Seb Leduc

International Monetary Fund (IMF)

700 19th Street, N.W.

Washington, DC 20431

United States

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Scholarly Papers (1)

1.

Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion

Number of pages: 33 Posted: 23 Jan 2020
Sebastian Beer, Maria Coelho and Seb Leduc
International Monetary Fund (IMF), University of California, Berkeley, College of Letters & Science, Department of Economics and International Monetary Fund (IMF)
Downloads 134 (271,196)

Abstract:

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Tax evasion, Tax revenue, Interest rate differential, Bank accounting, Financial institutions, exchange of information, cross-border deposits, WP, offshore jurisdiction, treatment effect, saver, evader, CRS