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Foreign Accounts Tax Compliance Act and American Leadership in the Campaign against International Tax Evasion: Revolution or False Dawn?

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  • Richard Eccleston
  • Felicity Gray

Abstract

type="graphical" xml:id="gpol12122-abs-0002"> If a robust, universal framework for the automatic exchange of tax and financial data is established it will have a significant impact on international tax evasion and profound implications for global capital flows, finance and business.

Suggested Citation

  • Richard Eccleston & Felicity Gray, 2014. "Foreign Accounts Tax Compliance Act and American Leadership in the Campaign against International Tax Evasion: Revolution or False Dawn?," Global Policy, London School of Economics and Political Science, vol. 5(3), pages 321-333, September.
    • Handle: RePEc:bla:glopol:v:5:y:2014:i:3:p:321-333
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    File URL: http://hdl.handle.net/10.1111/gpol.2014.5.issue-3
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    Citations

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    Cited by:

    1. Dharmapala, Dhammika, 2016. "Cross-border tax evasion under a unilateral FATCA regime," Journal of Public Economics, Elsevier, vol. 141(C), pages 29-37.
    2. Rasmus Corlin Christensen & Leonard Seabrooke & Duncan Wigan, 2022. "Professional action in global wealth chains," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 705-721, July.
    3. Erdal Tekin & Volkan Topalli & Chandler McClellan & Richard Wright, 2014. "Liquidating Crime with Illiquidity: How Switching from Cash to Credit Can Stop Street Crime," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(03), pages 45-50, October.
    4. repec:ces:ifodic:v:12:y:2014:i:3:p:19126473 is not listed on IDEAS
    5. repec:ces:ifodic:v:12:y:2014:i:2:p:19126473 is not listed on IDEAS
    6. Erdal Tekin & Volkan Topalli & Chandler McClellan & Richard Wright, 2014. "Liquidating Crime with Illiquidity: How Switching from Cash to Credit Can Stop Street Crime," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(2), pages 45-50, October.
    7. D’Avino, Carmela, 2023. "Counteracting offshore tax evasion: Evidence from the foreign account tax compliance act," International Review of Law and Economics, Elsevier, vol. 73(C).
    8. Lukas Hakelberg & Max Schaub, 2018. "The redistributive impact of hypocrisy in international taxation," Regulation & Governance, John Wiley & Sons, vol. 12(3), pages 353-370, September.
    9. Lips, Wouter, 2018. "Great powers in global tax governance: a comparison of the US role in the CRS and BEPS," SocArXiv ewd3j, Center for Open Science.
    10. Petr Janský & Markus Meinzer & Miroslav Palanský, 2022. "Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 673-704, July.
    11. Lips, Wouter, 2019. "The BRICs and International Tax Governance: The Case of Automatic Exchange of Information," SocArXiv 9nmke, Center for Open Science.

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