Whistle-blowing by employees plays a major role in uncovering corporate fraud. Various recent laws aim at improving …

crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury … tax evasion positively affects economic crimes. Notably, the elasticity of tax evasion to fraud is related to the size of … adjustment costs. Finally, we find that property crimes, fraud and usury are not influenced by deterrence or clearing …

affected by tax evasion. Interestingly, the degree of substitution for fraud and usury is related to the size of tax burden …

. Subsequent leaks had qualitatively similar although smaller effects. Our findings suggest that whistleblowing in tax haven banks …