Sarah Godar

• Did Automatic Exchange of Information End Bank Secrecy? Evidence from Aggregate Administrative Data

  Open Access•Hjalte Fejerskov Boas, Matthew Collin et al.•PREPRINT•SSRN Electronic Journal•2026

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  This paper evaluates the scope and coverage of the Common Reporting Standard (CRS), an international automatic exchange of information regime intended to eliminate bank secrecy and reduce cross-border tax evasion. We obtain new, aggregated CRS data from 26 countries, covering roughly 30% of the global amount reported by the OECD for the year 2022. We first show that cross-border financial wealth continues to be concentrated in tax havens. We then…

• Tax-Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German Affiliates of Multinational Firms

  Sarah Godar•ARTICLE•FinanzArchiv•2021

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  This paper uses confidential firm-level panel data to provide new estimates of corporate profit shifting by German affiliates of multinational corporations. The estimated semielasticity suggests that the profits of German affiliates are highly sensitive to foreign tax rate changes. The semielasticity is higher when at least one investor is located in a tax haven and is not significant when a company has never had a tax-haven investor. Using the t…

• Tax-Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German Affiliates of Multinational Firms

  Sarah Godar•ARTICLE•FinanzArchiv•2021

  Añadir item

  This paper uses confidential firm-level panel data to provide new estimates of corporate profit shifting by German affiliates of multinational corporations. The estimated semielasticity suggests that the profits of German affiliates are highly sensitive to foreign tax rate changes. The semielasticity is higher when at least one investor is located in a tax haven and is not significant when a company has never had a tax-haven investor. Using the t…

• Did Automatic Exchange of Information End Bank Secrecy? Evidence from Aggregate Administrative Data

  Open Access•Hjalte Fejerskov Boas, Matthew Collin et al.•PREPRINT•SSRN Electronic Journal•2026

  Añadir item

  This paper evaluates the scope and coverage of the Common Reporting Standard (CRS), an international automatic exchange of information regime intended to eliminate bank secrecy and reduce cross-border tax evasion. We obtain new, aggregated CRS data from 26 countries, covering roughly 30% of the global amount reported by the OECD for the year 2022. We first show that cross-border financial wealth continues to be concentrated in tax havens. We then…

Corporate Taxation and Avoidance (2 obras) · Aggregate data (1 obra) · Business (1 obra) · Corporate Finance and Governance (1 obra) · Data quality (1 obra) · Double taxation (1 obra) · Economics (1 obra) · European Monetary and Fiscal Policies (1 obra) · Exchange rate (1 obra) · Finance (1 obra)