Tax Enforcement Across Borders
This project examines a recent global initiative aimed at addressing international tax evasion: automatic information exchange between countries. The project investigates how tax evaders respond to the new initiative and evaluates its impact on tax enforcement across borders.
Since 2015, more than 100 countries have automatically exchanged tax-relevant information with foreign tax authorities to curb international tax evasion. Automatic information exchange represents a major shift from a narrow focus on domestic tax enforcement to a coordinated global effort targeting income across borders. The project will study how automatic information exchange policies can increase tax compliance on foreign capital and labor income. The project will provide new knowledge on how the world’s tax authorities effectively employ automatic information exchange policies for better tax enforcement in a globalized world.
The central question of the project is whether automatic information exchange reduces international tax evasion. In close collaboration with the Danish tax authorities, the project will
- study how owners of shell companies in tax havens respond to automatic information exchange and
- conduct a field experiment to test if targeted information letters improve compliance among employees with foreign wages.
Sub project 1
How did automatic information exchange affect sophisticated tax evasion through offshore shell companies?
Sub project 2
Can targeted letters using the information exchanged improve tax compliance?
The project will partly be based in Oxford University at the Centre for Business Taxation.
External
| Navn | Titel | |
|---|---|---|
| Johannesen, Niels | Professor |
