" Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands,"Ĥ17, CPB Netherlands Bureau for Economic Policy Analysis.Ĩb755dfc-9376-4256-a10a-b, Tilburg University, School of Economics and Management. Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van 't Riet, 2020." Offshore Tax Evasion and Wealth Inequality : Evidence from a Tax Amnesty in the Netherlands,"Ģ020-031, Tilburg University, Center for Economic Research. Leenders, Wouter & Lejour, Arjan & Rabate, Simon & Riet, Maarten van ‘t, 2020." Interest Income Tax Evasion, the EU Savings Directive and Capital Market Effects,"įiscal Studies, Institute for Fiscal Studies, vol. PSE - Labex "OSE-Ouvrir la Science Economique" PSE-Ecole d'économie de Paris (Postprint)
" The Missing Wealth of Nations: Are Europe and the U.S. " The missing wealth of nations: Are Europe and the U.S. We also present evidence suggesting that the drop in Swiss bank deposits was driven by behavioral responses aiming to escape the tax - such as the transfer of funds to bank accounts in other offshore centers and the transfer of formal ownership of Swiss bank accounts to offshore holding companies - rather than repatriation of funds. We present evidence that Swiss bank deposits owned by EU residents declined by 30–40% relative to other Swiss bank deposits in two quarters immediately before and after the tax was introduced. This paper estimates the impact of the withholding tax on Swiss bank deposits held by EU residents while using non-EU residents who were not subject to the tax as a comparison group. A recent EU reform limits the scope for this type of tax evasion by introducing a withholding tax on interest income earned by EU households in Switzerland and several other offshore centers. Bank deposits in offshore financial centers may be used to evade taxes on interest income.
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