The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown †
By Niels Johannesen, G. Zucman. 2014
336 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/bbeaa687d7ed74326aac1c780c7c8f0add0e3689
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- G. Zucman
- Alex Cobham
- P. Janský
- Niels Johannesen
- M. Meinzer
- Annette Alstadsæter
- Thomas Piketty
- Emmanuel Saez
In Economics and Econometrics
- G. Zucman
- Alex Cobham
- P. Janský
- Niels Johannesen
- Annette Alstadsæter
- M. Meinzer
- Thomas Piketty
- Emmanuel Saez
Citations in the corpus
- The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy (2015, methodology): “Hines and Rice (1994) and Johannesen and Zucman (2014) assess the impact of tax havens on U.S. corporate tax and the true net foreign asset positions of rich countries, respectively. Hines and Rice (1994: 40) note the absence of a clear definition, and that “this vague characterization makes the pro”
- Who owns the wealth in tax havens? Macro evidence and implications for global inequality (2017, background): “Because the tax did not apply to accounts nominally owned by shell companies, European depositors massively shifted their assets to shell companies (see Zucman, 2013; Johannesen, 2014; Johannesen and Zucman, 2014; Roussille, 2015).”
- What is Real and What is Not in the Global FDI Network? (2019, neutral): “We attempt to quantify the exposure to these types of tax avoidance opportunities, by estimating, for each economy in the world, the share of its outward FDI where a foreign phantom corporation receives the investment and the share of its inward FDI where a foreign phantom corporation is the investo”
- Taxing the Rich (2016, neutral): “Yet, Johannesen and Zucman (2014) offer suggestive evidence that rather than repatriating funds in response, evaders tend to relocate them to alternative less compliant havens.”
- The Value of Offshore Secrets: Evidence from the Panama Papers (2019, neutral): “Along similar lines, Tax Information Exchange Agreements (TIEAs), which allow tax authorities to exchange information with tax havens, have been shown to affect round-trip tax evasion (Hanlon, Maydew, and Thornock 2015) and bank deposits (Johannesen and Zucman 2014).”