danish discontinuity. Review of Economics and Statistics, 102(2), 339-354. doi:10.1162/rest_a_00825

  • Gillitzer, C., & Skov, P. E. (2018). The use of third-party information reporting for tax deductions: evidence and implications from charitable deductions in Denmark. Oxford Economic Papers, 70(3), 892-916. doi:10.1093/oep/gpx055

  • Kreiner, C. T., Leth-Petersen, S., & Skov, P. (2017). Pension saving responses to anticipated tax changes: Evidence from monthly pension contribution records. Economics Letters, 150. doi:10.1016/j.econlet.2016.11.011

  • Kreiner, C. T., Leth-Petersen, S., & Skov, P. E. (2016). Tax reforms and intertemporal shifting of wage income: Evidence from Danish monthly payroll records. American Economic Journal: Economic Policy, 8(3). doi:10.1257/pol.20140233

  • Kreiner, C. T., & Skov, P. E. (2016). Topskat, selvfinansieringsgrad og velfærd. Samfundsokonomen, 4, 12-17. Retrieved from https://www.djoef-forlag.dk/

  • Andersen, S. H., Andersen, L. H., & Skov, P. E. (2015). Effect of marriage and spousal criminality on recidivism. Journal of Marriage and Family, 77(2). doi:10.1111/jomf.12176

  • Kreiner, C. T., Leth-Petersen, S., & Skov, P. E. (2014). Year-end tax planning of top management: Evidence from high-frequency payroll data. American Economic Review, 104(5). doi:10.1257/aer.104.5.154

Conference contributions

  • Skov, P. E. (2015). Hvornår betaler du din restskat? Betydning af små incitamenter.. In EPRN Conference 2015. Copenhagen: Economic Policy Research Network: University of Copenhagen,. Retrieved from https://www.econ.ku.dk/


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