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Escaping the Exchange of Information: Tax Evasion Via Citizenship-by-Investment
Dominika Langenmayr, Lennard Zyska
Ifo Institute for Economic Research Catholic University of Eichstätt-Ingolstadt
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学术脉络
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经济 / 管理Taxation and Compliance Studies
Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth
参考文献 20
The Theory of Tax Evasion: A Retrospective View
被引 616Agnar Sandmo · National Tax Journal · 2005
Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?
被引 100Dominika Langenmayr · Journal of Public Economics · 2015
Tax evasion: A model
被引 449T. N. Srinivasan · Journal of Public Economics · 1973
此处列出前 3 条
引用本文 18
Lost in Information: National Implementation of Global Tax Agreements
被引 8Annette Alstadsæter, Elisa Casi, Jakob Miethe · SSRN Electronic Journal · 2023
Improving the Measurement of Tax Residence: Implications for Research on Corporate Taxation
被引 5Jean‐Marie Meier, Jake Smith · SSRN Electronic Journal · 2022
From commodification to contestation: rethinking citizenship by investment through law and policy
被引 5Matthew Happold, Javier García Olmedo · Journal of Ethnic and Migration Studies · 2026
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