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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," 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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    1. Alm, James & Beck, William, 1993. "Tax Amnesties and Compliance in the Long Run: A Time Series Analysis," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(1), pages 53-60, March.
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    4. Langenmayr, Dominika, 2017. "Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?," Journal of Public Economics, Elsevier, vol. 151(C), pages 110-125.
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    6. Gabriel Zucman, 2013. "The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?," The Quarterly Journal of Economics, Oxford University Press, vol. 128(3), pages 1321-1364.
    7. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
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    Cited by:

    1. 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.
    2. Marcel Garz & Verena Pagels, 2017. "Cautionary Tales: Celebrities, the News Media, and Participation in Tax Amnesties," CESifo Working Paper Series 6795, CESifo Group Munich.

    More about this item

    JEL classification:

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

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