Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-Cum and Cum-Ex Transactions
Research by Casi, Gavrilova, Murphy, & Zoutman 2022
Evasión fiscal de particulares
Channels of tax evasion
Research summaries
Increased international financial transparency has reduced the scope for cross-border tax evasion. Still, important loopholes remain that help circumvent the existing regulations. Explore our selection of recent research to find out more about the use of shell companies, trusts, and golden passport schemes.
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