Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/185822 
Year of Publication: 
2018
Series/Report no.: 
WWZ Working Paper No. 2018/20
Publisher: 
University of Basel, Center of Business and Economics (WWZ), Basel
Abstract: 
The U.S. Tax Program for Swiss Banks is a very significant part of the recent history of the Swiss financial industry. It has accelerated the transformation of the Swiss banking industry from a system that relied on bank secrecy to a much more compliant one. It was also rather costly for the banks involved. This short paper tries to identify the determinants of the individual penalties that were levied by the DoJ.
Subjects: 
tax evasion
bank secrecy
JEL: 
G21
H26
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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