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Year of publication
Subject
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Steuerfahndung 261 Tax investigation 241 Criminal tax law 84 Steuerstrafrecht 84 Steuervermeidung 79 Tax avoidance 78 Theorie 76 Theory 76 Steuermoral 73 Tax compliance 73 Steuererhebungsverfahren 54 Taxation procedure 54 Law enforcement 41 Rechtsdurchsetzung 41 USA 38 United States 38 Cross-border tax evasion 33 Finanzverwaltung 33 Fiscal administration 33 Steuerflucht 33 Deutschland 28 Einkommensteuer 24 Income tax 24 Germany 23 Steueroase 23 Tax haven 21 Experiment 19 Impact assessment 12 Welt 12 Wirkungsanalyse 12 World 12 Außensteuerrecht 11 Competition 11 Cross-border taxation 11 Excess Burden 11 Excess burden 11 Risikoaversion 11 Risk aversion 11 Wettbewerb 11 Außenprüfung 10
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Online availability
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Free 77 Undetermined 42 CC license 1
Type of publication
All
Book / Working Paper 164 Article 100
Type of publication (narrower categories)
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Article in journal 89 Aufsatz in Zeitschrift 89 Graue Literatur 53 Non-commercial literature 53 Arbeitspapier 40 Working Paper 40 Aufsatz im Buch 11 Book section 11 Amtsdruckschrift 9 Government document 9 Hochschulschrift 7 Thesis 5 Konferenzschrift 4 Collection of articles of several authors 3 Guidebook 3 Ratgeber 3 Sammelwerk 3 Conference proceedings 2 Erlebnisbericht 2 Systematic review 2 Übersichtsarbeit 2 Biografie 1 Collection of articles written by one author 1 Conference paper 1 Festschrift 1 Konferenzbeitrag 1 Rezension 1 Sammlung 1 case-report 1
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Language
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English 199 German 41 Undetermined 11 French 7 Polish 3 Italian 2 Malay (macrolanguage) 2 Russian 2 Spanish 1
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Author
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Slemrod, Joel 12 Bayer, Ralph-C. 8 Macho-Stadler, Inés 7 Pérez-Castrillo, J. David 7 Feld, Lars P. 5 Reck, Daniel 5 Streck, Michael 5 Zucman, Gabriel 5 Almunia, Miguel 4 Cong, Lin William 4 Franzoni, Luigi Alberto 4 Frey, Bruno S. 4 Johannesen, Niels 4 Khan, Adnan Q. 4 Landsman, Wayne R. 4 Langetieg, Patrick 4 Maydew, Edward L. 4 Olken, Benjamin A. 4 Rabetti, Daniel 4 Risch, Max 4 Sarin, Natasha 4 Summers, Lawrence Henry 4 Sutter, Matthias 4 Bayer, Ralph C. 3 Dubin, Jeffrey A. 3 Grinberg, Itai 3 Hoopes, Jeffrey L. 3 Jaef, Roberto N. Fattal 3 Jensen, Anders 3 Khwaja, Asim Ijaz 3 Lopez-Rodriguez, David 3 Priks, Mikael 3 Yaniv, Gideon 3 Bachas, Pierre 2 Becker, Johannes 2 Bilsdorfer, Peter 2 Blumers, Wolfgang 2 Boning, William C. 2 Boserup, Simon H. 2 Cason, Timothy N. 2
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Institution
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National Bureau of Economic Research 7 OECD 7 USA / General Accounting Office 3 University of Adelaide / School of Economics 3 Europäischer Zollrechtstag <18, 2006, Esslingen am Neckar> 2 Europäisches Forum für Aussenwirtschaft, Verbrauchsteuern und Zoll 2 USA / Congress / Senate / Committee on Finance 2 Australien / Taxation Office 1 Books on Demand GmbH <Norderstedt> 1 Bundesfinanzakademie 1 Commonwealth Association of Tax Administrators 1 Deutschland / Bundesministerium der Finanzen 1 Europäische Kommission 1 Financial Action Task Force 1 FinanzBuch Verlag 1 Frankreich / Conseil des Prélèvements Obligatoires 1 Internationale Vereinigung für Steuerrecht 1 Organisation for Economic Co-operation and Development 1 USA / Congress / House of Representatives / Committee on Ways and Means 1 United States / Congress / House / Committee on Ways and Means 1 Universitat Autònoma de Barcelona / Departament d'Economia i d'Història Econòmica 1 University of Melbourne / Department of Economics 1 Westfälische Wilhelms-Universität Münster 1
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Published in...
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NBER working paper series 7 School of Economics working papers / The University of Adelaide, School of Economics 6 CESifo working papers 5 NBER Working Paper 5 Working paper / National Bureau of Economic Research, Inc. 5 International tax and public finance 4 SpringerLink / Bücher 4 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 4 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 3 Journal of accounting & economics 3 Journal of public economics 3 Kölner Beratungsrichtlinien 3 American economic journal : a journal of the American Economic Association 2 Asian journal of accounting & governance 2 Customs matters : strengthening customs administration in a changing world 2 Der Betrieb 2 Economica 2 Economics letters 2 European economic review : EER 2 Journal of comparative economics : the journal of the Association for Comparative Economic Studies 2 Journal of economic literature 2 Journal of public economic theory 2 Papers on strategic interaction 2 Public finance review : PFR 2 Schriftenreihe des Europäischen Forums für Aussenwirtschaft, Verbrauchsteuern und Zoll e.V. an der Westfälischen Wilhelms-Universität Münster 2 The journal of law & economics 2 Working paper 2 World tax journal : WTJ 2 Advances in taxation 1 American economic journal 1 Atlantic economic journal : AEJ 1 Audit report / The Auditor-General 1 Bank & Compliance 1 Banking and finance review 1 Betriebs-Berater : BB 1 Biblioteka Przeglądu Podatkowego 1 Bilanz + Buchhaltung : die Zeitschrift für Rechnungswesen und Steuern 1 Brennpunkte im deutschen Internationalen Steuerrecht : EuGH-Rechtsprechung, internationales Steuerverfahrensrecht, internationale Personalentsendung, Entstrickung und Verstrickung, Business Restructuring und Funktionsverlagerung 1 British tax review 1 CEBI working paper series : working paper 1
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Source
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ECONIS (ZBW) 247 USB Cologne (EcoSocSci) 16 Other ZBW resources 1
Showing 1 - 50 of 264
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A welfare analysis of tax audits across the income distribution
Boning, William C.; Hendren, Nathaniel; Sprung-Keyser, Ben - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015359013
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Enforcing taxes on cryptocurrencies
Boas, Hjalte Fejerskov; Barake, Mona - 2024
Cryptocurrencies pose substantial challenges to tax enforcement due to their anonymous and decentralized properties, undermining conventional regulatory practices. We study the impact of an ambitious new enforcement initiative aimed at addressing these challenges: domestic third-party reporting...
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Administrative procedures as tax enforcement tools
Cui, Wei; Hicks, Jeffrey; Wiebe, Michael - In: Economics letters 237 (2024), pp. 1-5
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Recovering the international proceeds of crime through inter-agency networks
Financial Action Task Force - 2023
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Threshold-dependent tax enforcement and the size distribution of firms : evidence from Germany
Klimsa, Drahomir; Ullmann, Robert - In: International tax and public finance 30 (2023) 4, pp. 1002-1035
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014335020
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Small nets for big fish? : tax enforcement on the richest – evidence from Uganda
Santoro, Fabrizio; Waiswa, Ronald - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013329861
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Understanding the Revenue Potential of Tax Compliance Investment
Sarin, Natasha; Summers, Lawrence Henry - 2022
In a July 2020 report, the Congressional Budget Office estimated that modest investments in the IRS would generate somewhere between $60 and $100 billion in additional revenue over a decade. This is qualitatively correct. But quantitatively, the revenue potential is much more significant than...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013290938
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Tax-Loss Harvesting with Cryptocurrencies
Cong, Lin William; Landsman, Wayne R.; Maydew, Edward L.; … - 2022
We study investors' responses to increasing tax reporting awareness and scrutiny in the crypto markets. We document significant taxation effects on investors' behavior and preferences for crypto exchanges using novel data on retail investors' trading. In relation to international peers,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013300845
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Externalities in International Tax Enforcement : Theory and Evidence
Tørsløv, Thomas; Wier, Ludvig; Zucman, Gabriel - 2022
We show that the fiscal authorities of high-tax countries can lack the incentives to combat profit shifting to tax havens. Instead, they have incentives to focus their enforcement efforts on relocating profits booked by multinationals in other high-tax countries, crowding out the enforcement on...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013309809
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Hidden wealth and automatic information sharing
Belnap, Andrew; Thornock, Jacob; Williams, Braden - In: The journal of law & economics 67 (2024) 4, pp. 905-949
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Banned: fishing in the data tax lake? : a European, Belgian and Dutch perspective on the legal grounds prohibiting fishing expeditions
Keunen, Liesa - In: World tax journal : WTJ 16 (2024) 1, pp. 129-176
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156687
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Using prediction models to design tax enforcement : incentives vs targeting
Paradisi, Matteo; Sartori, Elia - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014578359
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Vulnerability to tax enforcement and spillovers of corruption : cross-industry evidence from China
Chen, Shawn Xiaoguang - In: The journal of law, economics, and organization 40 (2024) 2, pp. 289-337
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Colorblind Tax Enforcement
Bearer-Friend, Jeremy - 2021
The United States Internal Revenue Service (“IRS”) has repeatedly taken the position that, because the IRS does not ask taxpayers to identify their race or ethnicity on submitted tax returns, IRS enforcement actions are not affected by taxpayers' race or ethnicity. This claim, which I call...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013218611
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When the state does not play dice : aggressive audit strategies foster tax compliance
Mittone, Luigi; Ploner, Matteo; Verrina, Eugenio - In: Social choice and welfare 57 (2021) 3, pp. 591-615
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Corruption in customs
Chalendard, Cyril; Fernandes, Ana Margarida; Raballand, … - 2021
This paper presents a new methodology to detect corruption in customs and applies it to Madagascar’s main port. Manipulation of assignment of import declarations to inspectors is identified by measuring deviations from random assignment prescribed by official rules. Deviant declarations are...
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Optimal Rent Extraction in Pre-Industrial England and France - Default Risk and Monitoring Costs
Priks, Mikael - 2021
Beginning in the mid-seventeenth century, England changed its system of raising revenues from tax farming, combined with the granting of monopolies, to direct collection within the government administration. Rents were then transferred from tax farmers and monopolists to the central government...
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Settlement in Tax Evasion Prosecution
Macho-Stadler, Inés; Pérez-Castrillo, J. David - 2021
It is often argued that even if optimal ex-post, settlement dilutes deterrence ex-ante. We analyze the interest for the tax authority of committing, ex-ante, to a settlement strategy. We show that to commit to the use of settlements is ex-ante optimal when the tax authority receives signals that...
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Deterrence and Morale in Taxation : An Empirical Analysis
Frey, Bruno S.; Feld, Lars P. - 2021
The standard model of tax evasion based on the subjective expected utility maximization does not perform particularly well in econometric analyses: It predicts too little evasion and produces unsatisfactory econometric parameter estimates. The model is extended by looking at how the tax...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013320399
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Would individuals renounce their us citizenship to avoid tax compliance costs? : an experiment on the impact of the Foreign Account Tax Compliance Act (FATCA)
Lee, Jonathan E.; Correia, Candice; Correia, John; … - In: Advances in taxation 30 (2023), pp. 105-144
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The effect of tax authority enforcement on earnings informativeness
Zhao, Le - In: The European accounting review 32 (2023) 1, pp. 197-216
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Optimal tax enforcement with productive public inputs
Dzhumashev, Ratbek; Levaggi, Rosella; Menoncin, Francesco - In: Economic modelling 126 (2023), pp. 1-10
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A Welfare Analysis of Tax Audits Across the Income Distribution
Boning, William C.; Hendren, Nathaniel; Sprung-Keyser, Ben - National Bureau of Economic Research - 2023
We estimate the returns to IRS audits of taxpayers across the income distribution. We find an additional $1 spent auditing taxpayers above the 90th income percentile yields more than $12 in revenue, while audits of below-median income taxpayers yield $5. We draw upon comprehensive internal...
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Taxing Capital Income in Emerging Countries : Will FATCA Open the Door?
Grinberg, Itai - 2023
For many emerging and developing economies, it is exceedingly difficult to constrain residents from evading tax liability on income from capital, whether earned domestically or abroad. Meanwhile, an international regime for combatting offshore tax evasion is emerging, and the form of the new...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014263369
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Counteracting offshore tax evasion : evidence from the foreign account tax compliance act
D'Avino, Carmela - In: International review of law and economics 73 (2023), pp. 1-9
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Externalities in international tax enforcement : theory and evidence
Tørsløv, Thomas; Wier, Ludvig; Zucman, Gabriel - In: American economic journal 15 (2023) 2, pp. 497-525
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Tax enforcement and efficiency wages : evidence from China' Golden Tax Project III
Jiang, Xiandeng; Huang, Ruoyao; Wang, Chuanjie - In: Finance research letters 58 (2023) 2, pp. 1-7
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Tax-loss harvesting with cryptocurrencies
Cong, Lin William; Landsman, Wayne R.; Maydew, Edward L.; … - In: Journal of accounting & economics 76 (2023) 2/3, pp. 1-31
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Comment on Cong et al., "Tax loss harvesting with cryptocurrencies"
Avi-Yonah, Reuven S. - In: Journal of accounting & economics 76 (2023) 2/3, pp. 1-2
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Information Matters in Tax Enforcement
Lederman, Leandra; Dugan, Joseph - 2020
Most legal and economics scholars recognize both that the government needs information about taxpayers’ transactions in order to determine whether their reporting is honest, and that third-party reporting helps the government obtain that information. Given governments’ reliance on tax funds,...
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Externalities in international tax enforcement : theory and evidence
Tørsløv, Thomas R.; Wier, Ludvig S.; Zucman, Gabriel - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012216891
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Understanding the revenue potential of tax compliance investment
Sarin, Natasha; Summers, Lawrence Henry - 2020
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Faktor-faktor kelewatan tempoh penyelesaian kes siasatan cukai di Malaysia : persepsi ejen cukai
Rosiati Ramli; Helmy Mohd Daud; Romlah Jaffar; Rahmat, … - In: Asian journal of accounting & governance 14 (2020), pp. 1-12
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Understanding the Revenue Potential of Tax Compliance Investment
Sarin, Natasha - 2020
In a July 2020 report, the Congressional Budget Office estimated that modest investments in the IRS would generate somewhere between $60 and $100 billion in additional revenue over a decade. This is qualitatively correct. But quantitatively, the revenue potential is much more significant than...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012481426
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Externalities in International Tax Enforcement : Theory and Evidence
Tørsløv, Thomas R. - 2020
We show that the fiscal authorities of high-tax countries can lack the incentives to combat profit shifting to tax havens. Instead, they have incentives to focus their enforcement efforts on relocating profits booked by multinationals in other high-tax countries, crowding out the enforcement on...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012482079
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Understanding the Revenue Potential of Tax Compliance Investment
Sarin, Natasha - 2020
In a July 2020 report, the Congressional Budget Office estimated that modest investments in the IRS would generate somewhere between $60 and $100 billion in additional revenue over a decade. This is qualitatively correct. But quantitatively, the revenue potential is much more significant than...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012822896
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Tax Enforcement with Somewhat Honest Taxpayers
Kacamak, Yeliz - 2019
Standard compliance theory assumes that individuals evade to the extent it benefits them monetarily. However, a growing empirical literature suggests that many underlying cognitive considerations, including lying aversion, may play a non-trivial role when individuals make decisions.This study...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014106679
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Tax Enforcement (De)Centralization : Tax Compliance Versus Competitiveness
van der Geest, Jesse - 2019
We study tax compliance under decentralized versus centralized tax enforcement. Using a tax administration reform in Canada, we examine which organizational level of tax enforcement leads to higher compliance. Our results show that there is more tax avoidance under centralized tax enforcement....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012889436
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Incentive effects of the IRS' passport certification and revocation process
Organ, Paul R.; Ruda, Alex; Slemrod, Joel; Turk, Alex - In: Journal of public economics 208 (2022), pp. 1-13
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Tax-Loss Harvesting with Cryptocurrencies
Cong, Lin William; Landsman, Wayne R.; Maydew, Edward L.; … - National Bureau of Economic Research - 2022
We describe the landscape of taxation in the crypto markets, especially that concerning U.S. taxpayers, and examine how recent increases in tax scrutiny have led to changes in trading behavior by crypto traders. We predict under a simple theoretical framework and then empirically document that...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013477208
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Does tax enforcement deter managers' self-dealing?
Yost, Benjamin P. - In: Journal of accounting & economics 74 (2022) 1, pp. 1-25
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013448609
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Strengthening the core customs processes through integrated risk management
Pérez Azcárraga, Augusto Azael; San Juan, Rossana - In: Customs matters : strengthening customs administration …, (pp. 131-173). 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014295589
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Customs enforcement and cooperation with other administrations
Nagy, János; LeDrew, William - In: Customs matters : strengthening customs administration …, (pp. 175-202). 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014295590
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Measuring tax authority monitoring
Finley, Andrew R.; James, Stekelberg - In: The journal of the American Taxation Association : a … 44 (2022) 1, pp. 75-92
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013199242
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Tax Compliance and Enforcement
Slemrod, Joel - 2018
This paper reviews recent economic research in tax compliance and enforcement. After briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It first discusses what methodologies and data have facilitated these contributions, and then presents critical...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012914731
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Size-Dependent Tax Enforcement and Compliance : Global Evidence and Aggregate Implications
Bachas, Pierre Jean - 2018
This paper studies the prevalence and consequences of size-dependent tax enforcement and compliance. The identification strategy uses the ranking of industries' average firm size in the United States as an instrument for the size ranking of the same industries in developing countries. Data on...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012925150
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Taxing Hidden Wealth : The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts
Johannesen, Niels - 2018
In 2008, the IRS initiated efforts to curb the use of offshore accounts to evade taxes. This paper uses administrative microdata to examine the impact of the enforcement efforts on taxpayers' reporting of offshore accounts and income. Enforcement caused approximately 60,000 individuals to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012925907
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Tax compliance and enforcement
Slemrod, Joel - 2018
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011893847
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Taxing hidden wealth : the consequences of U.S. enforcement initiatives on evasive foreign accounts
Johannesen, Niels; Langetieg, Patrick; Reck, Daniel; … - 2018
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011814017
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Transparency and tax evasion : evidence from the Foreign Account Tax Compliance Act (FATCA)
De Simone, Lisa; Lester, Rebecca; Markle, Kevin - 2018
We examine how U.S. individuals respond to regulation intended to reduce offshore tax evasion. The Foreign Account Tax Compliance Act (FATCA) requires foreign financial institutions to report information to the U.S. government regarding U.S. account holders. We first document a $7.8 billion to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011873078
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