With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide … probability that their tax evasion is detected through information exchange. Using data on cross-border bank deposits, we find … that deposits in tax havens increase after a country starts offering a citizenship-by-investment program, providing …

by studying the optimal choice of effective tax rates in an oligopolistic industry with heterogeneous firms. We show that … the optimal structure of tax differentiation depends critically on the feasible level of corporate profit taxes, which in … turn depends on the degree of international tax competition. When tax competition is moderate and profit taxes are high …

issue in a setting where governments can set differentiated effective tax rates in an oligopolistic industry where firms … with two productivity levels co-exist. We show that the optimal structure of tax differentiation depends critically on the … feasible level of the corporate profit tax, which in turn depends on the degree of international tax competition. When tax …

with the tax code. This is because, in equilibrium, intra-firm transactions occur in firms that are better than the market … multinationals' marginal costs. This allows for a reduction of tax payments with each unit sold. The optimal organization of firms … hence provides a new rationale for the empirically observed lower tax burden of multinational corporations. …

with the tax code. This is because, in equilibrium, intra-firm transactions occur in firms that are better than the market … multinationals' marginal costs. This allows for a reduction of tax payments with each unit sold. The optimal organization of firms … hence provides a new rationale for the empirically observed lower tax burden of multinational corporations. …

with the tax code. This is because, in equilibrium, intra-firm transactions occur in firms that are better than the market … multinationals' marginal costs. This allows for a reduction of tax payments with each unit sold. The optimal organization of firms … hence provides a new rationale for the empirically observed lower tax burden of multinational corporations. …

issue in a setting where governments can set differentiated effective tax rates in an oligopolistic industry in which firms … with two productivity levels co-exist. We show that the optimal structure of tax differentiation depends critically on the … feasible level of the corporate profit tax, which in turn depends on the degree of international tax competition. When tax …

the tax code. This is because, in equilibrium, intra-firm transactions occur in firms that are better than the market at … multinationals’ marginal costs, leading to a reduction of tax payments for each unit sold. The optimal organization of firms hence … provides a new rationale for the empirically observed lower tax burden of multinational corporations. …