@article{DE_SIMONE_2020,
title={Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)},
volume={58},
ISSN={1475-679X},
url={http://dx.doi.org/10.1111/1475-679x.12293},
DOI={10.1111/1475-679x.12293},
number={1},
journal={Journal of Accounting Research},
publisher={Wiley},
author={DE SIMONE,
LISA and LESTER,
REBECCA and MARKLE,
KEVIN},
year={2020},
month=jan,
pages={105–153} }