Bourgain, Arnaud; Pieretti, Patrice; Zanaj, Skerdilajda - Centre de Recherche en Économie Appliquée (CREA), … - 2012
The aim of this paper is to analyze within a simple model how a re- moval of bank secrecy can impact tax revenues and banks' profitability assuming that offshore centers are able to offer sophisticated but legal or not easily detectable tax planning. Two alternative regimes are considered. A...