Results 1 to 10 of about 38,903 (299)
Fighting Multiple Tax Havens [PDF]
SSRN Electronic Journal, 2010 This paper develops a competition theory framework that evaluates an important aspect of the OECD’s Harmful Tax Practices Initiative against tax havens.
Elsayyad, May, Konrad, Kai A.
core +16 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 +5 more sources
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
exaly +2 more sources
Which Countries Become Tax Havens? [PDF]
Journal of Public Economics, 2009 This paper analyzes the factors influencing whether countries become tax havens. Roughly 15 percent of countries are tax havens; as has been widely observed, these countries tend to be small and affluent.
Dhammika Dharmapala, James R. Hines Jr.
core +2 more sources
DID “TAX HAVENS” DISSAPEAR? [PDF]
SEA: Practical Application of Science, 2013 The series of events from March this year, with Cyprus in the spotlight created a lot of debate around the status of the “tax havens”, Cyprus itself being for a long time nominated as one of them.
Ana-Maria GEAMĂNU
doaj +2 more sources
Tax Arbitration Through Offshore Centres аnd Tax Havens [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2019 The aim of the study is to capture the most relevant aspects regarding the functioning of offshore centres and tax havens, focusing in particular on the most important conceptual and instrumental clarifications.
A. S. Dirva, C. Dirva
doaj +2 more sources
Tax Enforcement and Tax Havens under Formula Apportionment [PDF]
SSRN Electronic Journal, 2007 In this paper, we consider optimal tax enforcement policy in the presence of profit shifting towards tax havens. We show that, under separate accounting, tax enforcement levels may be too high due to negative fiscal externalities.
Becker, Johannes, Fuest, Clemens
core +5 more sources
Studies in Business and Economics, 2008 Everyone has heard about countries such as Antigua and Barbuda, Bahamas, Costa Rica, Guernsey, Cayman, Isle of Man, Vanuatu, Liechtenstein, Switzerland being tax heavens. Who would not want to pay lower taxes, if not at all? Probably it’s a dream for any
Liliana Bunescu
core +1 more source
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
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