Tax Evasion and Swiss Bank Deposits

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The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown † (2014, methodology): “So far, both policies have big loopholes and have therefore largely failed: treaties because they are not demanding enough; the EU withholding tax because it exempts equities, derivatives, and does not look through sham corporations that tax evaders use to hold their offshore assets (Johannesen, 201”
A simpler theory of optimal capital taxation (2017, background): “Indeed, following Jones et al. (1993), there is a literature on optimal dynamic labor taxation that parallels the optimal dynamic capital taxation of Chamley and Judd. It also finds that longrun optimal tax rates on labor incomes should be zero because anticipated elasticities for human capital accu”
WHAT MOTIVATES TAX COMPLIANCE? (2018, unknown): “…withholding vastly improves compliance (at least on items subject to withholding) (Internal Revenue Service, 2016a), and providing third-party information to the tax authorities also improves compliance (Marchese, 2009; Johannesen, 2014; Adhikari et al., 2016; Naritomi, 2016; Slemrod et al., 2017).”
The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors? (2013, methodology): “See Johannesen (2010) for an analysis of the reaction of Swiss bank deposits”