Blar i Discussion papers (FOR) på emneord "Tax Enforcement"
Viser treff 1-2 av 2
-
Lost in Information: National Implementation of Global Tax Agreements
(Discussion paper;22/23, Working paper, 2023-11-13)We study how national implementation of global tax agreements shape their effectiveness by focusing on the multilateral agreement on automatic information exchange on financial assets, the Common Reporting Standard (CRS). ... -
Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-cum and Cum-ex Transactions
(Discussion paper;7/22, Working paper, 2022-02-22)We study the effect of reforms that close loopholes in the enforcement of the dividend withholding tax (DWT). We focus on a Danish reform enacted in 2016, and compare Denmark to its Nordic neighbors. Our main outcome of ...