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

This paper studies tax evasion at the top of the US income distribution using IRS micro-data
from (i) random audits,(ii) targeted enforcement activities, and (iii) operational audits …

Tax havens have attracted dramatically increased interest among policymakers, scholars
and the general public in recent decades. Today, tax havens are central to many of the most …

We examine how US individuals respond to regulation intended to reduce offshore tax
evasion. The Foreign Account Tax Compliance Act (FATCA) requires foreign financial …

Recent efforts to reduce international tax evasion focus on information exchange with tax
havens. Using bilateral bank data for 1397 countrypairs in a balanced quarterly panel from …

Abstract The Foreign Account Tax Compliance Act (FATCA) spurred an unprecedented
increase in the IRS's ability to obtain information about assets held and income earned by …

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 …

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 …

This paper argues that the ability to enforce taxes on offshore income may shape the
redistributional properties of the tax system through two channels. First, it mechanically …

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 …