Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-Cum and Cum-Ex Transactions
How much wealth is hidden in financial secrecy jurisdictions? Who owns it? And how much tax revenue is lost due to wealth-related tax evasion? The secretive nature of tax evasion impedes definitive answers to these questions. Still, researchers have found ways to estimate hidden wealth globally and by country of origin. Increasing international financial transparency and availability of administrative data are key to research progress in this field. This page presents a selection of recent studies.
Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-Cum and Cum-Ex Transactions
Assessing Profit Shifting Using Country-by-Country Reports: a Non-Linear Response to Tax Rate Differentials
Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data
How large is corporate tax base erosion and profit shifting? A general equilibrium approach