International Tax Evasion, State Purchases of Confidential Bank Data and Voluntary Disclosures

Conference object English OPEN
Bethmann, Dirk; Kvasnicka, Michael;
(2017)
  • Publisher: Kiel, Hamburg: ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
  • Subject: H26
    • ddc: ddc:330
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING
    mesheuropmc: education | health care economics and organizations

State purchases of bank data on suspected tax evaders from international tax havens constitute a potential tool to combat international tax evasion. Using self-compiled data for North-Rhine Westphalia on the timing and content of such data acquisitions from whistleblowe... View more
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