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Tax Evasion and Incomplete Tax Transparency

Assistant Professor, Faculty of Law, The Chinese University of Hong Kong, Hong Kong
Received: 1 July 2018 / Accepted: 16 July 2018 / Published: 23 August 2018
(This article belongs to the Special Issue International Tax Law and Policy)
Full-Text   |   PDF [249 KB, uploaded 20 September 2018]

Abstract

This article discusses the impact of incomplete tax transparency on tax evasion. While FATCA and CRS address some forms of tax evasion, tax evaders may still use other tax evasion opportunities. Anti-tax evasion measures might not be effective or cost-efficient if tax evaders can continue evading taxes 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 reporting. This article explores policy responses that could better address the problems created by incomplete tax transparency. View Full-Text
Keywords: tax evasion; tax transparency; AEOI; CRS; FATCA; beneficial ownership register; cryptocurrencies tax evasion; tax transparency; AEOI; CRS; FATCA; beneficial ownership register; cryptocurrencies
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).
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Noked, N. Tax Evasion and Incomplete Tax Transparency. Laws 2018, 7, 31.

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