On the Pandora Papers
Materials referenced in the podcast
Suspect foreign money flows into booming American tax havens on promise of eternal secrecy. Fitzgibbon, W., D. Cenziper, and S. Georges. ICIJ.
Whistle-blower awarded $104 million by IRS. David Kocieniewski. New York Times. 11 September 2012.
Transparency and tax evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA). De Simone, L., R. Lester, and K. Markle. 2020. Journal of Accounting Research 58: 105-153.
Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts. Johannesen, N., P. Langetieg, D. Reck, and J. Slemrod. 2020. American Economic Journal: Economic Policy 12(3): 312-437.
Halverson, C. Why South Dakota is the best state to house your trust. 26 July 2021.
Bullough, O. The great American tax haven: why the super rich love South Dakota. The Guardian. 14 November 2019.