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~institution:"School of Economics and Political Science, Universität St. Gallen"
~subject:"tax evasion"
~type:"book"
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Search: subject:"Secrecy"
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tax evasion
Banking secrecy
2
withholding tax
2
incidence
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income distribution
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income tax
1
welfare effects
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German
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Gärtner, Manfred
2
Brevik, Frode
1
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School of Economics and Political Science, Universität St. Gallen
International Monetary Fund (IMF)
38
International Monetary Fund
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University of St. Gallen Department of Economics working paper series 2006
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Macroeconomic effects of banking
secrecy
when tax evasion is endogenous
Brevik, Frode
;
Gärtner, Manfred
-
School of Economics and Political Science, Universität …
-
2006
We analyze a multi-country model in which a small group of countries adopts banking
secrecy
(BS) laws and a withholding …
Persistent link: https://www.econbiz.de/10005453949
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2
Die Primärinzidenz von Bankgeheimnis und Verrechnungssteuer in den Kantonen der Schweiz
Gärtner, Manfred
-
School of Economics and Political Science, Universität …
-
2006
Swiss banking
secrecy
laws not only tempt foreign investors to remain silent about at least part of their capital …
Persistent link: https://www.econbiz.de/10005200679
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