Tax evasion in new disguise? Examining tax havens' international bank deposits
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DOI: 10.1016/j.jpubeco.2019.06.003
Abstract: Recent efforts to reduce international tax evasion focus on information exchange with tax havens. Using bilateral bank data for 1,397 country pairs in a balanced quarterly panel from 2003:I – 2017:IV, we first show that… read more here.
Keywords: bank; tax havens; tax evasion; tax ... See more keywords