Results 1 to 10 of about 734 (257)
Tax competition with parasitic tax havens [PDF]
Journal of Public Economics, 2009 We develop a tax competition framework in which some jurisdictions, called tax havens, are parasitic on the revenues of other countries. The havens use real resources to help companies camouflage their home-country tax avoidance, and countries use resources in an attempt to limit the transfer of tax revenues to the havens.
Joel Slemrod, John D Wilson
exaly +2 more sources
Tax havens or tax hells? A discussion of the historical roots and present consequences of tax havens [PDF]
Financial Theory and Practice, 2013 Tax havens are not recent phenomena. However, in contrast to historical precedents, tax havens in the age of mobile capital allow for non-consensual transfers and are not profitable for every citizen. We discuss the four main groups of tax havens (former
Ana Margarida Raposo, Paulo Reis Mourão
doaj +4 more sources
AN OVERVIEW OF THE EUROPEAN TAX HAVENS [PDF]
CES Working Papers, 2013 In the actual context of economic globalization, tax havens represent a significant obstacle for global governments seeking to increase their fiscal incomes and a source of polarization of income and wealth. Statistics reports showed that tax havens hold
Loredana Maftei
doaj +3 more sources
TAX HEAVENS: THEORETICAL GUIDELINES [PDF]
Annals of the University of Oradea: Economic Science, 2023 The main purpose of this paper is to study the concept and aspects of tax havens and the attempt of companies with significant revenues to avoid taxation, their causes, trends and effects in the European Union (EU) resulting from tax avoidance or tax ...
Emil Gheorghe GUIAȘ
doaj +1 more source
SSRN Electronic Journal, 2023 We document the rise of China in offshore capital markets. Chinese firms use globaltax havens to access foreign capital both in equity and bond markets. In the lasttwenty years, China’s presence went from raising a negligible amount of capital in these markets to accounting for more than half of equity issuance and around a fifth of global corporate ...
Christopher Clayton +4 more
openaire +2 more sources
Tax haven, pollution haven or both?
International Tax and Public Finance, 2022 This paper studies the interplay between two groups of countries, large and small, which compete sequentially on corporate taxes and environmental regulations to attract imperfectly mobile firms. We show that in general, the small countries undercut the large countries in terms of corporate taxes. The small countries choose to be both tax and pollution
Madiès, Thierry +2 more
openaire +4 more sources
The Economic and Social Consequences of Tax Havens in the World [PDF]
SHS Web of Conferences, 2020 The tax havens in the world have become the global phenomenon related tax avoidance, tax fraud and evasion and money laundering. The aim of the paper is to analyze their scope and to assess economic and social consequences of their existence in the world
Lénártová Gizela
doaj +1 more source
Due to the Gloomy Economic Outlook EU Fight against Tax Havens Enters a New Phase [PDF]
Revista de Management Comparat International, 2021 An important part of the massive loss of income registered by some states of the European Union is due to the tax havens. It is estimated that last year alone the impact at EU level was 75 billion Euros.
Narciz BĂLĂȘOIU
doaj +1 more source
Debt/asset ratio as evidence of profit-shifting behaviour in the Slovak Republic
Technological and Economic Development of Economy, 2019 Companies use different methods and techniques to transfer taxable profits to tax havens. The paper aims at analysing the influence of the relocation of the registered office of Slovak companies in tax havens in relation to the leverage ratio and the ...
Michal Ištok, Mária Kanderová
doaj +1 more source
Impact factor of bureaucracy to the tax system [PDF]
Ekonomski Signali, 2023 This paper is about the sensibility of taxation in the bureaucracy. Therefore, this study is for the impact factor of the tax revenues of the countries which are tax havens subject to the trustworthiness of the tax system.
Challoumis Constantinos
doaj +1 more source