Fiscal Secrecy is a regulatory and institutional framework that enables individuals and entities to conceal financial information from foreign authorities, distinguishing itself within the broader category of financial governance practices by prioritizing the protection of taxpayer anonymity and obstructing cross-border tax transparency.
7
Publications
279
Citations
11
Authors
7
Institutions
Publications per year
2017–2026
3
Parents
Publications
7
1–5 of 7
Authors
11
- JÁJavier Ávila-Mahecha
Consejo Nacional de Ciencia y Tecnología, Guatemala
1 publications · 124 citations
1
h-index
- MW
1
h-index
- ZZZiyang Zhang
Fraunhofer Institute for Telecommunications, Heinrich Hertz Institute, Germany
1 publications · 21 citations
1
h-index
- RD
1
h-index
- RJ
1
h-index
1–5 of 11
Institutions
7
William P. Wharton Trust
Boston, United States
1 h-index
1 publications
21 citations
Consejo Nacional de Ciencia y Tecnología
Guatemala City, Guatemala
1 h-index
1 publications
124 citations
University of California, Los Angeles
Los Angeles, United States
1 h-index
1 publications
124 citations
University of Bremen
Bremen, Germany
1 h-index
1 publications
63 citations
University of Liverpool
Liverpool, United Kingdom
1 h-index
2 publications
42 citations
University of British Columbia
Vancouver, Canada
1 h-index
1 publications
29 citations
NEOMA Business School
Mont-Saint-Aignan, France
1 h-index
1 publications
21 citations
Suffolk University
Boston, United States
1 publications
11 citations
1–8 of 7
Venues
- Journal of Business Research
JBR · 1 publications · 21 citations
1
h-index
- American Economic Review Insights
AERI · 1 publications · 124 citations
1
h-index
- International Affairs
1 publications · 63 citations
1
h-index
- Journal of Monetary Economics
1 publications · 29 citations
1
h-index
- Journal of International Business Studies
JIBS · 1 publications · 21 citations
1
h-index
1–5