Results 121 to 130 of about 229,922 (297)

A global assemblage of tax haven clusters: profit shifting, tax dodging and money laundering

Investigaciones Regionales - Journal of Regional Research
In this paper we explore a selection of tax haven clusters in the US and Europe as diverse but recognisable species of some fifty of the phenomena worldwide that have been seldom studied from an economic geography or spatial planning viewpoint. We treat
Philip Cooke, Rafael Boix-Domenech
doaj   +1 more source

The impact of coronary artery bypass grafting on the short‐ and long‐term development and progression of diabetic retinopathy: A Danish national matched cohort study

Acta Ophthalmologica, EarlyView.
Abstract Purpose Diabetic retinopathy (DR) is a frequent long‐term complication of diabetes. While hemodynamic changes are known risk factors for DR, the effect of coronary artery bypass grafting (CABG) on the development of DR is poorly investigated.
Lukas Greve Maschoreck, Lonny Stokholm, Frederik Nørregaard Pedersen, Nis Andersen, Jens Andresen, Toke Bek, Sebastian Dinesen, Javad Hajari, Steffen Heegaard, Kurt Højlund, Caroline Schmidt Laugesen, Ryo Kawasaki, Sören Möller, Katja Christina Schielke, Yousif Subhi, Anne Suhr Thykjær Petersen, Jakob Grauslund   +16 more
wiley   +1 more source

Do tax havens affect the usage of share buybacks schemes?

Annals of Public and Cooperative Economics, EarlyView.
Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley   +1 more source

The Tax Burden on Cross-Border Investment: Company Strategies and Country Responses [PDF]

We look at the tax burden on direct investment from three perspectives. The first section illustrates how the recognition of company tax planning and of the importance of intellectual property affects measures of effective tax rates.
Harry Grubert
core  

Tax Shell Game: How Much Did Offshore Tax Havens Cost You in 2010? [PDF]

, 2011
Provides an overview of corporations' and individuals' use of offshore tax havens and its impact on government revenue and services. Makes policy recommendations including tightening rules for U.S.
Benjamin Davis, Elizabeth Ridlington, Gary Kalman, Jeffrey Musto   +3 more
core  

An Archaeometric Approach to Reveal Organic Compounds via GC‐MS Analyses of Two Discovered Incense Burners at Daba Al‐Bayah

Archaeometry, EarlyView.
ABSTRACT This study focuses on two terracotta incense burners discovered in the Daba Al‐Bayah necropolis in the Musandam Peninsula (Oman), associated with an Iron Age collective tomb (LCG‐2). Through gas chromatography–mass spectrometry (GC‐MS), the organic residues preserved within these artifacts were analyzed to investigate their use and ...
Francesco Genchi, Federica Spagnoli, Vittorio Vinciguerra, Stefania Garzoli   +3 more
wiley   +1 more source

A Journey from a Corruption Port to a Tax Haven [PDF]

We sketch a model according to which tax havens attract corporate income generated in corrupted countries. In our framework, tax havens have two opposite effects on welfare.
Shafik Hebous, Vilen Lipatov
core  

Responses to Criticisms of Taxes on Financial Speculation [PDF]

, 2010
Although the national debate on financial transactions taxes has just begun, there have been a wide range of responses arguing that the tax is either undesirable or unenforceable, or both.
Dean Baker
core  

Further Considerations Needed to Assess Reshoring: Its Impact on Host Communities

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT After several decades of offshoring, reshoring is becoming an emergent strategy in many countries and industries. Both governments compel firms to reshore their production to their home countries as firms find, in some cases, that it is more profitable for them to do so.
Fernando Merino
wiley   +1 more source

Firm-specific determinants influencing tax avoidance among Indian multinational corporations: a panel regression approach

Cogent Economics & Finance
The unethical tax planning practices of Multinational Companies globally remain a significant and unresolved empirical issue in tax and accounting research.
P. V. Thayyib
doaj   +1 more source