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Cross-border tax evasion after the common reporting standard: Game over?
Casi-Eberhard, Elisa
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Spengel, Christoph
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Stage, Barbara
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URL:
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https://ntanet.org/wp-content/uploads/2019/03/Sess...
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Additional URL:
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https://ntanet.org/conference/2019/03/111th-annual...
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Document Type:
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Conference or workshop publication
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Year of publication:
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2018
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Book title:
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111th Annual Conference Proceedings, 2018 : New Orleans, LA, November 15-17, 2018 / National Tax Association
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Page range:
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1-45
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Conference title:
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111th Annual Conference on Taxation, 2018
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Location of the conference venue:
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New Orleans, LA
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Date of the conference:
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November 15-17, 2018
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Publisher:
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Altshuler, Rosanne
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Place of publication:
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Washington, DC
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Publishing house:
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NTA
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Publication language:
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English
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Institution:
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Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
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Subject:
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330 Economics
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Abstract:
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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.
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Additional information:
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Online-Ressource
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 | Dieser Eintrag ist Teil der Universitätsbibliographie. |
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