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Policy Forum: Examining Canadian Offshore Tax Evasion

Arthur J. Cockfield ()
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Arthur J. Cockfield: Faculty of Law, Queen's University, Kingston, Ontario

Canadian Tax Journal, 2017, vol. 65, issue 3, 651-680

Abstract: This article reviews academic and government studies that assess the magnitude of Canadian offshore tax evasion, as well as what tax-haven data leaks such as the Panama papers have told us. This evidence, along with Canada's historically poor performance in auditing, investigating, and prosecuting offshore tax cheats, calls for an ongoing and measured legal and policy response to inhibit offshore tax evasion. The article evaluates recent Canadian reform efforts and recommends ways to improve the system for investigating and prosecuting offshore tax evaders.

Keywords: Tax evasion; offshore; information exchange; policy; reforms; disclosure (search for similar items in EconPapers)
Date: 2017
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