EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Research Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject_exact:"Abolition"
Narrow search

Narrow search

Year of publication
Subject
All
Exemption from punishment 620 Straffreiheit 620 Theorie 207 Theory 207 Antitrust law 188 Kartellrecht 188 Cartel 162 Kartell 162 Criminal tax law 159 Steuerstrafrecht 159 Competition policy 144 Wettbewerbspolitik 144 Law enforcement 88 Rechtsdurchsetzung 88 USA 81 United States 80 Illegal immigration 77 Illegale Migration 77 EU countries 67 EU-Staaten 67 Restraints of competition 61 Wettbewerbsbeschränkung 61 Kriminalität 58 Crime 57 Game theory 47 Impact assessment 47 Spieltheorie 47 Wirkungsanalyse 47 Experiment 46 Steuermoral 40 Tax compliance 40 Italien 39 Italy 39 Immigration policy 36 Migrationspolitik 36 Punishment 32 Strafe 32 Steuervermeidung 28 Tax avoidance 28 Corruption 26
more ... less ...
Online availability
All
Free 327 Undetermined 93
Type of publication
All
Book / Working Paper 400 Article 229
Type of publication (narrower categories)
All
Article in journal 201 Aufsatz in Zeitschrift 201 Graue Literatur 187 Non-commercial literature 187 Working Paper 178 Arbeitspapier 177 Aufsatz im Buch 24 Book section 24 Hochschulschrift 19 Thesis 15 Collection of articles written by one author 4 Sammlung 4 Collection of articles of several authors 3 Conference paper 3 Konferenzbeitrag 3 Sammelwerk 3 Bibliografie enthalten 2 Bibliography included 2 Aufsatzsammlung 1 Case study 1 Fallstudie 1 Konferenzschrift 1 Systematic review 1 Übersichtsarbeit 1
more ... less ...
Language
All
English 597 German 19 Russian 5 Undetermined 5 French 1 Hungarian 1 Dutch 1
more ... less ...
Author
All
Spagnolo, Giancarlo 26 Fasani, Francesco 14 Motchenkova, Evgenia 14 Spier, Kathryn E. 12 Dufwenberg, Martin 10 Emons, Winand 10 Frattini, Tommaso 10 Drago, Francesco 9 Galbiati, Roberto 9 Hinloopen, Jeroen 9 Houba, Harold 9 Hüschelrath, Kai 9 Wen, Quan 9 Mastrobuoni, Giovanni 8 Sobbrio, Francesco 8 Alm, James 7 Epstein, Gil S. 7 Landeo, Claudia 7 Oberhofer, Harald 7 Roux, Catherine 7 Rozo, Sandra V. 7 Weiss, Avi 7 Winner, Hannes 7 Andres, Maximilian 6 Bahar, Dany 6 Bayer, Ralph-C. 6 Bigoni, Maria 6 Das-Gupta, Arindam 6 Fridolfsson, Sven-Olof 6 Friedrichsen, Jana 6 Ibáñez, Ana María 6 Laitenberger, Ulrich 6 Mookherjee, Dilip 6 Rasul, Imran 6 Soetevent, Adriaan R. 6 Zhou, Jun 6 Amuedo Dorantes, Catalina 5 Arnold, David 5 Bansak, Cynthia 5 Beck, William C. 5
more ... less ...
Institution
All
National Bureau of Economic Research 6 Universiṭat Bar-Ilan / Department of Economics 2 Bonn Graduate School of Economics 1 Center for National Policy <Washington, DC> 1 Economic Research Southern Africa (ERSA) 1 Nationalekonomiska Institutionen <Stockholm> 1 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Competition Law and Policy 1 Rheinische Friedrich-Wilhelms-Universität Bonn 1 Stiftung Wissenschaft und Politik 1 Universität Hamburg 1 epubli GmbH 1
more ... less ...
Published in...
All
Discussion paper series / IZA 20 Discussion paper / Centre for Economic Policy Research 19 Journal of competition law & economics 13 Discussion paper / Tinbergen Institute 12 CESifo working papers 10 IZA Discussion Paper 10 Working paper / National Bureau of Economic Research, Inc. 7 CESifo Working Paper Series 6 International journal of industrial organization 6 Journal of public economics 6 NBER working paper series 6 Economics letters 5 International review of law and economics 5 National tax journal 5 Working paper 5 International tax and public finance 4 NBER Working Paper 4 Public finance review : PFR 4 The American economic review 4 Wirtschaftsrecht und Wirtschaftspolitik 4 ZEW discussion papers 4 Department working papers / Bar-Ilan University, Department of Economics 3 Discussion paper / Center for Economic Research, Tilburg University 3 Discussion papers / Governance and the Efficiency of Economic Systems 3 Diskussionsschriften 3 IMF working paper 3 Journal of development economics 3 Journal of economic behavior & organization : JEBO 3 Passauer Diskussionspapiere / Volkswirtschaftliche Reihe : Diskussionsbeitrag ... 3 Review of industrial organization : RIO 3 TILEC Discussion Paper 3 The Harvard John M. Olin discussion paper series 3 The more economic approach to European competition law 3 ZEW - Centre for European Economic Research Discussion Paper 3 Applied economics letters 2 Bulletin of Indonesian economic studies 2 CERGE-EI Working Paper Series 2 CReAM discussion paper series 2 Cahiers de recherches économiques 2 DIW Berlin Discussion Paper 2
more ... less ...
Source
All
ECONIS (ZBW) 623 RePEc 5 EconStor 1
Showing 1 - 50 of 629
Cover Image
Immigration Amnesties in Australia : Lessons for Law Reform from Past Campaigns
Dehm, Sara; Vogl, Anthea - 2023
In the wake of the COVID-19 pandemic, there have been growing calls to regularise the status of the over 64,000 undocumented people currently living in Australia without regular immigration status. Australia has previously had three legal immigration amnesties in 1974, 1976 and 1980. Yet, the...
Persistent link: https://ebtypo.dmz1.zbw/10014263894
Saved in:
Cover Image
Antitrust Rights of Action and Leniency Programs
Lai, Sinchit - 2023
Currently, most jurisdictions around the globe provide victims of cartels a full right of action. However, a few jurisdictions do not provide any right of action to victims (e.g., Pakistan and Sri Lanka), while a few others merely provide victims a follow-on but not standalone right of action...
Persistent link: https://ebtypo.dmz1.zbw/10014259781
Saved in:
Cover Image
Coming clean on your taxes
Beer, Sebastian; Mooij, Ruud A. de - 2023
This paper develops a simple model to explore whether a higher detection probability for offshore tax evaders-e.g., because of improved exchange of information between countries and/or due to digitalization of tax administrations-renders it optimal for governments to introduce a voluntary...
Persistent link: https://ebtypo.dmz1.zbw/10013555736
Saved in:
Cover Image
Corporate leniency programs for antitrust : past, present, and future
Hinloopen, Jeroen; Onderstal, Sander; Soetevent, Adriaan R. - 2023 - Version: July 16, 2023
This special issue marks the 25th anniversary of the introduction of a leniency program for antitrust in the EU and contains five original papers: Each paper examines the effects of design parameters of leniency programs on their performance. Before introducing each contribution separately, we...
Persistent link: https://ebtypo.dmz1.zbw/10014317301
Saved in:
Cover Image
Tax evasion and tax amnesties in regional taxation
Angeli, Andrea; Lattarulo, Patrizia; Palmieri, Eugenio; … - In: Economia politica : journal of analytical and … 40 (2023) 1, pp. 343-369
Persistent link: https://ebtypo.dmz1.zbw/10014265827
Saved in:
Cover Image
Who Blows the Whistle on Cartels? Finding the Leniency Applicant at the European Commission
Jiménez, Juan Luis; Ojeda-Cabral, Manuel; Ordoñez de … - 2023
Competition authorities need a better understanding of the determinants of cartel self-reporting in order to increase cartel members’ incentives to apply for the benefit from leniency programs and thus improve the effectiveness of anti-cartel policy. Using information on 683 firm groups that...
Persistent link: https://ebtypo.dmz1.zbw/10014346619
Saved in:
Cover Image
Life out of the shadows : impacts of amnesties in the lives of migrants
Ibáñez, Ana María; Moya, Andrés; Ortega, María Adelaida - 2022
This paper examines the effects of a government regularization program offered to half a million Venezuelan refugees in Colombia. For this purpose, 2,232 surveys of refugee families were collected and used to compare refugees who arrived in Colombia around a specified eligibility date in 2018....
Persistent link: https://ebtypo.dmz1.zbw/10012820845
Saved in:
Cover Image
Corporate tax avoidance and investment efficiency : evidence from the enforcement of tax amnesty in Indonesia
Ngelo, Agnes Aurora; Permatasari, Yani; Harymawan, Iman; … - In: Economies : open access journal 10 (2022) 10, pp. 1-22
This study examines the investment efficiency of firms engaging in tax avoidance in Indonesia. We test 2064 firm-year observations of Indonesian listed firms from 2010-2019 and document a positive relationship between tax avoidance and investment efficiency. This study also considers a unique...
Persistent link: https://ebtypo.dmz1.zbw/10013499015
Saved in:
Cover Image
Life Out of the Shadows : Impacts of Amnesties in the Lives of Refugees
Ibáñez, Ana María; Moya, Andres; Ortega, María Adelaida - 2022
This paper examines the effects of a government regularization program offered to half a million Venezuelan refugees in Colombia. For this purpose, 2,232 surveys of refugee families were collected and used to compare refugees who arrived in Colombia around a specified eligibility date in 2018....
Persistent link: https://ebtypo.dmz1.zbw/10013255221
Saved in:
Cover Image
Legalization and long-term outcomes of immigrant workers
Deiana, Claudio; Giua, Ludovica; Nisticò, Roberto - 2022
This paper establishes a new fact about immigration policies: legalization has long-term effects on formal employment of undocumented immigrants and their assimilation. We exploit the broad amnesty enacted in Italy in 2002 together with rich survey data collected in 2011 on a representative...
Persistent link: https://ebtypo.dmz1.zbw/10013171785
Saved in:
Cover Image
Immigration, amnesties, and the shadow economy
Bracco, Emanuele; Onnis, Luisanna - In: Bulletin of economic research 74 (2022) 4, pp. 1135-1162
Persistent link: https://ebtypo.dmz1.zbw/10013468179
Saved in:
Cover Image
Legalization and long-term outcomes of immigrant workers
Deiana, Claudio; Giua, Ludovica; Nisticò, Roberto - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013368316
Saved in:
Cover Image
Amnesty International and the Apartheid claim against Israel : political and legal relevance
Asseburg, Muriel - Stiftung Wissenschaft und Politik - 2022
On 1 February 2022, Amnesty International released a comprehensive report claiming that Israel is engaged in apartheid against the Palestinians and is thereby committing a crime against humanity. The Amnesty report is one in a series of publications by Palestinian, Israeli and international...
Persistent link: https://ebtypo.dmz1.zbw/10013347871
Saved in:
Cover Image
A Critical Analysis of the Leniency Regime in India
Rahim, Mohsin - 2022
The leniency program was introduced with the objective of enforcing Competition law and detecting cartels by imposing less or no penalties on companies which provides the Competition Commission with evidence that would have been hard to find merely by investigation. The purpose of the leniency...
Persistent link: https://ebtypo.dmz1.zbw/10014081743
Saved in:
Cover Image
Incentivizing Private Antitrust Enforcement to Promote Leniency Applications : A Case Study of the United Kingdom
Lai, Sinchit - 2022
Many jurisdictions around the world are promoting private antitrust enforcement. However, currently, the dominant view is that private actions discourage leniency application, an important source for antitrust authorities to detect and combat cartels. Such a view hinders the development of...
Persistent link: https://ebtypo.dmz1.zbw/10014083247
Saved in:
Cover Image
Clash of Norms Judicial Leniency on Defendant Birthdays
Chen, Daniel L.; Philippe, Arnaud - 2022
We document judicial leniency on defendant birthdays across 5 million decisions. Our results are consistent with reference-dependent social preferences. First, French sentences are 1% fewer and around 5% shorter. Second, U.S. federal judges also round down sentences except when rounding up makes...
Persistent link: https://ebtypo.dmz1.zbw/10014078506
Saved in:
Cover Image
Carrot or Stick? The Impact of Regulatory Amnesty on Municipal Disclosure Compliance
Maffett, Mark G.; Samuels, Delphine; Zhou, Frank - 2022
We examine how amnesty-based regulatory initiatives affect compliance in the context of the SEC’s 2014 Municipalities Continuing Disclosure Cooperation initiative (MCDC). In an effort to increase transparency in the municipal debt market, the MCDC granted favorable settlement terms to...
Persistent link: https://ebtypo.dmz1.zbw/10014244963
Saved in:
Cover Image
Cartel Leniency Program in India – Why No Race Here?
Tiptur, Somashekar; Tripathi, Praveen - 2022
This study analysis the implementation of the cartel leniency program by the Competition Commission of India using comprehensive data and finds a distinct lack of a ‘race’ to the agency. We specifically focus on why prima facie findings have not resulted in a ‘shock’ to expected returns...
Persistent link: https://ebtypo.dmz1.zbw/10013300106
Saved in:
Cover Image
Anti-Collusion Leniency Programs and the Pricing of IPOs : International Evidence
Duong, Huu Nhan; Goyal, Abhinav; Zolotoy, Leon - 2022
We provide evidence that anti-collusion leniency legislations around the world reduce IPO underpricing. The effect is amplified (mitigated) among IPOs with more prominent agency concerns (lower level of information asymmetry) and is mitigated in countries with stringent financial reporting...
Persistent link: https://ebtypo.dmz1.zbw/10013306267
Saved in:
Cover Image
The (Ab)Use of Soft Law in Shaping EU Competition Law : Undermining the Effectiveness of Leniency Programmes
Carames, Javier Guillen - 2022
One of the defining features of EU competition provisions is that they are enforceable and applicable by the authorities and courts of the European Union and those of its Member States. The European Commission and national competition authorities participate in the application of EU competition...
Persistent link: https://ebtypo.dmz1.zbw/10013297408
Saved in:
Cover Image
Inspecting Cartels over Time : With and without Leniency Program
Fujiwara-Greve, Takako; Yasuda, Yosuke - 2022
Research on cartel inspection has considered dynamic behaviors of firms but not of the regulator. The current paper allows the antitrust authority to choose the level of cartel monitoring intensity and its dynamic patterns. Specifically, we compare stationary monitoring policies with "switching"...
Persistent link: https://ebtypo.dmz1.zbw/10013292819
Saved in:
Cover Image
Pakistan: economy under elites : tax amnesty scheme, 2019
Ahmed, Muhammad Ashfaq; Malik, Ikram Ali; Nawaz, Nasreen - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013357236
Saved in:
Cover Image
Revealing 21 per cent of GDP in hidden assets : evidence from Argentina's tax amnesties
Londoño Vélez, Juliana; Tortarolo, Dario - 2022
This paper studies the effectiveness of tax amnesties and their impacts on capital taxation and public spending. We leverage rich policy variation from Argentina, where left- and right-wing governments implemented multiple programmes and achieved varying success. After numerous failed...
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10013380709
Saved in:
Cover Image
Getting off on the wrong foot : the long-term effects of missing a large-scale amnesty for immigrant workers
Deiana, Claudio; Giua, Ludovica; Nisticò, Roberto - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012803477
Saved in:
Cover Image
The leniency rule revisited : experiments on cartel formation with open communication
Andres, Maximilian; Bruttel, Lisa Verena; Friedrichsen, Jana - 2021
The experimental literature on antitrust enforcement provides robust evidence that communication plays an important role for the formation and stability of cartels. We extend these studies through a design that distinguishes between innocuous communication and communication about a cartel,...
Persistent link: https://ebtypo.dmz1.zbw/10012406226
Saved in:
Cover Image
The leniency rule revisited : experiments on cartel formation with open communication
Andres, Maximilian; Bruttel, Lisa Verena; Friedrichsen, Jana - 2021 - This version: February 2,2021
The experimental literature on antitrust enforcement provides robust evidence that communication plays an important role for the formation and stability of cartels. We extend these studies through a design that distinguishes between innocuous communication and communication about a cartel,...
Persistent link: https://ebtypo.dmz1.zbw/10012600171
Saved in:
Cover Image
India's cartel penalty practices, optimal restitution and deterrence
Bhattacharjea, Aditya; De, Oindrila - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012548352
Saved in:
Cover Image
Tax amnesties, recidivism, and the need for reform
Alm, James; Soled, Jay A. - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012664726
Saved in:
Cover Image
Empowering Migrants : Impacts of a Migrant's Amnesty on Crime Reports
Ibanez, Ana Maria - 2021
This paper studies whether undocumented immigrants change their crime-reporting behavior after receiving a regular migratory status. It exploits a natural experiment of a massive amnesty program that gave a regular migratory status to over 281,000 undocumented Venezuelan immigrants in Colombia....
Persistent link: https://ebtypo.dmz1.zbw/10012817449
Saved in:
Cover Image
Corporate leniency in a dynamic context : the preemptive push of an uncertain future
Gärtner, Dennis - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012610513
Saved in:
Cover Image
Leniency Inflation, Cartel Damages and Criminalization
Marvão, Catarina M. P.; Spagnolo, Giancarlo - 2021
We revisit the pros and cons of cartel criminalization with focus on its possible introduction in the EU. We document a recent phenomenon that we name EU ``leniency inflation", whereby leniency has been increasingly awarded to many, and sometimes all members of a cartel. We argue that, coupled...
Persistent link: https://ebtypo.dmz1.zbw/10013221273
Saved in:
Cover Image
The Influence of Family Firms on Corporate Tax Avoidance after the Indonesian Tax Amnesty Program
Raditya, Reza; Dalimunthe, Zuliani; Rizkianto, Eko - 2021
This paper analyzes the effect of family ownership on a company’s tax avoidance practices in Indonesia. This study also analyzes whether there is a change in tax avoidance practice after the tax amnesty program implemented in 2015-2016. We used three measurements to capture tax avoidance...
Persistent link: https://ebtypo.dmz1.zbw/10013241263
Saved in:
Cover Image
‘Legaformalesty’ – A Different Approach for a New Amnesty in Albania
Meka, Elvin S. - 2021
Governments have periodically turned to tax amnesties, as a mechanism used in the frame of their fiscal programs, or partly to activate more capital in the national economy and establishing the fiscal rule to a new higher level. As a non-traditional instrument, it can be used to smooth out...
Persistent link: https://ebtypo.dmz1.zbw/10013228544
Saved in:
Cover Image
Offshore Tax Evasion and Wealth Inequality : Evidence from a Tax Amnesty in the Netherlands
Leenders, Wouter; Lejour, Arjan; Rabaté, Simon; … - 2021
Exploiting unique datasets covering over 28,000 tax evaders in the Netherlands, we investigate the distribution of tax evasion and its implications for the measurement of wealth inequality. In contrast to Alstadsæter, Johannesen and Zucman (2019), the correction for offshore wealth has only a...
Persistent link: https://ebtypo.dmz1.zbw/10013242701
Saved in:
Cover Image
Declining Leniency Applications, Third Party Damages Claims and Liability Insurance : rebalancing the decision to apply for leniency
Williamson, Bev - 2021
In the face of declining leniency applications, and the risk that that poses to the effectiveness of anti-cartel enforcement, this paper considers the role that competition law specific liability insurance could have on rebalancing the calculation for determining whether to self-report
Persistent link: https://ebtypo.dmz1.zbw/10013220052
Saved in:
Cover Image
Leniency Policies and Cartel Success : An Experiment
Kim, Jeong Yeol; Noussair, Charles - 2021
Cartels are often fought by granting leniency, in the form of forgiveness of penalties, to whistle-blowers. This study employs a laboratory experiment to compare leniency programs that differ with respect to fine size and whether a second whistle-blower may apply for leniency. The results show...
Persistent link: https://ebtypo.dmz1.zbw/10013220240
Saved in:
Cover Image
To Punish or to Pardon?
Kao, Kristen; Revkin, Mara Redlich - 2021
Rebel groups that govern territory require the support of large numbers of civilians. Afterconflict ends, these civilians are often perceived as rebel collaborators. Yet, we know relatively little about what victimized populations think is the appropriate response to collaborators. This gap in...
Persistent link: https://ebtypo.dmz1.zbw/10013250315
Saved in:
Cover Image
The Leniency Rule Revisited : Experiments on Cartel Formation with Open Communication
Andres, Maximilian; Bruttel, Lisa; Friedrichsen, Jana - 2021
The experimental literature on antitrust enforcement provides robust evidence that communication plays an important role for the formation and stability of cartels. We extend these studies through a design that distinguishes between innocuous communication and communication about a cartel,...
Persistent link: https://ebtypo.dmz1.zbw/10013250785
Saved in:
Cover Image
Empowering Migrants : Impacts of a Migrant's Amnesty on Crime Reports
Ibanez, Ana; Rozo, Sandra; Bahar, Dany - 2021
How can the regularization of approximately half a million migrant's impact crime reports in hosting areas? To identify the effects of this large amnesty, we match confidential administrative data on the location of undocumented migrants with department-monthly data from crime reports and...
Persistent link: https://ebtypo.dmz1.zbw/10013314930
Saved in:
Cover Image
Cautionary Tales : Celebrities, the News Media, and Participation in Tax Amnesties
Garz, Marcel; Pagels, Verena - 2021
This study uses an original state-level data set to investigate whether press coverage on trials for tax evasion by celebrities affects the likelihood that other tax payers participate in Germany’s tax amnesty program. To identify the causal effect, we use exogenous variation in the reporting,...
Persistent link: https://ebtypo.dmz1.zbw/10013315439
Saved in:
Cover Image
A Theory of Immigration Amnesties
Epstein, Gil S.; Weiss, Avi - 2021
This paper presents a first attempt at understanding some of the many issues involved in the granting of an amnesty to illegal immigrants. We consider government behavior with respect to allocations on limiting infiltration (border control) and apprehending infiltrators (internal control) and...
Persistent link: https://ebtypo.dmz1.zbw/10013320968
Saved in:
Cover Image
Leniency Programs in a Multimarket Setting : Amnesty Plus and Penalty Plus
Roux, Catherine; von Ungern-Sternberg, Thomas - 2021
We examine the effects of Amnesty Plus and Penalty Plus, influencing firms' whistle blowing incentives in one market, on their self-reporting decision in another market. Amnesty Plus and Penalty Plus are proactive US strategies which aim at triggering multiple confessions by increasing the...
Persistent link: https://ebtypo.dmz1.zbw/10013317037
Saved in:
Cover Image
The Current State of Bail Reform in the United States: Results of a Landscape Analysis of Bail Reforms Across All 50 States
Jorgensen, Isabella; Smith, Sandra Susan - 2021
This report discusses cash bail reforms that have occurred in the United States and provides key considerations for people interested in implementing bail reforms in their jurisdiction. Based on a landscape analysis of bail reforms across all 50 states, we identify the four main actors who take...
Persistent link: https://ebtypo.dmz1.zbw/10012803078
Saved in:
Cover Image
Why participate in tax amnesty? : the case of the Indonesian individual taxpayer
Pratama, Arie - In: International journal of business and globalisation : IJBG 33 (2023) 4, pp. 468-496
Persistent link: https://ebtypo.dmz1.zbw/10014232827
Saved in:
Cover Image
When do tax amnesties work?
Canavire-Bacarreza, Gustavo; Eguino, Huáscar; Heller, … - In: Journal of economic behavior & organization : JEBO 207 (2023), pp. 350-375
Persistent link: https://ebtypo.dmz1.zbw/10014282018
Saved in:
Cover Image
Toward an Understanding of Tax Amnesties : Theory and Evidence from a Natural Field Experiment
Gil, Patricia; Holz, Justin E.; List, John A.; Simon, Andrew - National Bureau of Economic Research - 2023
In modern economies, when debt and trust issues arise, a partial forgiveness policy is often the solution to induce payment and increase disclosure. For their part, governments around the globe continue to use tax amnesties as a strategy to allow debtors to make amends for past misdeeds in...
Persistent link: https://ebtypo.dmz1.zbw/10014287311
Saved in:
Cover Image
Has FATCA succeeded in reducing tax evasion through foreign accounts?
De Simone, Lisa; Stomberg, Bridget - In: Oxford review of economic policy 39 (2023) 3, pp. 550-564
Persistent link: https://ebtypo.dmz1.zbw/10014331492
Saved in:
Cover Image
Identity Disclosure of Leniency Recipients in Hong Kong
Lai, Sinchit; Kui, Zhaoda - 2023
Hong Kong’s Competition Commission first introduced its leniency programme in 2015, which allows cartel members to blow the whistle in exchange for immunity from antitrust fines. In late 2020, the Competition Tribunal handed down a judgment in Competition Commission v Quantr Ltd and Cheung Man...
Persistent link: https://ebtypo.dmz1.zbw/10014346568
Saved in:
Cover Image
Tax amnesty schemes, anti-money laundering regulations and customer due diligence by financial institutes : an evaluation of the implementation issues in Pakistan
Nasir Sultan; Norazida Mohamed; Hussain, Dildar - In: Qualitative research in financial markets 15 (2023) 3, pp. 534-550
Persistent link: https://ebtypo.dmz1.zbw/10014362685
Saved in:
Cover Image
Offshore tax evasion and wealth inequality : evidence from a tax amnesty in the Netherlands
Lejour, Arjan; Leenders, Wouter; Rabaté, Simon; Riet, … - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012294653
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...