Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/168175
Authors: 
Bethmann, Dirk
Kvasnicka, Michael
Year of Publication: 
2017
Series/Report no.: 
Beiträge zur Jahrestagung des Vereins für Socialpolitik 2017: Alternative Geld- und Finanzarchitekturen - Session: Taxation II B19-V3
Abstract: 
State purchases of bank data on suspected tax evaders from international tax havens constitute a potential tool to combat international tax evasion. Using self-compiled data for North-Rhine Westphalia on the timing and content of such data acquisitions from whistleblowers and on monthly voluntary disclosures of international tax evasion involving Swiss banks, we show that purchases of data by tax authorities on potential tax evaders have a positive and sizeable effect on voluntary disclosures.
JEL: 
H26
Document Type: 
Conference Paper

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