Browsing Department of Business and Management Science by Subject "Tax Evasion"
Now showing items 1-2 of 2
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Lost in Information: National Implementation of Global Tax Agreements
(Discussion paper;22/23, Working paper, 2023-11-13)In unparalleled international coordination, more than 100 countries adopted the Common Reporting Standard (CRS), committing to automatically exchange information on citizens’ foreign financial assets. We study how heterogeneity ... -
The impact of international tax information exchange agreements on the use of tax amnesty: evidence from Norway
(Discussion paper;12/19, Working paper, 2019-10-04)In this paper we develop a model for tax amnesty applications in a multi-period setting. One key insight from the model is that applying for amnesty becomes more attractive at the moment when stricter enforcement is ...