Bank Secrecy in Offshore Centres and Capital Flows: Does Blacklisting Matter?
Research article by Balakina et al. 2017.
Tax evasion by individuals
Countermeasures to tax evasion
Research summaries
How to tackle cross-border tax evasion by individuals? Explore our selection of recent research evaluating the effectiveness of countermeasures. These include blacklisting, exchange of information, and whistleblowing.
Hidden treasures: The impact of Automatic Exchange of Information on cross-border tax evasion
Research by Beer, Coelho and Leduc 2019
The deterrence effect of whistleblowing: An event study of leaked customer information from banks in tax havens
Research by Johannesen & Stolper 2017
Cross-border tax evasion after the Common Reporting Standard: Game over?
Research by Casi, Spengel & Stage 2020
Tax evasion and Swiss bank deposits
Research by Johannesen 2014