This paper estimates the policy and economic impacts of a European Union–led effort to review and “blacklist” jurisdictions based on their compliance with international standards designed to curb corporate profit shifting and private tax evasion. Using a combination of regression discontinuity and difference-and-difference methods, there is evidence of only limited improvements in tax governance four years after the inception of the list. There is...
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INFORMATION
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2023/05/04
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Document de travail de recherche sur les politiques
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WPS10435
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1
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2023/05/04
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Disclosed
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The Impact of Tax Blacklisting
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