韩国高丽大学Dirk Bethmann老师在对外经济贸易大学国际经济贸易学院作了一场题为“国际偷税漏税，检测和自愿性信息披露的风险”的讲座。Dirk Bethmann，洪堡大学经济学博士，现任韩国高丽大学经济系副教授。他的主要研究领域为劳动经济学、经济增长与经济周期理论，其研究成果发表在Economic Journal, Journal of Macroeconomics、Journal of Population Economics等一系列权威刊物上。

　　对外经济贸易大学国际经济贸易学院现设8个系，分别是：国际贸易学系、金融学系、经济学系、国际运输与物流学系、政治经济学系、国际商务与合作学系、数量经济学系、财政税务学系。

　　国际逃税已成为不满的税务机关的主要来源。银行数据对涉嫌逃税者国家采购国际避税地构成一个工具来打击这种逃税。提高检测的风险，这样的购买可能会刺激自愿披露生怕面临指控税收欺诈行为。德国税务当局已多次使用这个工具，近年来，尤其是在北莱茵 - 威斯特法伦州，德国人口最多的联邦州。使用时机和数据采集和对国际逃税，涉及瑞士银行每月自愿披露内容自编的数据，北莱茵 - 威斯特法伦州，我们研究认为这种收购对自愿披露随时间的变化的影响。我们的研究结果显示，在潜在逃税者采购数据对自愿披露积极的和相当大的影响。各种稳健性检查和额外的探索证实了这一结论。

　　原文：International tax evasion has become a major source of discontent for tax authorities. State purchases of bank data on suspected tax evaders from international tax havens constitute one tool to combat such tax evasion. Increasing the risks of detection, such purchases may spur voluntary disclosures for fear of facing charges for tax fraud. Tax authorities in Germany have made repeated use of this tool in recent years, above all in North-Rhine Westphalia, Germany's most populous federal state. Using self-compiled data for North-Rhine Westphalia on the timing and content of data acquisitions and on monthly voluntary disclosures of international tax evasion involving Swiss banks, we study the effects that such acquisitions had on the evolution of voluntary disclosures over time. Our results show that purchases of data on potential tax evaders had positive and sizeable effects on voluntary disclosures. Various robustness checks and additional explorations corroborate this conclusion.