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Tax Evasion and Market Efficiency: Evidence from the FATCA and Offshore Mutual Funds

https://doi.org/10.2139/ssrn.3683674
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52/52 checkable references clean · checked 2026-08-28

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

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The 52 checked references that resolve
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The 23 references without a DOI — listed, not checked
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no DOI — not checkedOn the Impossibility of Informationally Efficient Markets
no DOI — not checkedFew Managers Ready to Comply With FATCA
no DOI — not checkedref44
no DOI — not checkedTaxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts
no DOI — not checkedThe End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown
no DOI — not checkedref48
no DOI — not checkedref53
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no DOI — not checkedref59
no DOI — not checkedTax Milestone as FATCA Reporting Requirement Takes Effect
no DOI — not checkedIRS, Treasury Aim for Release of FATCA Guidance in Stages
no DOI — not checkedref63
no DOI — not checkedYear in Review: Steady Progress in OVDP and FATCA
no DOI — not checkedref65
no DOI — not checkedIndustry Calls for Extra Time on FATCA
no DOI — not checkedref68
no DOI — not checkedref75
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