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.