日時：6月17日（金）17:15-18:45
報告者：濱秋 純哉 氏（法政大学）
場所：2号館11階経済学部会議室B & ZOOM（HyFlex）
幹事：長谷部拓也
言語：日本語
タイトル： The effect of the automatic exchange of information on assets on cross-border tax evasion by Japanese citizens
要旨：
Over the past few decades, the international community has taken a number of policy measures to deal with cross-border tax evasion such as the hiding of assets in tax havens. One of these measures is the establishment of a global and multilateral network to automatically exchange information on non-resident financial assets, known as the Common Reporting Standard (CRS), which has dramatically increased tax authorities’ data gathering power with regard to assets held abroad. Although several previous studies have found a significant decrease (at least in the short term) in non-resident foreign assets held in tax havens after the CRS commenced, the decrease in assets held in tax haven may not necessarily be the same for all source countries. That is, the impact on assets held by citizens in tax havens abroad is likely to differ depending on factors such as the efforts by tax authorities to combat the use of tax havens prior to the introduction of the CRS, the level of citizens’ tax compliances, etc. Against this background, using bilateral data on bank deposits for 943 country pairs, this study estimates the impact of the CRS on deposits of Japanese residents held in tax havens. The estimation results show that the CRS significantly reduced cross-border deposits in tax havens overall and that this reduction is significantly larger for Japanese residents than for residents of other countries. 

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