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Tax Evasion and the Impact of International Regulation: A Summary of Empirical Results

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  • Jakob Miethe
  • Helge Niesytka

Abstract

While combating tax evasion ranks highly on the international policy agenda and journalists are covering leak after leak, the economics profession at large has somewhat neglected the subject until recently. In the last years, however, a combination of better international financial data and ingenious identification strategies in several pioneering studies has made the subject popular in empirical economics. These contributions are summarized below.

Suggested Citation

  • Jakob Miethe & Helge Niesytka, 2016. "Tax Evasion and the Impact of International Regulation: A Summary of Empirical Results," DIW Roundup: Politik im Fokus 104, DIW Berlin, German Institute for Economic Research.
    • Handle: RePEc:diw:diwrup:104en
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    References listed on IDEAS

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