Showing 1 - 10 of 2,415
We use mandatory Russian banks' reports to the Central Bank to construct a novel measure of offshore-banking. Individual bank involvement in offshore operations is calculated as a fraction of total transactions with foreign countries that go through offshore financial centers. We find that...
Persistent link: https://www.econbiz.de/10012971384
Persistent link: https://www.econbiz.de/10012878973
We document that the first leak of customer information from a tax haven bank caused a sudden flight of deposits from tax havens and a sharp decrease in the market value of banks known to be assisting with tax evasion. The loss of market value was largest for the banks most strongly involved in...
Persistent link: https://www.econbiz.de/10011771670
We document that the first leak of customer information from a tax haven bank caused a significant decrease in the market value of Swiss banks known to be assisting with tax evasion and that the decrease was largest for the banks most strongly involved. These findings suggest that markets...
Persistent link: https://www.econbiz.de/10011635992
Persistent link: https://www.econbiz.de/10011818205
Persistent link: https://www.econbiz.de/10012312329
Diese Doktorarbeit verdeutlicht, dass die internationale Besteuerung von Kapitaleinkommen in unserer globalisierten Welt eine Herausforderung für Regierungen ist. Haushalte halten ein beträchtiges Vermögen im Ausland, insbesondere in der Schweiz. Länder halten an ihrer nationalen...
Persistent link: https://www.econbiz.de/10010510712
Persistent link: https://www.econbiz.de/10014635226
Persistent link: https://www.econbiz.de/10009532389