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International Tax Evasion, State Purchases of Confidential Bank Data and Voluntary Disclosures

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  • Bethmann, Dirk
  • Kvasnicka, Michael

Abstract

State purchases of bank data on suspected tax evaders from international tax havens constitute a potential tool to combat international tax evasion. Using self-compiled data for North-Rhine Westphalia on the timing and content of such data acquisitions from whistleblowers and on monthly voluntary disclosures of international tax evasion involving Swiss banks, we show that purchases of data by tax authorities on potential tax evaders have a positive and sizeable effect on voluntary disclosures.

Suggested Citation

  • Bethmann, Dirk & Kvasnicka, Michael, 2017. "International Tax Evasion, State Purchases of Confidential Bank Data and Voluntary Disclosures," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168175, Verein für Socialpolitik / German Economic Association.
    • Handle: RePEc:zbw:vfsc17:168175
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    References listed on IDEAS

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    2. Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2020. "Audit Publicity and Tax Compliance: A Natural Experiment," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(1), pages 81-108, January.
    3. Garz, Marcel & Pagels, Verena, 2018. "Cautionary tales: Celebrities, the news media, and participation in tax amnesties," Journal of Economic Behavior & Organization, Elsevier, vol. 155(C), pages 288-300.
    4. Matthew Collin & Florian M. Hollenbach & David Szakonyi, 2025. "The End of Londongrad? Ownership transparency and Offshore Investment in Real Estate," Working Papers 028, EU Tax Observatory.
    5. Matthew Gould & Matthew D. Rablen, 2020. "Voluntary disclosure schemes for offshore tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 805-831, August.
    6. Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016. "Audit publicity and tax compliance: a quasi-natural experiment," LEM Papers Series 2016/40, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    7. Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016. "The Italian Blitz: a natural experiment on audit publicity and tax compliance," FBK-IRVAPP Working Papers 2016-10, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
    8. Matthew Collin & Florian M. Hollenbach & David Szakonyi, 2023. "The end of Londongrad? The impact of beneficial ownership transparency on offshore investment in UK property," WIDER Working Paper Series wp-2023-11, World Institute for Development Economic Research (UNU-WIDER).

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    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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