This chapter analyses the effects of two recent tax policy reforms: Country- by-Country Reporting (CbCR) and Automatic Exchange of Information (AEoI) in the tax ecosystem. These two reforms have different goals: while the former aims at reducing tax avoidance of corporations, the latter one focuses on reducing tax evasion by individuals. How successful have these policies been and how successful will they be when implemented fully in all EU countries?
Together with James Alm and Erich Kirchler, on October 3rd, 2020, we have published an original article with Regulation & Governance.