During the financial crisis, G20 countries compelled tax havens to sign bilateral treaties
providing for exchange of bank information. Policymakers have celebrated this global …

The article surveys some main results in the theory of capital income taxation in the open
economy; reviews recent trends in international taxation and discusses alternative blueprints …

Bilateral tax treaties are an important method of international tax cooperation. I survey the
existing literature on these agreements, highlighting the differences between the standard …

This paper investigates the impact of tax policy on international depositing. Non-bank
international deposits are shown to be positively related to interest income taxes and to the …

Abstract Using data on Foreign Portfolio Investment (FPI), we find a positive relationship
between higher tax burden and OECD residents' tax evasion, especially via tax havens …

Tax co-ordination Its desirability and redistributional implication In a world of high capital
mobility, governments may be tempted to undercut each other's capital income taxes to …

The sharing between national tax authorities of taxpayer-specific information has emerged
over the last few years as a—probably 'the'—central issue on the international tax policy …

US President Franklin D. Roosevelt, famous for the “New Deal”, publicly warned about tax
evasion through tax havens as early as the 1930s. Tax haven use has undercut tax revenue …

With automatic exchange of tax information among countries now common, tax evaders
have had to find new ways to hide their offshore holdings. One such way is citizenship-by …

In recent years tax havens and offshore financial centres have come under increasing
political pressure to cooperate with other countries in matters of taxation and efforts to crowd …