Tax Evasion and Incomplete Tax Transparency

Laws 2018, 7, 31, DOI/10.3390/laws7030031

15 Pages Posted: 16 Oct 2018

See all articles by Noam Noked

Noam Noked

The Chinese University of Hong Kong (CUHK) - Faculty of Law

Date Written: August 23, 2018

Abstract

This article discusses the impact of incomplete tax transparency on tax evasion. While FATCA and CRS address some forms of tax evasion, tax evaders may still use other tax evasion opportunities. Anti-tax evasion measures might not be effective or cost-efficient if tax evaders can continue evading taxes through alternative tax evasion channels. Automatic exchange of information (AEOI) might also exacerbate the social harm from tax evasion if tax evaders take costly actions to avoid reporting. This article explores policy responses that could better address the problems created by incomplete tax transparency.

Keywords: Tax Evasion, Tax Transparency, AEOI, CRS, FATCA, Beneficial Ownership Register, Cryptocurrencies

JEL Classification: K34

Suggested Citation

Noked, Noam, Tax Evasion and Incomplete Tax Transparency (August 23, 2018). Laws 2018, 7, 31, DOI/10.3390/laws7030031 . Available at SSRN: https://ssrn.com/abstract=3254014

Noam Noked (Contact Author)

The Chinese University of Hong Kong (CUHK) - Faculty of Law ( email )

6/F, Lee Shau Kee Building
Shatin, New Territories
Kowloon, Sha Tin
Hong Kong

Register to save articles to
your library

Register

Paper statistics

Downloads
75
Abstract Views
291
rank
324,157
PlumX Metrics