Cross-border tax evasion after the common reporting standard: Game over?

Casi-Eberhard, Elisa ; Spengel, Christoph ; Stage, Barbara

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Document Type: Conference or workshop publication
Year of publication: 2018
Book title: 111th Annual Conference Proceedings, 2018 : New Orleans, LA, November 15-17, 2018 / National Tax Association
Page range: 1-45
Conference title: 111th Annual Conference on Taxation, 2018
Location of the conference venue: New Orleans, LA
Date of the conference: November 15-17, 2018
Publisher: Altshuler, Rosanne
Place of publication: Washington, DC
Publishing house: NTA
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 330 Economics
Abstract: In 2013, the Automatic Exchange of Information (AEOI) was endorsed as the prevailing uni-versal solution to fight cross-border tax evasion and the OECD launched a global standard for the AEOI, the Common Reporting Standard (CRS). In this study, we analyze the impact of the CRS on cross-border tax evasion. Our results suggest that the CRS induced a reduction of 14% in cross-border deposits parked in traditional offshore countries for tax evasion purposes. Moreover, regardless of the 2,600 bilateral exchange relations created under the CRS, reloca-tion still emerged as the preferred option. More specifically, upon the CRS implementation at domestic level, the United States, which so far did not commit to the CRS, seems to emerge as a potentially attractive location for cross-border tax evasion.
Additional information: Online-Ressource

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