Department of Accounting


E-mail: jso.acc@cbs.dk

Johanne holds a Bachelor's degree in Liberal Arts from University College Utrecht, a Master’s in Gender, Rights and Development from University of Glasgow and a research Master’s in Migration Ethnic Relations and Multiculturalism from Utrecht University. She earned her Ph.D. degree in Legal Sociology from VU University Amsterdam in 2016. From 2017-2023 she worked as an analyst in the Compliance Analysis Unit of the Danish Tax Agency.

Johanne joined the Accounting department in September 2023 as a postdoctoral researcher. Her research project, funded by the Danish Tax Agency, examines the tax and VAT compliance of small and medium-sized companies. Other research interests include undeclared work, gender norms and ethnic relations.  She primarily conducts interdisciplinary quantitative research.  


Primary research areas
  • Tax and VAT compliance
  • Undeclared work
  • Gender norms
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Selected publications
  • Søndergaard, J. (2023) Undeclared Danish Labor: Using the labor input method with linked individual-level tax data to estimate undeclared work in Denmark, Journal of Economic Behavior & Organization, 214:708-730, https://doi.org/10.1016/j.jebo.2023.08.017.
  • Søndergaard, J. (2018) “Danish Accountants Are Not Tax Auditors: Using Random Audit Data To Test the Effect of Certified Accountancy on the Tax Compliance of Small and Medium Enterprises in Denmark Between 2008 and 2014” IRS Research Bulletin: 8-21, https://www.irs.gov/pub/irs-soi/18resconsondergaard.pdf
  • Søndergaard, J. (2016) Opinionated Family Migration Policies? Public opinion and resistance to EU harmonization of family reunification policies in Europe (doctoral dissertation). Amsterdam: Uitgeverij BoxPress. Available via: https://www.globalacademicpress.com/ebooks/johanne_sondergaard/mobile/index.html
  • Klaassen, M. & Søndergaard, J. (2012) The Netherlands as the black sheep of the family?: How the Dutch response to the Commission’s Green Paper on Family Reunification compares to the reactions of other member states. Asiel & Migrantenrecht, 3(8): 4-18. Available via: https://hdl.handle.net/1887/38053


Publications sorted by:
Johanne Søndergaard / Undeclared Danish Labor : Using the Labor Input Method with Linked Individual-level Tax Data to Estimate Undeclared Work in Denmark.
In: Journal of Economic Behavior & Organization, Vol. 214, 10.2023, p. 708-730
Journal article > peer review