Lost in Information: National Implementation of Global Tax Agreements

This paper studies how national implementation shapes individual responses to global agreements by looking at the introduction of the multilateral standard for automatic information exchange on financial assets, i.e., the Common Reporting Standard (CRS). We utilize rich micro-level data on all bank...

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Bibliographische Detailangaben

Veröffentlicht in:	Discussion paper 2023
Hauptverfasser:	Alstadsæter, Annette, Casi, Elisa, Miethe, Jakob, Stage, Barbara M. B
Format:	Artikel
Sprache:	eng
Schlagworte:	Financial Flows Global Tax Agreements Tax Enforcement Tax Evasion
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