We analyze the impact of exchange of information in tax matters in reducing international tax evasion between 1995 and 2018. Based on bilateral deposit data for

We analyze the impact of exchange of information in tax matters in reducing international tax evasion between 1995 and 2018. Based on bilateral deposit data for

The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange

The effect of automatic exchange of information standards on cross-border tax evasion has attracted only limited attention from academics. This article responds