Browsing EUI Theses by Subject "Tax evasion"
Title:Power in international tax policy : the preconditions and redistributive consequences of credible sanction threats Author(s):HAKELBERG, LukasDate:2016Citation:Florence : European University Institute, 2016Version:Section 7.3 ‘FATCA’s impact on international tax policy' and 7.4 'The lack of reciprocity from the United States' of the PhD thesis draw upon an earlier version published as an article 'The power politics of international tax co-operation : Luxembourg, Austria and the automatic exchange of information' (2015) in the journal ‘Journal of European public policy’
Chapter 1 'Introduction and overview' and 3 'Redistributive tax cooperation' of the PhD thesis draw upon an earlier version published as an article 'Coercion in international tax cooperation : identifying the prerequisites for sanction threats by a great power' (2016) in the journal ‘Review of international political economy’Type:ThesisSeries/Number:EUI PhD theses; Department of Political and Social SciencesAbstract:International cooperation against tax evasion has had a long history of failure. Tax havens protecting the income and identities of their foreign clients through financial secrecy have persistently resisted requests from ...
Title:Tax evasion and avoidance : game theoretic approach Author(s):LIPATOV, VilenDate:2007Citation:Florence, European University Institute, 2007Type:ThesisSeries/Number:EUI PhD theses; Department of EconomicsAbstract:no abstract available