A victim of regulatory arbitrage? Automatic exchange of information and the use of golden visas and corporate shells
Research by Ahrens, Hakelberg and Rixen 2020
Tax evasion by individuals
Channels of tax evasion
Research summaries
Increased international financial transparency has reduced the scope for cross-border tax evasion. Still, important loopholes remain that help circumvent the existing regulations. Explore our selection of recent research to find out more about the use of shell companies, trusts, and golden passport schemes.
Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment
Research by Langenmayr and Zyska 2020
Breaking Bad: What Does the First Major Tax Haven Leak Tell Us?
Research article by Cockfield 2016
Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)
Research by de Simone, Lester & Markle 2019
The new luxury freeports: Offshore storage, tax avoidance, and ‘invisible’ art
Research by Helgadóttir 2020