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Socio-Economic Evolution and Tobacco Products Sales in Spain: A Long-Term Analysis of the Tobacco Kuznets Curve. [PDF]
Health EconDel Arco-Osuna MÁ +3 more
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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
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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
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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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