Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/202027 
Erscheinungsjahr: 
2019
Schriftenreihe/Nr.: 
ZEW Discussion Papers No. 18-036
Versionsangabe: 
This Version: July 20, 2019
Verlag: 
Zentrum für Europäische Wirtschaftsforschung (ZEW), Mannheim
Zusammenfassung: 
We study the effect of the first global multilateral standard for the automatic exchange of information (AEOI), the so called Common Reporting Standard (CRS), on cross border tax evasion. Employing newly available bilateral data on cross-border deposits, we find that the CRS induced a reduction of 11.9% in cross-border deposits parked in traditional offshore countries for tax evasion purposes. Moreover, regardless of the 2,600 bilateral exchange relations created under the CRS, relocation is still a desirable option. More specifically, upon the CRS implementation at the domestic level, the United States, which so far did not commit to the CRS, seems to emerge as a potentially attractive location for cross-border tax evasion.
Schlagwörter: 
Tax Evasion
Automatic Exchange of Information
Offshore Countries
Cross-Border Deposits
JEL: 
F42
G21
H26
H31
Dokumentart: 
Working Paper

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