Browsing Norges Handelshøyskole 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)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). ... -
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 ...