The exchange of information between tax authorities is a key instrument in the fight against international tax avoidance and evasion. A better understanding of the factors driving the exchange of information is essential for designing policies to stimulate tax transparency, and hence to successfully combat aggressive tax-planning strategies. We analyzed the incentives for exchanging tax-related information in asymmetric situations, i.e. between capital-exporting and capital-importing countries. This is typically the case in country-pairs with an OECD Member State and a developing country or a tax haven. We examined theoretically and empirically how the capital-exporting country can induce the capital-importer, which correspondingly will be the information-exporting country, to provide the requested information.


Leibniz-Gemeinschaft , Berlin , DE

Project duration

01.03.2015 - 31.08.2015

Project members

Dr. Julia Braun (Coordinator)
Prof. Martin Zagler