Lost in Information: National Implementation of Global Tax Agreements
dc.contributor.author | Alstadsæter, Annette | |
dc.contributor.author | Casi, Elisa | |
dc.contributor.author | Miethe, Jakob | |
dc.contributor.author | Stage, Barbara M. B. | |
dc.date.accessioned | 2023-11-13T09:58:15Z | |
dc.date.available | 2023-11-13T09:58:15Z | |
dc.date.issued | 2023-11-13 | |
dc.identifier.issn | 2387-3000 | |
dc.identifier.uri | https://hdl.handle.net/11250/3102121 | |
dc.description.abstract | 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 in national CRS implementation shapes its effectiveness. Using data on cross-border bank transfers to Norway with unparalleled detail on hidden ownership structures, we find that cash repatriation from tax havens increases significantly post-CRS, but only from countries with vigorous enforcement. Relying on global data on cross-border bank deposits, we show that highly digitized tax administrations trigger twice the drop in tax haven deposits in response to the CRS. | en_US |
dc.language.iso | eng | en_US |
dc.publisher | FOR | en_US |
dc.relation.ispartofseries | Discussion paper;22/23 | |
dc.subject | Global Tax Agreements | en_US |
dc.subject | Tax Evasion | en_US |
dc.subject | Financial Flows | en_US |
dc.subject | Tax Enforcement | en_US |
dc.title | Lost in Information: National Implementation of Global Tax Agreements | en_US |
dc.type | Working paper | en_US |
dc.source.pagenumber | 47 | en_US |
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