Tax Evasion and Incomplete Tax Transparency
AbstractThis article discusses the impact of incomplete tax transparency on tax evasion. It shows that while FATCA and CRS address some types of tax evasion, tax evaders may still use other available tax evasion opportunities. Anti-tax evasion measures might not be effective or cost-efficient if tax evaders can continue evading tax through alternative tax evasion channels. Automatic exchange of information (AEOI) might also exacerbate the social harm from tax evasion if tax evaders take costly actions to avoid AEOI reporting. This article explores possible policy responses that would better address the problems created by incomplete tax transparency. View Full-Text
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Noked, N. Tax Evasion and Incomplete Tax Transparency. Laws 2018, 7, 31.
Noked N. Tax Evasion and Incomplete Tax Transparency. Laws. 2018; 7(3):31.Chicago/Turabian Style
Noked, Noam. 2018. "Tax Evasion and Incomplete Tax Transparency." Laws 7, no. 3: 31.
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