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Published in 2018 at "Journal of Economic Dynamics and Control"
DOI: 10.1016/j.jedc.2017.12.006
Abstract: In a move to reduce bank secrecy and fight international tax evasion, about 100 tax jurisdictions have so far committed to implement a new standard on the Automatic Exchange of Information (AEoI). This paper examines…
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Keywords:
information;
unlocking gates;
exchange;
equilibrium effects ... See more keywords