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The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown
Open accessAbstract
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. (JEL G21, G28, H26, H87, K34)
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Cited by
Taxing across Borders: Tracking Personal Wealth and Corporate Profits
Zucman, G. (2014) · Journal of Economic Perspectives · doi:10.1257/jep.28.4.121 · Cited by 601
Self-citationAlstadsæter, A., Johannesen, N., & Zucman, G. (2019) · American Economic Review · doi:10.1257/aer.20172043 · Cited by 595
Self-citationThe Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?*
Zucman, G. (2013) · The Quarterly Journal of Economics · doi:10.1093/qje/qjt012 · Cited by 544
Self-citationWho Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality
Alstadsæter, A., Johannesen, N., & Zucman, G. (2018) · Journal of Public Economics · doi:10.1016/j.jpubeco.2018.01.008 · Cited by 385
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Metadata
- Authors
- Johannesen, N., & Zucman, G.
- Venue
- American Economic Journal: Economic Policy
- Publisher
- American Economic Association
- Published
- 2014-02-01
- Volume
- 6
- Issue
- 1
- Pages
- 65-91
- ISSN
- 1945-7731 (ISSN-L)
- 1945-774X
- OpenAlex
- W2097333847
- Cited by
- 366
- References
- 0
- FWCI
- 123.88
- Type
- journal article
- Language
- en
- Open access
- bronze
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