The Big Bang: Tax Evasion After Automatic Exchange of Information Under FATCA and CRS-Reference-Cited by-同舟云学术

The Big Bang: Tax Evasion After Automatic Exchange of Information Under FATCA and CRS

Published:2019-07-10 Issue:6 Volume:25 Page:849-864
ISSN:1356-3467
Container-title:New Political Economy
language:en
Short-container-title:New Political Economy

Author:

Ahrens Leo¹^ORCID,Bothner Fabio¹

Affiliation:

1. Faculty of Social Sciences, Economics and Business Administration, University of Bamberg, Bamberg, Germany

Funder

Horizon 2020

Publisher

Informa UK Limited

Subject

Political Science and International Relations,Development,Geography, Planning and Development

Link

https://www.tandfonline.com/doi/pdf/10.1080/13563467.2019.1639651

Reference38 articles.

1. Ahrens, L., et al., 2018. New room to maneuver: national tax policy under the automatic exchange of information. COFFERS Working Paper.

2. Income tax evasion: a theoretical analysis

3. Who owns the wealth in tax havens? Macro evidence and implications for global inequality

4. Bank for International Settlements (BIS), 2019. Locational banking statistics. Available from: stats.bis.org/statx/toc/LBS.html [Accessed 9 August 2018].

5. How Much Should We Trust Differences-In-Differences Estimates?

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