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| HAL : halshs-00665054, version 2 |
| Fiche détaillée |  Récupérer au format |
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| Versions disponibles : | v1 (02-02-2012) | v2 (06-11-2012) |
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| The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown |
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| Niels Johannesen 1Gabriel Zucman 2, 3 |
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| (02/2012) |
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| During the financial crisis, G20 countries compelled tax havens to sign bilateral treaties providing for exchange of bank information. Policymakers have celebrated this global initiative as the end of bank secrecy. Exploiting a unique panel dataset, our study is the first attempt to assess how the treaties affected bank deposits in tax havens. Rather than repatriating funds, our results suggest that tax evaders shifted deposits to havens not covered by a treaty with their home country. The crackdown thus caused a relocation of deposits at the benefit of the least compliant havens. We discuss the policy implications of these findings. |
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| 1 : | Department of Economics - University of Copenhagen |
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University of Copenhagen |
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| 2 : | Paris-Jourdan Sciences Economiques (PSE) |
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CNRS : UMR8545 – École des Hautes Études en Sciences Sociales [EHESS] – Ecole des Ponts ParisTech – Ecole normale supérieure de Paris - ENS Paris – Institut national de la recherche agronomique (INRA) |
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| 3 : | Ecole d'Économie de Paris - Paris School of Economics (EEP-PSE) |
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Ecole d'Économie de Paris |
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| Discipline | : | Sciences de l'Homme et Société/Economie et finances |
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| Tax havens – Tax evasion |
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| Liste des fichiers attachés à ce document : | |||||
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| halshs-00665054, version 2 | |
| http://halshs.archives-ouvertes.fr/halshs-00665054 | |
| oai:halshs.archives-ouvertes.fr:halshs-00665054 | |
| Contributeur : Caroline Bauer | |
| Soumis le : Lundi 5 Novembre 2012, 16:58:25 | |
| Dernière modification le : Mardi 6 Novembre 2012, 14:34:32 | |
