El presente artículo tiene como temática la evasión tributaria, la cual es un problema
mundial, de ahí su importancia y relevancia en investigación. En el presente artículo se …

Macro statistics on foreign direct investment (FDI) are blurred by offshore centers with
enormous inward and outward investment positions. This paper uses several new data …

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

We employ a structural global VAR model to analyze whether US unconventional monetary
policy shocks, identified through changes in the central bank's balance sheet, have an …

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 …

We exploit one of the largest data leaks, to date, to study whether and how firms use secret
offshore vehicles. From the leaked data, we identify 338 listed firms as users of secret …

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 …

Investment is no longer a matter of individual savers directly choosing which shares or
bonds to buy. Rather, most of their money flows through a'chain': an often extended …

We describe the taxation landscape in the cryptocurrency markets, especially concerning
US taxpayers, and examine how recent increases in tax scrutiny have led to changes in …

Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman
Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like …