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CORDIS - EU research results
CORDIS

Combating Fiscal Fraud and Empowering Regulators

CORDIS provides links to public deliverables and publications of HORIZON projects.

Links to deliverables and publications from FP7 projects, as well as links to some specific result types such as dataset and software, are dynamically retrieved from OpenAIRE .

Deliverables

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

Article submission to scientific peer reviewed journal

Conference paper for a European Accounting Conference - 1 (opens in new window)

Conference paper for a European Accounting Conference

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

Doctoral dissertation

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

Article submission to scientific peer reviewed journal

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

Edited Volume on COFFERS with Oxford University Press

Working Paper on the role of tax havens (opens in new window)
Conference paper for a European Accounting Conference - 2 (opens in new window)

Conference paper for a European Accounting Conference

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

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 (opens in new window)
Release of updated Financial Secrecy Index - 2 (opens in new window)

Release of updated Financial Secrecy Index

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

Release of updated Financial Secrecy Index

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

Publications

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

Author(s): Baker, A and Murphy, R
Published in: Global Policy, 2019, ISSN 1758-5880
Publisher: John Wiley and Sons Ltd

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

Author(s): Murphy, R., Petr Janský and Atul Shah
Published in: Nordic Tax, 2019, ISSN 2246-1809
Publisher: Sciendo

Tax and modern monetary theory

Author(s): Murphy, R
Published in: Real World Economics Review, 2019, ISSN 1755-9472
Publisher: World Economics Association

The Big Bang: Tax Evasion After Automatic Exchange of Information Under FATCA and CRS (opens in new window)

Author(s): Leo Ahrens, Fabio Bothner
Published in: New Political Economy, 2019, Page(s) 1-16, ISSN 1356-3467
Publisher: Carfax Publishing Ltd.
DOI: 10.1080/13563467.2019.1639651

Turning vice into virtue: Institutional work and professional misconduct

Author(s): Brooke Harrington
Published in: Human Relations, 2019, ISSN 0018-7267
Publisher: SAGE Publications

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

Author(s): Petr Jansky, Miroslav Palansky
Published in: International Tax and Public Finance, 2019, ISSN 0927-5940
Publisher: Kluwer Academic Publishers

Countering cross-border tax evasion and avoidance. An assessment of OECD policy design from 2008 to 2018 (opens in new window)

Author(s): Meinzer, Markus
Published in: 2019, ISBN 978-94-918-7037-8
Publisher: Ridderprint
DOI: 10.13140/rg.2.2.14307.09769

Politics and Professionals: Transnational Struggles to Change International Taxation

Author(s): Christensen, R.C.
Published in: 2019
Publisher: Copenhagen Business School

The Hypocritical Hegemon (opens in new window)

Author(s): Lukas Hakelberg
Published in: 2020, ISBN 9781-501748035
Publisher: Cornell Press
DOI: 10.1353/book.73083

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