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Public Procurement and Tax Havens
SSRN Electronic Journal, 2022To understand public procurement suppliers linked to tax havens, we analyse datasets of tender-level public procurement and firm-level suppliers a provide a series of stylized facts. We estimate that around 5% of tenders by value (145 billion EUR yearly) are supplied by firms with ownership links to tax havens that are black-or grey-listed by the EU ...
Janský, Petr +2 more
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SSRN Electronic Journal, 2023
Data leaks create what is otherwise least associated with tax havens: transparency. Tax haven data leaks have occurred repeatedly and with increasing frequency since 2013, raising a natural question: What can we learn from data leaks about tax havens?
Hannes F. Wagner, Stefan Zeume
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Data leaks create what is otherwise least associated with tax havens: transparency. Tax haven data leaks have occurred repeatedly and with increasing frequency since 2013, raising a natural question: What can we learn from data leaks about tax havens?
Hannes F. Wagner, Stefan Zeume
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SSRN Electronic Journal, 2018
Tax subsidies alter the distribution of tax burdens in ways that blur the ability of researchers and policymakers to measure tax incentives at the country level, to clearly define a tax haven, and to understand firm-level tax avoidance. In the European Union (EU), control of “state aid” restricts tax subsidy competition while permitting tax rate ...
Kevin Markle, Leslie Robinson
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Tax subsidies alter the distribution of tax burdens in ways that blur the ability of researchers and policymakers to measure tax incentives at the country level, to clearly define a tax haven, and to understand firm-level tax avoidance. In the European Union (EU), control of “state aid” restricts tax subsidy competition while permitting tax rate ...
Kevin Markle, Leslie Robinson
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Tax Havens: Conduits for Corporate Tax Malfeasance
SSRN Electronic Journal, 2014Purpose This paper is an effort to demystify tax havens – what they mean, what they offer and why they are harmful. It offers a detailed analysis of abusive tax planning by multinational corporations, involving the use of tax havens, shedding light on how corporations use “egregious” tax-sheltering techniques right from their incorporation to avoid ...
Akanksha Jalan, R. Vaidyanathan
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This vital new Handbook is an authoritative volume presenting key issues in finance that have been widely discussed in the financial markets but have been neglected in textbooks and the usual compilations of conventional academic wisdom.
Jia Kang, Liang Qiang
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Jia Kang, Liang Qiang
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2019
A multinational group with widely diversified commercial interests established a company in China for the manufacture of kitchenware. The many potential items included in this domestic consumption category gave plenty of scope for local job applicants with engineering skills and design expertise to serve the market of householders, at home and abroad ...
Jian Li, Alan Paisey
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A multinational group with widely diversified commercial interests established a company in China for the manufacture of kitchenware. The many potential items included in this domestic consumption category gave plenty of scope for local job applicants with engineering skills and design expertise to serve the market of householders, at home and abroad ...
Jian Li, Alan Paisey
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Hidden Havens: State and Local Governments as Tax Havens?
SSRN Electronic Journal, 2023An international tax haven is usually a low-tax jurisdiction that seeks to attract investment by foreign investors. But, there are many state and local jurisdictions within federal systems that set zero tax rates on personal or corporate income, consumption, property, and wealth in an effort to attract activity from other high-tax jurisdictions.
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2011
Our aim is to explain how a small country can be viable as an international banking center (IBC). We build a model in which mobile investors choose between two banking centers located respectively in a small country and in a large country. These countries compete in two instruments, taxation and institutional infrastructure.
Patrice Pieretti +2 more
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Our aim is to explain how a small country can be viable as an international banking center (IBC). We build a model in which mobile investors choose between two banking centers located respectively in a small country and in a large country. These countries compete in two instruments, taxation and institutional infrastructure.
Patrice Pieretti +2 more
openaire +1 more source
1994
Apart from geographical and cultural considerations, tax havens fall into classifications regarding the tax advantages that each has to offer. These tax advantages are a result of internal legislation, and/or tax treaties with other nations. From a practical viewpoint, they are the most important considerations in choosing a tax haven.
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Apart from geographical and cultural considerations, tax havens fall into classifications regarding the tax advantages that each has to offer. These tax advantages are a result of internal legislation, and/or tax treaties with other nations. From a practical viewpoint, they are the most important considerations in choosing a tax haven.
openaire +1 more source