Advanced Search
MyIDEAS: Login to save this article or follow this journal

On Recent Developments in Fighting Harmful Tax Practices

Contents:

Author Info

  • Nicodème, Gaëtan

Abstract

The recent uncovered cases of tax evasion in the European Union and the United States have revived the fight against harmful tax practices and spurred impressive progress in the adoption of international standards on information exchange. This paper reviews the theoretical and empirical literature on harmful tax practices and information exchange on the size and consequences of the existence of tax havens and harmful tax regimes. The paper also describes the multilateral approaches developed by the Organisation for Economic Co-operation and Development (OECD) and the European Union and examines recent developments in fighting harmful tax practices.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.ntanet.org/NTJ/62/4/ntj-v62n04p755-71-recent-developments-fighting-harmful.pdf
Download Restriction: no

File URL: http://www.ntanet.org/NTJ/62/4/ntj-v62n04p755-71-recent-developments-fighting-harmful.html
Download Restriction: no

Bibliographic Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 62 (2009)
Issue (Month): 4 (December)
Pages: 755-71

as in new window
Handle: RePEc:ntj:journl:v:62:y:2009:i:4:p:755-71

Contact details of provider:
Postal: 725 15th St. NW #600. Washington, D.C. 20005-2109
Phone: (202)737-3325
Fax: (202) 737-7308
Email:
Web page: http://www.ntanet.org/
More information through EDIRC

Related research

Keywords:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Zodrow, George R., 2010. "Capital Mobility And Capital Tax Competition," National Tax Journal, National Tax Association, vol. 63(4), pages 865-901, December.

Lists

This item is featured on the following reading lists or Wikipedia pages:
  1. European Public Finance (ECON-O-403)

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:62:y:2009:i:4:p:755-71. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Charmaine Wright).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.