Reference : Vers la fin du secret bancaire dans les centres financiers offshore : Une question d’...
Scientific journals : Article
Business & economic sciences : Economic systems & public economics
http://hdl.handle.net/10993/22288
Vers la fin du secret bancaire dans les centres financiers offshore : Une question d’éthique et de concurrence fiscale
French
[en] The end of bank secrecy in offshore financial centers. Ethical and fiscal competition issues
Bourgain, Arnaud mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
Sep-2015
Revue d'Economie Financière
Association d'Economie Financière
119
287-302
Yes (verified by ORBilu)
International
0987-3368
France
[en] Offshore financial centers ; bank secrecy ; tax planning
[en] This paper is a survey of the literature that studies the end of bank secrecy in offshore financial centers. Research in this area can be read under two perspectives. On the one hand, the existence of the bank secrecy raises ethical issues like the respect of confidentiality, the equality of all before the taxation, tax evasion and the support for corrupted regimes. On the other hand, bank secrecy and its removal affect international tax competition among nation states and thus the incentives of exchange of information. A critical analysis of the existing contributions along these two strands enables us to understand better indirect and complex effects of the recent reforms on international competition for capital.
Researchers ; Professionals ; Students ; General public
http://hdl.handle.net/10993/22288

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