Taxing hidden wealth : the consequences of us enforcement initiatives on evasive foreign accounts
by Niels Johannesen, Patrick Langetieg, Daniel Reck, Max Risch, and Joel Slemrod
| Year of publication: |
2020
|
|---|---|
| Authors: | Johannesen, Niels ; Langetieg, Patrick ; Reck, Daniel ; Risch, Max ; Slemrod, Joel |
| Published in: |
American economic journal : a journal of the American Economic Association. - Nashville, Tenn. : AEA, ISSN 1945-7731, ZDB-ID 2442382-8. - Vol. 12.2020, 3, p. 312-346
|
| Subject: | Steuervermeidung | Tax avoidance | Steuerfahndung | Tax investigation | Vermögensteuer | Wealth tax | Steueroase | Tax haven | Steuerflucht | Cross-border tax evasion |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1257/pol.20180410 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012420171