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Replication data for: The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown

Version
1
Resource Type
Dataset
Creator
  • Johannesen, Niels
  • Zucman, Gabriel
Publication Date
2014-01-04
Description
  • Abstract

    During the financial crisis, G20 countries compelled tax havens to sign bilateral treaties providing for exchange of bank information. Policymakers have celebrated this global initiative as the end of bank secrecy. Exploiting a unique panel dataset, our study is the first attempt to assess how the treaties affected bank deposits in tax havens. Rather than repatriating funds, our results suggest that tax evaders shifted deposits to havens not covered by a treaty with their home country. The crackdown thus caused a relocation of deposits at the benefit of the least compliant havens. We discuss the policy implications of these findings.
Availability
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Relations
  • Is supplemented by
    DOI: 10.1257/pol.6.1.65 (Text)
Publications
  • Johannesen, Niels, and Gabriel Zucman. “The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown.” American Economic Journal: Economic Policy 6, no. 1 (February 2014): 65–91. https://doi.org/10.1257/pol.6.1.65.
    • ID: 10.1257/pol.6.1.65 (DOI)

Update Metadata: 2019-10-13 | Issue Number: 1 | Registration Date: 2019-10-13

Johannesen, Niels; Zucman, Gabriel (2014): Replication data for: The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E114853V1