Automatic for the (tax) people: information sharing and cross-border investment in tax havens
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More about this item
Keywords
cross-border banking; tax havens; international tax treaties; tax evasion;All these keywords.
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
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
- 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-2021-12-13 (Banking)
- NEP-INT-2021-12-13 (International Trade)
- NEP-PBE-2021-12-13 (Public Economics)
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