Escaping the exchange of information: Tax evasion via citizenship-by-investment

Author:

Langenmayr Dominika,Zyska Lennard

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance

Reference51 articles.

1. The big bang: Tax evasion after automatic exchange of information under FATCA and CRS;Ahrens;New Polit. Econ.,2020

2. A victim of regulatory arbitrage? Automatic exchange of information and the use of golden visas and corporate shells;Ahrens;Regul. Govern.,2022

3. Income tax evasion: A theoretical analysis;Allingham;J. Public Econ.,1972

4. Measuring, explaining, and controlling tax evasion: Lessons from theory, experiments, and field studies;Alm;Int. Tax Public Finance,2012

5. Alstadsæter, Annette, Økland, Andreas, 2022. ”Increasing cross-border ownership of real estate: Evidence from Norway.” EU Tax Observatory Working Paper No. 8.

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