Tax Evasion and the Impact of International Regulation: A Summary of Empirical Results

Jakob Miethe and Helge Niesytka

No 104, DIW Roundup: Politik im Fokus from DIW Berlin, German Institute for Economic Research

Abstract: While combating tax evasion ranks highly on the international policy agenda and journalists are covering leak after leak, the economics profession at large has somewhat neglected the subject until recently. In the last years, however, a combination of better international financial data and ingenious identification strategies in several pioneering studies has made the subject popular in empirical economics. These contributions are summarized below.

Pages: 5 p.
Date: 2016
New Economics Papers: this item is included in nep-iue and nep-pub
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