Low tax morale is associated with domestic tax evasion. We find evidence of cross-border
equity flows designed to evade taxes in low tax morale countries. Using Foreign Portfolio …

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 …

This chapter outlines the recent history of information exchange agreements and other
enforcement mechanisms aimed at curbing tax evasion by individuals through tax havens. 1 …

Despite the recent attention in the media and focus in the academic literature on tax havens
and tax mitigation strategies, we know very little about how the use of tax havens relates to a …

This study evaluates the mediation role of taxpayer egoism in the nexus between tax
evasion intention (TEI) and its determinants. TEI is measured as a composite variable (for …

As awareness has grown internationally of the harms caused by financial fraud, there has
been a concomitant increase in efforts to prevent and control it. Despite this growing …

The multilateral adoption of the automatic exchange of information (AEI) on bank accounts
held by nonresidents was a breakthrough in the fight against cross‐border tax evasion …

The present study analyzes the offshoring network constructed from the information
contained in the Panama Papers, characterizing worldwide regions and countries as well as …

The proper object of the fiduciary duties of corporate directors and officers is frequently
described as the central question in all corporate law. We use the adoption of constituency …

The use of tax havens by multinationals is a pervasive activity in international business.
However, we know little about the complementary relationship betweentax haven use and …