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 …

We investigate shareholders' reactions to the increased transparency of corporate tax haven
activities in a hand-collected subsidiary data set covering 17,331 publicly listed firms in 52 …

Recent efforts to reduce international tax evasion focus on information exchange with tax
havens. Using bilateral bank data for 1397 countrypairs in a balanced quarterly panel from …

This chapter outlines the recent history of information exchange agreements and other
enforcement mechanisms aimed at curbing tax evasion by individuals through tax havens. 1 …

This paper builds on recent insights from network theory and on the rich dataset made
available by the Panama Papers in order to investigate the micro-economic dynamics of tax …

We show that US multinationals record sales and the profits from these sales in tax havens
while their goods and services are physically sold in other countries. We propose a …

Fiscal sustainability issues over rising national debt concerns and the consequent
expansionary fiscal retrenchment hypothesis has fuelled the contentious austerity vis-à-vis …

With automatic exchange of tax information among countries now common, tax evaders
have had to find new ways to hide their offshore holdings. One such way is citizenship-by …

This paper aims to investigate the effect of the Foreign Account Tax Compliance Act
(FATCA) on the deposits held by US global banks through their branches located around the …

The global financial crisis and leaked documents such as the Panama Papers highlighted
the important role of financial secrecy in the global economy. Although international …