G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w24366
来源IDWorking Paper 24366
Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts
Niels Johannesen; Patrick Langetieg; Daniel Reck; Max Risch; Joel Slemrod
发表日期2018-03-05
出版年2018
语种英语
摘要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 offshore accounts with a combined value of around $120 billion. Most disclosures happened outside offshore voluntary disclosure programs by individuals who never admitted prior noncompliance. The disclosed accounts were concentrated in countries whose institutions facilitate tax evasion. The enforcement-driven disclosures increased annual reported capital income by $2.5-$4 billion corresponding to $0.7-$1.0 billion in additional tax revenue.
主题Public Economics ; Taxation
URLhttps://www.nber.org/papers/w24366
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/582039
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Niels Johannesen,Patrick Langetieg,Daniel Reck,et al. Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts. 2018.
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