Welfare effect of closing loopholes in the dividend-withholding tax: The case of Cum-Cum and Cum-Ex transactions

What lies beneath: evidence from leaked account data on how elites use offshore banking

The new luxury freeports: Offshore storage, tax avoidance, and ‘invisible’ art

Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Breaking Bad: What Does the First Major Tax Haven Leak Tell Us?

A victim of regulatory arbitrage? Automatic exchange of information and the use of golden visas and corporate shells

Channels of tax evasion

Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment