打击离岸逃税:来自《外国账户税收遵从法》的证据

IF 0.9 3区社会学 Q3 ECONOMICS

International Review of Law and Economics Pub Date : 2023-03-01 DOI:10.1016/j.irle.2023.106126

Carmela D’Avino

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引用次数: 0

摘要

本文旨在探讨《外国账户税收合规法案》(FATCA)对美国跨国银行通过其在世界各地的分支机构持有的存款的影响。使用未发布的美国银行分支机构在地理上未合并的基础上持有的存款数据集，我们发现FATCA导致位于避税天堂的分支机构持有的存款减少。我们发现，在签署互惠信息交换协议的司法管辖区，这种影响更为严重。我们还提出证据，支持美国银行体系内的存款转移到没有相互政府间协议的地方。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Counteracting offshore tax evasion: Evidence from the foreign account tax compliance act

This paper aims to investigate the effect of the Foreign Account Tax Compliance Act (FATCA) on the deposits held by US global banks through their branches located around the world. Using an unpublished dataset on deposits held by branches of US banks on a geographically unconsolidated basis, we find that the FATCA led to a reduction in deposits held in branches located in tax havens. We find that this effect is more severe in those jurisdictions signing a reciprocal exchange of information agreement. We also advance evidence in support of deposit shifting within the US banking system towards locations without a reciprocal intergovernmental agreement.

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来源期刊

International Review of Law and Economics Multiple-

CiteScore

2.60

自引率

18.20%

发文量

审稿时长

48 days

期刊介绍： The International Review of Law and Economics provides a forum for interdisciplinary research at the interface of law and economics. IRLE is international in scope and audience and particularly welcomes both theoretical and empirical papers on comparative law and economics, globalization and legal harmonization, and the endogenous emergence of legal institutions, in addition to more traditional legal topics.