Are international deposits tax-driven?

By Harry Huizinga, G. Nicodème. 2004

120 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/292baf21ea108f396a51f101ee39eab6b67a3686

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Niels Johannesen
2. G. Zucman

In Economics and Econometrics

1. Niels Johannesen
2. G. Zucman

Citations in the corpus

• Tax Evasion and Swiss Bank Deposits (2014, background): “In some speci cations, Huizinga and Nicodème (2004) include country xed e¤ects, however, country-pair xed e¤ects would be needed to absorb all non-temporal variation.”
• Elite Capture of Foreign Aid: Evidence from Offshore Bank Accounts (2020, unknown): “22 Such considerations have led almost three decades of literature on foreign deposits to estimate models in log levels (Alworth and Andresen 1992; Huizinga and Nicodeme 2004; Johannesen 2014; Johannesen and Zucman 2014; Menkhoff and Miethe 2019) or log differences (Andersen et al. 2017).”