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Tax evasion, tax competition and the gains from nondiscrimination : the case of interest taxation in Europe
Janeba, Eckhard; Peters, Wolfgang - In: The economic journal : the journal of the Royal … 109 (1999), pp. 93-101
Persistent link: https://www.econbiz.de/10001427255
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International tax planning and treaty shopping : an Austrian view
Loukota, Helmut - In: Intertax : international tax review (1990), pp. 347-358
Persistent link: https://www.econbiz.de/10001095397
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Do strong fences make strong neighbors?
Desai, Mihir A.; Dharmapala, Dhammika - In: National tax journal 63 (2010) 4, pp. 723-740
Persistent link: https://www.econbiz.de/10009537439
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International treaties insufficiently curb global tax evasion
Menkhoff, Lukas; Miethe, Jakob - In: DIW weekly report : economy, politics, science : a … 8 (2018) 42, pp. 407-414
In recent years, the global community has promoted several initiatives aimed at breaking bank secrecy in tax havens. Such treaties for the exchange of information among tax offices can be effective. A treaty between country A and tax haven B reduces deposits from A in banks of B by approximately...
Persistent link: https://www.econbiz.de/10011917371
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Global efforts of tax authorities and tax evasion challenge
Saxunova, Darina; Szarkova, Rita - In: Journal of Eastern Europe research in business & … 2018 (2018), pp. 1-14
Persistent link: https://www.econbiz.de/10011860836
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International tax avoidance and evasion with special reference to India
Sury, M. M. - In: Vision : journal of Indian taxation 4 (2017) 1, pp. 19-39
Persistent link: https://www.econbiz.de/10011856191
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International transfer pricing and tax avoidance : evidence from linked trade-tax statistics in the United Kingdom
Liu, Li; Schmidt-Eisenlohr, Tim; Guo, Dongxian - In: The review of economics and statistics 102 (2020) 4, pp. 766-778
Persistent link: https://www.econbiz.de/10012543352
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Tax evasion and self-employment in a high-tax country : evidence from Sweden
Engström, Per; Holmlund, Bertil - In: Applied economics 41 (2009) 19/21, pp. 2419-2430
Persistent link: https://www.econbiz.de/10003886056
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Information sharing for consumption tax purposes : an empirical analysis
Ligthart, Jenny E. - In: Information economics and policy : IEP 19 (2007) 1, pp. 24-42
Persistent link: https://www.econbiz.de/10003420950