The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty
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More about this item
Keywords
tax evasion; AEoI; compliance; enforcement; CRS; tax amnesty; inequality;All these keywords.
JEL classification:
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls
- F42 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - International Policy Coordination and Transmission
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2025-02-17 (Accounting and Auditing)
- NEP-IUE-2025-02-17 (Informal and Underground Economics)
- NEP-LAW-2025-02-17 (Law and Economics)
- NEP-PUB-2025-02-17 (Public Finance)
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