Results 211 to 220 of about 734 (257)
Corporate income tax, IP boxes and the location of R&D. [PDF]
Int Tax Public FinancShehaj P, Weichenrieder AJ.
europepmc +1 more source
Some of the next articles are maybe not open access.
Related searches:
Related searches:
Bankers, Markets & Investors, 2019
There has been a very strong resurgence of interest in tax havens with the financial crisis of 2008, which brought to light the shadows of financial regulation and put public debts under pressure. It was not until several scandals occurred, however, that economists have really taken up this issue. This article briefly surveys the academic literature in
MONA BARAKE, GUNTHER CAPELLE-BLANCARD
openaire +2 more sources
There has been a very strong resurgence of interest in tax havens with the financial crisis of 2008, which brought to light the shadows of financial regulation and put public debts under pressure. It was not until several scandals occurred, however, that economists have really taken up this issue. This article briefly surveys the academic literature in
MONA BARAKE, GUNTHER CAPELLE-BLANCARD
openaire +2 more sources
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
openaire +2 more sources
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
openaire +2 more sources
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
openaire +2 more sources
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.
Stelios Andreadakis, Theo Nyreröd
+6 more sources
Stelios Andreadakis, Theo Nyreröd
+6 more sources
Overview of the Characteristics of Tax Haven
SSRN Electronic Journal, 2023Tax havens have become a subject of great interest among policymakers, scholars and the general public, and are central to many important current policy debates. This chapter provides an overview of the scholarly literature on the characteristics and origins of tax havens.
openaire +2 more sources
The Demand for Tax Haven Operations
SSRN Electronic Journal, 2004What types of firms establish tax haven operations, and what purposes do these operations serve? Analysis of affiliate-level data for American firms indicates that larger, more international firms, and those with extensive intrafirm trade and high R and D intensities, are the most likely to use tax havens.
Mihir A. Desai +2 more
openaire +1 more source
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.
openaire +2 more sources