Cross-border tax evasion after the common reporting standard: Game over?
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More about this item
KeywordsTax Evasion; Automatic Exchange of Information; Offshore Countries; Cross-Border Deposits;
- 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 fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2018-10-01 (Accounting & Auditing)
- NEP-IUE-2018-10-01 (Informal & Underground Economics)
- NEP-PBE-2018-10-01 (Public Economics)
- NEP-PUB-2018-10-01 (Public Finance)
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