Elisa Casi

Elisa Casi
Universität Mannheim ·  Business School

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4
Publications
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21
Citations

Publications

Publications (4)
Article
We study the short-term effect of the first global multilateral standard for the automatic exchange of information (AEOI), the so-called Common Reporting Standard (CRS), on cross-border tax evasion. Employing newly available bilateral data on cross-border deposits, we find that the CRS induced a reduction of 11.5% in cross-border deposits parked in...

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