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...
انظر المزيد
تفاصيل
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2023/5/04
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ورقة عمل خاصة ببحوث السياسات
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WPS10435
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1
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الاتحاد الأوروبي,
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2023/5/04
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Disclosed
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The Impact of Tax Blacklisting