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...

We study the impact of hiring former government officials on firms’ tax evasion using a unique administrative employee-employer matched data from Moscow, Russia. We find that firms hiring former top-level city government officials experience increased tax evasion: reported salaries of the...