Menkhoff, Lukas; Miethe, Jakob - In: Journal of Public Economics 176 (2019), pp. 53-78
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 2003:I to 2017:IV, we first show that information-on-request treaties with tax havens reduce bank deposits in tax...