Carolina Moura
Biographic Data
| ID | 8769933 |
|---|---|
| NAME | Carolina Moura |
| GIVEN NAMES | Carolina |
| FAMILY NAME | Moura |
| SIGNATURE | MOURA C |
| VERIFIED | No |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 1 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2026 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 0 |
Did Automatic Exchange of Information End Bank Secrecy? Evidence from Aggregate Administrative Data
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…
No prominent works on this page.
Did Automatic Exchange of Information End Bank Secrecy? Evidence from Aggregate Administrative Data
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…
Aggregate data (1 work) · Corporate Taxation and Avoidance (1 work) · Data quality (1 work) · European Monetary and Fiscal Policies (1 work) · Exchange rate (1 work) · Secrecy (1 work) · Taxation and Compliance Studies (1 work)