Tax evasion in new disguise? Examining tax havens' international bank deposits
نویسندگان
چکیده
منابع مشابه
value added tax and tax evasion
The phenomenon of tax evasion has been always one of the most major issues among economists due to it's devastating effects on the economy and the process of economic development. Many scholars have always sought to provide solutions to reduce and limit tax evasion. The introduction of the VAT system can be seen as a milestone in the area of economic transparency and tax evasion, which refers t...
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⁎ Corresponding author. Stephen M. Ross School of Bu 701 Tappan Street, Rm. R5396, Ann Arbor, MI 48109-1 936 3914; fax: +734 936 8716. E-mail address: [email protected] (J. Slemrod). 1 The OECD report distinguished tax havens from significant revenues from the income tax but have prefe kinds of income, generally restricted to non-residents; about the kind of tax haven covered by the OECD's def...
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ژورنال
عنوان ژورنال: Journal of Public Economics
سال: 2019
ISSN: 0047-2727
DOI: 10.1016/j.jpubeco.2019.06.003