Hidden Treasure : The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion /
We analyze the impact of exchange of information in tax matters in reducing international tax evasion between 1995 and 2018. Based on bilateral deposit data for 39 reporting countries and more than 200 counterparty jurisdictions, we find that recent automatic exchange of information frameworks reduc...
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| Andre forfattere: | , |
| Format: | Tidsskrift |
| Sprog: | English |
| Udgivet: |
Washington, D.C. :
International Monetary Fund,
2019.
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| Serier: | IMF Working Papers; Working Paper ;
No. 2019/286 |
| Online adgang: | Full text available on IMF |