The U.S. Tax Program for Swiss Banks: What Determined the Penalties?
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Other versions of this item:
- Yvan Lengwiler & Albana Saljihaj, 2018. "The U.S. Tax Program for Swiss banks: what determined the penalties?," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 154(1), pages 1-12, December.
References listed on IDEAS
- François-Xavier Delaloye & Michel Habib & Alexandre Ziegler, 2012. "Swiss banking secrecy: the stock market evidence," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 26(1), pages 143-176, March.
More about this item
Keywordstax evasion; bank secrecy;
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2018-08-20 (All new papers)
- NEP-IUE-2018-08-20 (Informal & Underground Economics)
- NEP-PUB-2018-08-20 (Public Finance)
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