A Step Change in Tax Transparency? An Event Study on How the Automatic Exchange of Information Did Not Affect Swiss Banks
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More about this item
Keywords
automatic exchange of information; banking secrecy; tax evasion;JEL classification:
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
NEP fields
This paper has been announced in the following NEP Reports:- NEP-BAN-2019-09-16 (Banking)
- NEP-IUE-2019-09-16 (Informal & Underground Economics)
- NEP-LAW-2019-09-16 (Law & Economics)
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