The Impact of Tax Blacklisting (الإنجليزية)

This paper estimates the policy and economic impacts of a European Union–led effort to review and “blacklist” jurisdictions based on their compliance with international standards designed to curb corporate profit shifting and private tax evasion. Using a combination of regression discontinuity and difference-and-difference methods, there is evidence of only limited improvements in tax governance four years after the inception of the list. There is...
انظر المزيد

تفاصيل

انظر المزيد

إشترك في التنبيهات الالكترونية/ تنبيهات البريد الالكتروني

This document is being processed or is not available.