A call to action: From evolution to revolution on the Common Reporting Standard
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- Casi, Elisa & Spengel, Christoph & Stage, Barbara M.B., 2020.
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- Casi, Elisa & Spengel, Christoph & Stage, Barbara M. B., 2019. "Cross-border tax evasion after the common reporting standard: Game over?," ZEW Discussion Papers 18-036, ZEW - Leibniz Centre for European Economic Research.
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More about this item
Keywords
Automatic Exchange of Information; Tax Evasion; Offshore Locations; Common Reporting Standard;All these keywords.
JEL classification:
- F42 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - International Policy Coordination and Transmission
- 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
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
NEP fields
This paper has been announced in the following NEP Reports:- NEP-IUE-2018-10-01 (Informal & Underground Economics)
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