Combating Fiscal Fraud and Empowering Regulators

Informations projet

COFFERS

N° de convention de subvention: 727145

DOI 10.3030/727145

Projet clôturé

Date de signature de la CE 9 Août 2016

Date de début 1 Novembre 2016

Date de fin 31 Janvier 2020

Financé au titre de

• SOCIETAL CHALLENGES - Europe In A Changing World - Inclusive, Innovative And Reflective Societies

Coût total € 4 986 989,75

Contribution de l’UE € 4 986 989,75

Coordonné par

UNIVERSITEIT UTRECHT
Netherlands

Livrables

Documents, reports (47)

AML Online Codebook
Working paper on ‘Resources allocated to tackling the tax gap: a comparative EU study’
Field Study Findings for Interim Report
Article submission to scientific peer reviewed journal - 2

Article submission to scientific peer reviewed journal

Conference paper for a European Accounting Conference - 1

Conference paper for a European Accounting Conference

Post doc book WP3
Working Paper on illicit flows from developing countries
Conference Paper at the 46th European Consortium for Political Research Joint Sessions
Working Paper on Tax Crime and Money Laundering
Joint working paper with WP1 on the contribution that company regulation might make to the tax gap
Working paper on corporate maps across sectors
Article submission to practice-facing journal
Conference paper on multilateral institutions and tax
Policy brief for open roundtable holstered as CITYPERC policy workshop in London on Financial engineering and tax avoidance
Working/policy paper on administrative capacity
Working/policy paper on legal entities/structures
Contribution to edited volume
Doctoral dissertation WP6

Doctoral dissertation

Contribution to COFFERS edited volume
Conference paper on tax treaties and tax avoidance
Working paper on the use of tax gap data by EU tax authorities
Case Study on corporate form in retail sector
Joint working Paper with WP6 on Financial Secrecy together
Conference paper on the role of jurisdictions in tax regimes
Article submission to scientific peer reviewed journal - 1

Article submission to scientific peer reviewed journal

Scientific paper on AEoI submitted to scientific peer reviewed journal
Journal paper submission on the contribution that company regulation might make to the gap
Working Paper on tracing corporate forms
Joint working paper with WP2 on Financial Secrecy
Joint working paper with WP 4 on the contribution that company regulation might make to the tax gap
Edited Volume on COFFERS

Edited Volume on COFFERS with Oxford University Press

Working Paper on the role of tax havens
Conference paper for a European Accounting Conference - 2

Conference paper for a European Accounting Conference

Series of Policy Briefs
Journal paper submission of ‘Country-by-country reporting: the evidence of changes in profit shifting over time from CRD IV’

Journal paper submission of ‘Country-by-country reporting: the evidence of changes in profit shifting over time from CRD IV’

Working Paper on Money Laundering and Tax Fraud
Release of updated Financial Secrecy Index - 2

Release of updated Financial Secrecy Index

Working Paper on expert networks in professional service firms
Submission of article to scientific peer reviewed journal
Release of updated Financial Secrecy Index - 1

Release of updated Financial Secrecy Index

Policy Paper
Working paper on ‘Tax Reform and the Financial Regulatory Cycle: Innovation and Arbitrage’
Working paper on Mapping of Europe for tax evasion
Identification of Risks from Expert Networks for Final report
Working Paper on the role of financial intermediaries
Case study on corporate forms in financial services
Journal paper submission of ‘A critical appraisal of tax gap methodologies’

Websites, patent fillings, videos etc. (2)

COFFERS website
Corporate Risk Index Online

Publications

Peer reviewed articles (6)

The Political Economy of ‘Tax Spillover: A new Multilateral Framework'

Auteurs: Baker, A and Murphy, R
Publié dans: Global Policy, 2019, ISSN 1758-5880
Éditeur: John Wiley and Sons Ltd

BEPS Policy Failure—The Case of EU Country-By-Country Reporting

Auteurs: Murphy, R., Petr Janský and Atul Shah
Publié dans: Nordic Tax, 2019, ISSN 2246-1809
Éditeur: Sciendo

Tax and modern monetary theory

Auteurs: Murphy, R
Publié dans: Real World Economics Review, 2019, ISSN 1755-9472
Éditeur: World Economics Association

The Big Bang: Tax Evasion After Automatic Exchange of Information Under FATCA and CRS

Auteurs: Leo Ahrens, Fabio Bothner
Publié dans: New Political Economy, 2019, Page(s) 1-16, ISSN 1356-3467
Éditeur: Carfax Publishing Ltd.
DOI: 10.1080/13563467.2019.1639651

Turning vice into virtue: Institutional work and professional misconduct

Auteurs: Brooke Harrington
Publié dans: Human Relations, 2019, ISSN 0018-7267
Éditeur: SAGE Publications

Estimating the scale of profit shifting and tax revenue losses related to foreign direct investments

Auteurs: Petr Jansky, Miroslav Palansky
Publié dans: International Tax and Public Finance, 2019, ISSN 0927-5940
Éditeur: Kluwer Academic Publishers

Thesis and dissertations (2)

Countering cross-border tax evasion and avoidance. An assessment of OECD policy design from 2008 to 2018

Auteurs: Meinzer, Markus
Publié dans: 2019, ISBN 978-94-918-7037-8
Éditeur: Ridderprint
DOI: 10.13140/rg.2.2.14307.09769

Politics and Professionals: Transnational Struggles to Change International Taxation

Auteurs: Christensen, R.C.
Publié dans: 2019
Éditeur: Copenhagen Business School

Monographic books (1)

The Hypocritical Hegemon

Auteurs: Lukas Hakelberg
Publié dans: 2020, ISBN 9781-501748035
Éditeur: Cornell Press
DOI: 10.1353/book.73083