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


Casi, Elisa ; Spengel, Christoph ; Stage, Barbara



DOI: https://doi.org/10.1016/j.jpubeco.2020.104240
URL: https://www.sciencedirect.com/science/article/abs/...
Document Type: Article
Year of publication: 2020
The title of a journal, publication series: Journal of Public Economics
Volume: 190
Page range: Article 104240
Place of publication: Amsterdam [u.a.]
Publishing house: Elsevier
ISSN: 0047-2727 , 1879-2316
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 330 Economics
Abstract: We study the short-term effect of the first global multilateral standard for the automatic exchange of information (AEOI), the so-called Common Reporting Standard (CRS), on cross-border tax evasion. Employing newly available bilateral data on cross-border deposits, we find that the CRS induced a reduction of 11.5% in cross-border deposits parked in tax havens. However, despite the 4000 bilateral information exchange relations created under the CRS, deposit relocation is still an option for secrecy-seeker. We find that the United States, which did not commit to the CRS, emerges as an attractive location for cross-border deposits.

Dieser Eintrag ist Teil der Universitätsbibliographie.




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Casi, Elisa ; Spengel, Christoph ; Stage, Barbara (2020) Cross-border tax evasion after the common reporting standard: Game over? Journal of Public Economics Amsterdam [u.a.] 190 Article 104240 [Article]


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