Cross-border tax evasion after the common reporting standard : game over?
Year of publication: |
2020
|
---|---|
Authors: | Casi-Eberhard, Elisa ; Spengel, Christoph ; Stage, Barbara M. B. |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 190.2020, p. 1-22
|
Subject: | Tax evasion | Automatic exchange of information | Cross-border deposits | Tax havens | Steueroase | Tax haven | Steuervermeidung | Tax avoidance | Steuerflucht | Cross-border tax evasion | Steuerstrafrecht | Criminal tax law | EU-Staaten | EU countries | Welt | World |
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