Publication:
The Impact of Tax Blacklisting

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dc.contributor.authorCollin, Matthew
dc.date.accessioned2023-05-11T17:23:08Z
dc.date.available2023-05-11T17:23:08Z
dc.date.issued2023-05-11
dc.description.abstractThis 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 also no clear evidence that the listing exercise had any impact on offshore wealth or shifted profits, largely because the bulk of jurisdictions that host both of these were not targeted by the European Union. The results suggest that “coercive” efforts to reduce global tax evasion and avoidance will struggle without better targeting and enforcement.en
dc.identifierhttp://documents.worldbank.org/curated/en/099918205042371705/IDU0fd264bfb0c6f704cda09bd20025a1aa3a08c
dc.identifier.doi10.1596/1813-9450-10435
dc.identifier.urihttps://openknowledge.worldbank.org/handle/10986/39803
dc.languageEnglish
dc.language.isoen
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Papers; 10435
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by/3.0/igo/
dc.subjectINTERNATIONAL TAX
dc.subjectEU BLACKLISTING
dc.subjectTAX HAVENS
dc.subjectPROFIT SHIFTING
dc.subjectTAX EVASION
dc.subjectTAX GOVERNANCE
dc.titleThe Impact of Tax Blacklistingen
dc.typeWorking Paper
dspace.entity.typePublication
okr.crossref.titleThe Impact of Tax Blacklisting
okr.date.disclosure2023-05-04
okr.date.lastmodified2023-05-04T00:00:00Zen
okr.doctypePolicy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099918205042371705/IDU0fd264bfb0c6f704cda09bd20025a1aa3a08c
okr.guid099918205042371705
okr.identifier.docmidIDU-fd264bfb-c6f7-4cda-9bd2-025a1aa3a08c
okr.identifier.doi10.1596/1813-9450-10435
okr.identifier.doihttp://dx.doi.org/10.1596/1813-9450-10435
okr.identifier.externaldocumentum34056955
okr.identifier.internaldocumentum34056955
okr.identifier.reportWPS10435
okr.import.id662
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099918205042371705/pdf/IDU0fd264bfb0c6f704cda09bd20025a1aa3a08c.pdfen
okr.region.geographicalEuropean Union
okr.topicMacroeconomics and Economic Growth::Tax Havens
okr.topicLaw and Development::Tax Law
okr.topicGovernance::Multinational & Corporate Governance
okr.topicPrivate Sector Development::Corporate Governance
okr.unitEFI-MTI-Macro/Fiscal-Tax (EMFTX)
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