Illicit financial flows (IFFs) constitute a major challenge for development in low‐income
countries, as domestic resource mobilization is imperative for providing crucial public …

Do elites capture foreign aid? This paper documents that aid disbursements to highly aid-
dependent countries coincide with sharp increases in bank deposits in offshore financial …

This paper is the first to use information from individual country-by-country (CbC) reports to
assess the extent of profit shifting by multinational enterprises. Unlike other data often used …

In this paper, we review the existing empirical evidence on how individuals respond to the
incentives created by a net wealth tax. Variation in the overall magnitude of behavioural …

We study the short-term effect of the first global multilateral standard for the automatic
exchange of information (AEOI), the so-called Common Reporting Standard (CRS), on cross …

In 2008, the IRS initiated efforts to curb the use of offshore accounts to evade taxes. This
paper uses administrative microdata to examine the impact of enforcement efforts on …

This paper reviews recent research on tax evasion by high-income, high-wealth individuals
and attempts to draw out some lessons for policymaking. We review the key concepts …

We assess the pattern of Euro Area financial integration adjusting for the role of “onshore
offshore financial centers”(OOFCs) within the Euro Area. The OOFCs of Luxembourg …

This paper analyzes a unique micro-dataset capturing the ownership of about 800,000
properties in Dubai. We use this dataset to document patterns in cross-border real estate …

We analyze the impact of exchange of information in tax matters in reducing international tax
evasion between 1995 and 2018. Based on bilateral deposit data for 39 reporting countries …