The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty
中文摘要
本文研究了 2017 年多边信息自动交换 (AEoI) 对瑞士税收遵从的影响。利用详细的税收征管数据和双重差分设计,我记录到税收遵从的大幅且持续的改善。信息自动交换促使约 107,000 名纳税人(约占全部纳税人的 2%)进入瑞士的税收赦免计划,披露了此前隐藏的财富达 376 亿瑞士法郎(超过 GDP 的 5.5%)。在微观层面,进入赦免计划后,参与者的申报财富平均增加约 50%,且该效应在中期持续存在。最后,证据表明,瑞士的逃税行为十分普遍,且与其他国家相比,逃税在财富分布上的分布相对更为均匀。
Abstract
This paper studies the effects of the 2017 multilateral automatic exchange of information (AEoI) on tax compliance in Switzerland. Using detailed administrative tax data and difference-in-differences designs, I document large and persistent compliance gains. The AEoI triggered around 107,000 taxpayers (about 2% of all) to enter Switzerland’s tax amnesty, disclosing CHF 37.6 billion of previously hidden wealth (over 5.5% of GDP). At the micro level, once they enter the amnesty, participants increase reported wealth by roughly 50% on average, with effects sustained in the medium run. Finally, the evidence indicates that tax evasion in Switzerland is widespread and comparatively more evenly distributed across the wealth distribution than in other countries.