has to start the rules of international tax law, which govern the internationally relevant legal methods for the … resolution of conflicts of tax claims raised by different countries in relation to income that is produced at a cross …

Tax transparency is defined as the symmetry of information between tax authorities and taxpayers …

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 …

Prepayment position (additional tax due vs a tax refund) shouldn't influence taxpayer compliance behavior at the time … of filing an annual tax return. However, prospect theory predicts that an individual's income tax withholding position … affects taxpayer compliance. Prior research has produced mixed results. Then, to spur tax compliance, traditional enforcement …