Examining Canadian Offshore Tax Evasion

30 Pages Posted: 21 Dec 2017  

Arthur J. Cockfield

Queen's University - Faculty of Law

Date Written: 2017

Abstract

This article reviews academic and government studies that assess the magnitude of Canadian offshore tax evasion, as well as what tax-haven data leaks such as the Panama Papers have told us. This evidence, along with Canada’s historically poor performance in auditing, investigating, and prosecuting offshore tax cheats, calls for an ongoing and measured legal and policy response to inhibit offshore tax evasion. The article evaluates recent Canadian reform efforts and recommends ways to improve the system for investigating and prosecuting offshore tax evaders.

Keywords: international tax, tax haven, data leaks, offshore tax evasion, cross-border tax information exchange

JEL Classification: F30, K14, K34, K42

Suggested Citation

Cockfield, Arthur, Examining Canadian Offshore Tax Evasion (2017). Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 65, No. 3, 2017. Available at SSRN: https://ssrn.com/abstract=3089864

Arthur Cockfield (Contact Author)

Queen's University - Faculty of Law ( email )

Macdonald Hall
Kingston, Ontario K7L 3N6 K7L3N6
Canada

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