Brevik, Frode; Gärtner, Manfred - School of Economics and Political Science, Universität … - 2006
We analyze a multi-country model in which a small group of countries adopts banking secrecy (BS) laws and a withholding tax. The other group doesn't. BS countries benefit in all relevant macroeconomic variables, including taxes and the provision of public goods. In non- BS countries most of the...