Capital taxation and international cooperation: The causes and consequences of automatic exchange of information

Publikation: Beiträge in SammelwerkenKapitelbegutachtet

Standard

Capital taxation and international cooperation: The causes and consequences of automatic exchange of information. / Ahrens, Leo; Bothner, Fabio; Hakelberg, Lukas et al.
Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS. Hrsg. / Brigitte Unger; Lucia Rossel; Joras Ferwerda. Oxford: Oxford University Press, 2021. S. 112-131.

Publikation: Beiträge in SammelwerkenKapitelbegutachtet

Harvard

Ahrens, L, Bothner, F, Hakelberg, L & Rixen, T 2021, Capital taxation and international cooperation: The causes and consequences of automatic exchange of information. in B Unger, L Rossel & J Ferwerda (Hrsg.), Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS. Oxford University Press, Oxford, S. 112-131. https://doi.org/10.1093/oso/9780198854722.003.0007

APA

Ahrens, L., Bothner, F., Hakelberg, L., & Rixen, T. (2021). Capital taxation and international cooperation: The causes and consequences of automatic exchange of information. In B. Unger, L. Rossel, & J. Ferwerda (Hrsg.), Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS (S. 112-131). Oxford University Press. https://doi.org/10.1093/oso/9780198854722.003.0007

Vancouver

Ahrens L, Bothner F, Hakelberg L, Rixen T. Capital taxation and international cooperation: The causes and consequences of automatic exchange of information. in Unger B, Rossel L, Ferwerda J, Hrsg., Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS. Oxford: Oxford University Press. 2021. S. 112-131 doi: 10.1093/oso/9780198854722.003.0007

Bibtex

@inbook{ce364969d03c43e4899bc32dda764ed8,
title = "Capital taxation and international cooperation: The causes and consequences of automatic exchange of information",
abstract = "This chapter addresses the causes and consequences of automatic cross-border exchange of taxpayer information (AEI). First, we argue that the introduction of AEI was enabled by the willingness of the United States to exert its superior economic power. Second, we find that AEI leads to shifts of international investment out of tax havens, while at the same time very sophisticated tax evaders have been able to use loopholes in the AEI regime. Third, we focus on the impact of AEI on domestic tax policies and show that AEI removes the pressure of international tax competition and enables governments to increase taxes on internationally mobile capital. International cooperation in the form of AEI increases the domestic policy space of governments under conditions of economic globalization and may enable a return to more progressive tax systems and a reversion of the trend of rising income and wealth inequality.",
keywords = "Automatic exchange of taxpayer information, Capital taxation, Financial transparency, Globalization, International cooperation, Tax avoidance, Tax evasion, Politics",
author = "Leo Ahrens and Fabio Bothner and Lukas Hakelberg and Thomas Rixen",
note = "Publisher Copyright: {\textcopyright} Oxford University Press 2021.",
year = "2021",
month = feb,
day = "18",
doi = "10.1093/oso/9780198854722.003.0007",
language = "English",
isbn = "978-0-19-885472-2",
pages = "112--131",
editor = "Brigitte Unger and Lucia Rossel and Joras Ferwerda",
booktitle = "Combating Fiscal Fraud and Empowering Regulators",
publisher = "Oxford University Press",
address = "United Kingdom",

}

RIS

TY - CHAP

T1 - Capital taxation and international cooperation

T2 - The causes and consequences of automatic exchange of information

AU - Ahrens, Leo

AU - Bothner, Fabio

AU - Hakelberg, Lukas

AU - Rixen, Thomas

N1 - Publisher Copyright: © Oxford University Press 2021.

PY - 2021/2/18

Y1 - 2021/2/18

N2 - This chapter addresses the causes and consequences of automatic cross-border exchange of taxpayer information (AEI). First, we argue that the introduction of AEI was enabled by the willingness of the United States to exert its superior economic power. Second, we find that AEI leads to shifts of international investment out of tax havens, while at the same time very sophisticated tax evaders have been able to use loopholes in the AEI regime. Third, we focus on the impact of AEI on domestic tax policies and show that AEI removes the pressure of international tax competition and enables governments to increase taxes on internationally mobile capital. International cooperation in the form of AEI increases the domestic policy space of governments under conditions of economic globalization and may enable a return to more progressive tax systems and a reversion of the trend of rising income and wealth inequality.

AB - This chapter addresses the causes and consequences of automatic cross-border exchange of taxpayer information (AEI). First, we argue that the introduction of AEI was enabled by the willingness of the United States to exert its superior economic power. Second, we find that AEI leads to shifts of international investment out of tax havens, while at the same time very sophisticated tax evaders have been able to use loopholes in the AEI regime. Third, we focus on the impact of AEI on domestic tax policies and show that AEI removes the pressure of international tax competition and enables governments to increase taxes on internationally mobile capital. International cooperation in the form of AEI increases the domestic policy space of governments under conditions of economic globalization and may enable a return to more progressive tax systems and a reversion of the trend of rising income and wealth inequality.

KW - Automatic exchange of taxpayer information

KW - Capital taxation

KW - Financial transparency

KW - Globalization

KW - International cooperation

KW - Tax avoidance

KW - Tax evasion

KW - Politics

UR - http://www.scopus.com/inward/record.url?scp=85113105635&partnerID=8YFLogxK

U2 - 10.1093/oso/9780198854722.003.0007

DO - 10.1093/oso/9780198854722.003.0007

M3 - Chapter

AN - SCOPUS:85113105635

SN - 978-0-19-885472-2

SP - 112

EP - 131

BT - Combating Fiscal Fraud and Empowering Regulators

A2 - Unger, Brigitte

A2 - Rossel, Lucia

A2 - Ferwerda, Joras

PB - Oxford University Press

CY - Oxford

ER -

DOI