Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts
收藏NBER2018-03-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w24366
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资源简介：
In 2008, the IRS initiated efforts to curb the use of offshore accounts to evade taxes. This paper uses administrative microdata to examine the impact of the enforcement efforts on taxpayers reporting of offshore accounts and income. Enforcement caused approximately 60,000 individuals to disclose
提供机构：
美国国家经济研究局
创建时间：
2018-03-01
