Tax Evasion: Responses to Tax Information Exchange Agreements

Master thesis English OPEN
Berget, Jørgen Vinje;
(2016)
  • Subject: Tax Haven | Information Exchange | TIEA | Tax Evasion | Banking Secrecy

In late 2008 and early 2009, the G8 and the G20 pressured remaining non-cooperative jurisdictions with sanctions if they failed to commit to the OECD standards of transparency and exchange of information for tax purposes and sign 12 agreements that met these standards. ... View more
  • References (6)

    3 Data 6 3.1 Tax Havens and Tax Evasion . . . . . . . . . . . . . . . . . . . . . . 6 3.2 Information Exchange Agreements and the OECD Standard . . . . . 7 3.3 Balance of Payments data from IMF . . . . . . . . . . . . . . . . . . 10 3.4 Export of Financial Services as a proxy for Foreign Financial Assets . 13 3.5 Movement of Foreign Financial Assets . . . . . . . . . . . . . . . . . 15 3.6 Control Variables from the World Bank . . . . . . . . . . . . . . . . 16 3.7 Descriptive Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

    4 Empirical Approach 21 4.1 Fixed Effects Method . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 4.2 Synthetic Control Method . . . . . . . . . . . . . . . . . . . . . . . . 23 4.3 Theory of the Synthetic Control Method . . . . . . . . . . . . . . . . 25

    5 Results and Discussions 28 5.1 Fixed Effect Estimates . . . . . . . . . . . . . . . . . . . . . . . . . . 28 5.2 Synthetic Switzerland . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

    Abadie, A., A. Diamond, and J. Hainmueller (2010). Synthetic control methods for comparative case studies: Estimating the effect of california's tobacco control program. Journal of the American Statistical Association 105 (490), 493-505.

    Abadie, A., A. Diamond, and J. Hainmueller (2015). Comparative politics and the synthetic control method. American Journal of Political Science 59 (2), 495-510.

    Abadie, A. and J. Gardeazabal (2003). The economic costs of conflict: A case study of the basque country. The American Economic Review 93 (1), 113-132.

  • Similar Research Results (2)
  • Metrics
Share - Bookmark