Has FATCA succeeded in reducing tax evasion through foreign accounts?
评估了FATCA在减少通过外国账户逃税方面的效果，提供了长期证据，并讨论了规避FATCA报告的途径及其它后果，包括美国成为外国投资者避税天堂的可能性。
Abstract The Foreign Account Tax Compliance Act (FATCA) spurred an unprecedented increase in the IRS’s ability to obtain information about assets held and income earned by US persons in foreign financial accounts, which were especially prone to illegal tax evasion. We review the evidence on FATCA’s efficacy at reducing tax evasion through foreign accounts and provide additional, longer-term evidence. We then discuss potential avenues for avoiding FATCA reporting. We also highlight other consequences of FATCA and provide exploratory analyses pointing to the use of the United States as a tax haven for foreign investors. We conclude with policy recommendations and suggestions for future research in areas where more analysis is needed.