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Gender and Attitude Toward the Ethics of Tax Evasion : A Comparison of European and Asian Views

Wei, Wei; McGee, Robert W. - 2016

This study begins with an introduction to the issue of ethics and tax evasion and a review of dozens of studies that … have been conducted on ethics from a gender perspective, then proceeds to present the results of a study of 23 Asian and 11 … European countries on the ethics of tax evasion. The study found that, although there is widespread opposition to tax evasion …

Persistent link: https://www.econbiz.de/10014035172

Cross-border tax evasion after the common reporting standard : game over?

Spengel, Christoph; Casi, Elisa; Stage, Barbara - 2019 - This version: July 20, 2019

We study the effect of the first global multilateral standard for the automatic exchange of information (AEOI), the so called Common Reporting Standard (CRS), on cross border tax evasion. Employing newly available bilateral data on cross-border deposits, we find that the CRS induced a reduction...

Persistent link: https://www.econbiz.de/10012053474

Cross-border tax evasion after the common reporting standard : game over?

Casi, Elisa; Spengel, Christoph; Stage, Barbara - 2018

Back in 2013, the Automatic Exchange of Information (AEOI) was endorsed as the prevailing universal solution to fight cross-border tax evasion. In this regard, the OECD launched a global standard for the AEOI, the Common Reporting Standard (CRS). Currently, around 100 jurisdictions have...

Persistent link: https://www.econbiz.de/10011897994

Tax Evasion within European Union - Trends and Determinants

Masca, Simona Gabriela; Pitea, Carla - 2022

This study approaches the theme of shadow economy with special attention on tax evasion within European Union. Our aim is to highlight the dynamics of tax evasion, its causes and effects. The possibilities and mostly the difficulties to quantify the tax evasion are emphasized. Tax burden is...

Persistent link: https://www.econbiz.de/10014081295

Multinational firms in tax havens : corporate motives, regulatory countermeasures, and recent statistics

Olbert, Marcel; Spengel, Christoph; Weck, Stefan - 2023 - This version: 27 July 2023

We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes,...

Persistent link: https://www.econbiz.de/10014367377