Results 71 to 80 of about 38,903 (299)
To avoid another Cyprus style crisis, the EU must understand how it helps to create tax havens. [PDF]
, 2013 The recent Cyprus crisis has thrown the problems posed by tax havens into sharp relief. But what determines which countries become tax havens? Achim Kemmerling argues that tax havens tend to occur when small countries stand to benefit from aligning their
Kemmerling, Achim
core
Sustainable Development, EarlyView.ABSTRACT The dynamic nature of small islands being geographically isolated and their perceived connectedness with global networks complicates research attempts to draw general conclusions on whether insularity leads to marginalization or strengthens their resilience for sustainable development.
Toheeb Lekan Jolaosho +2 more
wiley +1 more source
A Journey from a Corruption Port to a Tax Haven [PDF]
We sketch a model according to which tax havens attract corporate income generated in corrupted countries. In our framework, tax havens have two opposite effects on welfare.
Shafik Hebous, Vilen Lipatov
core
TAX HAVENS: Yesterday, today and tomorrow [PDF]
, 2017 Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2016/2017Tax havens have existed since tax existed, for this they have always gone hand in hand. Evading tax has, since the times of greeks and romans, been a worry and will
Nebot Rodríguez, José Luis
core
Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors
Sustainable Development, EarlyView.ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley +1 more source
Tax Information Exchange Influence on Czech Based Companies’ Behavior in Relation to Tax Havens
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017 In recent years, borders between countries have been opened gradually thanks to globalization, which is reflected in minimal barriers to the movement of persons and capital.
Jan Rohan, Lukáš Moravec
doaj +1 more source
Tax Competition With Parasitic Tax Havens [PDF]
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 ...
Joel Slemrod, John D. Wilson
core
Sustainable Development, EarlyView.ABSTRACT East Africa has recorded strong economic growth over the past three decades alongside a steady rise in carbon emissions, raising concerns about whether the region can sustain growth without worsening environmental pressures. This study incorporates key macroeconomic drivers of carbon emissions using panel data for 9 countries from 1990 to 2023,
Princewill Okwoche +2 more
wiley +1 more source
The Transposition of the OECD-Proposed Tax Reform at the European Union level [PDF]
Ovidius University Annals: Economic Sciences SeriesIn the context of increasing economic interdependence, tax reform has become critical on the international agenda due to widespread tax avoidance by multinational companies and digital giants.
Laurentiu-Mihai Tanase +1 more
doaj
Sustainable Development, EarlyView.ABSTRACT This study examines how home‐ and host‐country institutions jointly shape the impact of foreign direct investment (FDI) on firms' climate action commitments (CAC) in emerging markets. Drawing on New Institutional Economics and Varieties of Capitalism, we conceptualize FDI as a mechanism of institutional transmission through which multinational
Jose Pla‐Barber, David Tobón‐Orozco
wiley +1 more source