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Are international deposits tax-driven
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Are international deposits tax-driven (2003)Are international deposits tax-drivenTax Evasion, Tax Competition and the Gains From Nondiscrimination: the Case of Interest Taxation in Europe (1999)Tax Evasion, Tax Competition …Legal Determinants of External Finance (1997)Legal Determinants of Externa…Is neoliberalism still spreading? The impact of international cooperation on capital taxation (2020)Is neoliberalism still spread…Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA) (2019)Transparency and Tax Evasion:…Tax evasion in new disguise? Examining tax havens' international bank deposits (2019)Tax evasion in new disguise? …Cross-Border Tax Evasion after the Common Reporting Standard: Game Over? 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this work references cited by second hop

References

  • 1997Legal Determinants of External Finance2,032 cited
  • 1999Tax Evasion, Tax Competition and the Gains From Nondiscrimination: the Case of Interest Taxation in Europe138 cited

Cited by

  • 2002A European VAT on financial services?136 cited
  • 2015Graphical Network Models for International Financial Flows135 cited
  • 2014Tax evasion and Swiss bank deposits131 cited
  • 2019Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)122 cited
  • 2006Foreign ownership and corporate income taxation: An empirical evaluation98 cited
  • 2019Tax evasion in new disguise? Examining tax havens' international bank deposits97 cited
  • 2018Cross-Border Tax Evasion after the Common Reporting Standard: Game Over?95 cited
  • 2006Information Sharing and International Taxation: A Primer85 cited
  • 2010Dividend Taxes and International Portfolio Choice82 cited
  • 2020Is neoliberalism still spreading? The impact of international cooperation on capital taxation71 cited
  • 2012Financial crises and cross-border banking: New evidence70 cited
  • 2008The OECD's Harmful Tax Competition Initiative and the Tax Havens: From Bombshell to Damp Squib65 cited
  • 2006

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Incentives and Information Exchange in International Taxation
48 cited
  • 2007Why worry? The impact of the OECD harmful tax competition initiative on Caribbean offshore financial centres45 cited
  • 2013With which countries do tax havens share information?45 cited
  • 2009Taxes, institutions and foreign diversification opportunities40 cited