Hide-seek-hide? The effects of financial secrecy on cross-border financial assets
Janský et al. assess how the various financial transparency measures implemented in the past decade impacted the location of cross-border…
Evasion fiscale des particuliers
Stratégies d’évasion fiscale
Résumés d'articles de recherche
L’accroissement de la transparence financière internationale a réduit les possibilités d’évasion fiscale transfrontalière. Il reste cependant d’importantes failles qui permettent de contourner les réglementations existantes. Explorez notre sélection de recherches récentes pour en savoir plus sur l’utilisation des sociétés écrans, des trusts et des passeports dorés.
Tax deficits and the income shifting of U.S. multinationals
This paper argues that macroeconomic estimates of tax evasion by multinationals are not representative of the typical multinational firm because…
Profit shifting, employee pay, and inequalities: evidence from US-listed companies
The paper studies the effect of shifting profits to tax havens on the wages paid by publicly listed US multinational…
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