Lengwiler, Yvan and Saljihaj, Albana. (2018) The U.S. Tax Program for Swiss Banks: What Determined the Penalties? WWZ Working Papers, 2018 (20). Basel.
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Abstract
The U.S. Tax Program for Swiss Banks is a very significant part of the recent history of the Swiss financial industry. It has accelerated the transformation of the Swiss banking industry from a system that relied on bank secrecy to a much more compliant one. It was also rather costly for the banks involved. This short paper tries to identify the determinants of the individual penalties that were levied by the DoJ.
| Faculties and Departments: | 06 Faculty of Business and Economics > Departement Wirtschaftswissenschaften > Professuren Wirtschaftswissenschaften > Finanzmärkte (Lengwiler) 12 Special Collections > WWZ Publications > WWZ Discussion Papers and Working Papers |
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| UniBasel Contributors: | Lengwiler, Yvan and Saljihaj, Albana |
| Item Type: | Working Paper |
| Publisher: | WWZ |
| Number of Pages: | 19 |
| Note: | Publication type according to Uni Basel Research Database: Discussion paper / Internet publication |
| Language: | English |
| Identification Number: |
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| edoc DOI: | |
| Last Modified: | 20 Jul 2018 15:24 |
| Deposited On: | 20 Jul 2018 15:24 |
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