Cross-border tax evasion under a unilateral FATCA regime-Reference-Cited by-同舟云学术

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Cross-border tax evasion under a unilateral FATCA regime

Published:2016-09 Issue: Volume:141 Page:29-37
ISSN:0047-2727
Container-title:Journal of Public Economics
language:en
Short-container-title:Journal of Public Economics

Author:

Dharmapala Dhammika

Funder

Lee and Brena Freeman Faculty Research Fund

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance

Reference26 articles.

1. Tax compliance;Andreoni;J. Econ. Lit.,1998

2. Information sharing and tax competition among governments;Bacchetta;J. Int. Econ.,1995

3. Exporting FATCA;Blank,2014

4. The dubious legal pedigree of IGAs (and why it matters);Christians;Tax Notes Int.,2013

5. What you Give and What you Get: Reciprocity under a Model 1 Intergovernmental Agreement on FATCA;Christians,2013

Cited by 27 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Breaking the Boundaries in the Digital Age: Open Banking and Tax Evasion;International Journal of Financial Studies;2024-08-23

2. The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households;Tax Policy and the Economy;2024-06-01

3. Third‐party reporting and cross‐border tax planning;Contemporary Accounting Research;2024-03-28

4. Has FATCA succeeded in reducing tax evasion through foreign accounts?;Oxford Review of Economic Policy;2023-08-18

5. Counteracting offshore tax evasion: Evidence from the foreign account tax compliance act;International Review of Law and Economics;2023-03

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