Money at the Docks of Tax Havens: A Guide
Author
Abstract
Suggested Citation
DOI: 10.1628/001522108X684547
Download full text from publisher
As the access to this document is restricted, you may want to look for a different version below or search for a different version of it.
Other versions of this item:
- Shafik Hebous, 2011. "Money at the Docks of Tax Havens: A Guide," CESifo Working Paper Series 3587, CESifo.
References listed on IDEAS
- James R. Hines, 2010. "Treasure Islands," Journal of Economic Perspectives, American Economic Association, vol. 24(4), pages 103-126, Fall.
- Haufler, Andreas & Schjelderup, Guttorm, 2000.
"Corporate Tax Systems and Cross Country Profit Shifting,"
Oxford Economic Papers, Oxford University Press, vol. 52(2), pages 306-325, April.
- Haufler, A. & Schjelderup, G., 1999. "Corporate Tax Systems and Cross Country Profit Shifting," Papers 1/99, Norwegian School of Economics and Business Administration-.
- Haufler, Andreas & Schjelderup, Guttorm, 2000. "Corporate tax systems and cross country profit shifting," Munich Reprints in Economics 20419, University of Munich, Department of Economics.
- Swenson, Deborah L., 2001. "Tax Reforms and Evidence of Transfer Pricing," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(1), pages 7-26, March.
- Schwarz, Peter, 2011. "Corrigendum to "Money launderers and tax havens: Two sides of the same coin?" [Int. Rev. Law Econ. 31 (2011) 37-47]," International Review of Law and Economics, Elsevier, vol. 31(2), pages 147-147, June.
- Bucovetsky, Sam & Haufler, Andreas, 2008.
"Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed,"
Journal of International Economics, Elsevier, vol. 74(1), pages 188-201, January.
- Bucovetsky, Sam & Haufler, Andreas, 2005. "Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed?," Discussion Papers in Economics 729, University of Munich, Department of Economics.
- Bucovetsky, Sam & Haufler, Andreas, 2008. "Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed?," Munich Reprints in Economics 19975, University of Munich, Department of Economics.
- Sam Bucovetsky & Andreas Haufler, 2005. "Tax Competition when Firms Choose their Organizational Form: Should Tax Loopholes for Multinationals be Closed?," CESifo Working Paper Series 1625, CESifo.
- Ruud A. de Mooij & Sjef Ederveen, 2008.
"Corporate tax elasticities: a reader's guide to empirical findings,"
Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 680-697, winter.
- Ruud A. de Mooij & Sjef Ederveen, 2008. "Corporate Tax Elasticities A Reader’s Guide to Empirical Findings," Working Papers 0822, Oxford University Centre for Business Taxation.
- Sinn, Hans-Werner, 1997.
"The selection principle and market failure in systems competition,"
Journal of Public Economics, Elsevier, vol. 66(2), pages 247-274, November.
- Sinn, Hans-Werner, 1997. "The selection principle and market failure in systems competition," Munich Reprints in Economics 19854, University of Munich, Department of Economics.
- J. C. Sharman, 2010. "Shopping for Anonymous Shell Companies: An Audit Study of Anonymity and Crime in the International Financial System," Journal of Economic Perspectives, American Economic Association, vol. 24(4), pages 127-140, Fall.
- Alan J. Auerbach, 2006.
"The Future of Capital Income Taxation,"
Fiscal Studies, Institute for Fiscal Studies, vol. 27(4), pages 399-420, December.
- Auerbach, Alan J., 2006. "The Future of Capital Income Taxation," Berkeley Olin Program in Law & Economics, Working Paper Series qt90v90406, Berkeley Olin Program in Law & Economics.
- Auerbach, Alan J., 2006. "The Future of Capital Income Taxation," Department of Economics, Working Paper Series qt90v90406, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Daniele Fabbri & Chiara Monfardini, 2008.
"Style of practice and assortative mating: a recursive probit analysis of Caesarean section scheduling in Italy,"
Applied Economics, Taylor & Francis Journals, vol. 40(11), pages 1411-1423.
- Daniele Fabbri & Chiara Monfardini, 2006. "Style of practice and assortative mating: a recursive probit analysis of cesarean section scheduling in Italy," CHILD Working Papers wp06_06, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY.
- D. Fabbri & C. Monfardini, 2006. "Style of practice and assortative mating: a recursive probit analysis of cesarean section scheduling in Italy," Working Papers 557, Dipartimento Scienze Economiche, Universita' di Bologna.
- Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2011.
"Top Incomes in the Long Run of History,"
Journal of Economic Literature, American Economic Association, vol. 49(1), pages 3-71, March.
- Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2009. "Top Incomes in the Long Run of History," NBER Working Papers 15408, National Bureau of Economic Research, Inc.
- Anthony Atkinson & Thomas Piketty & Emmanuel Saez, 2011. "Top Incomes in the Long Run of History," Post-Print halshs-00754557, HAL.
- Anthony Atkinson & Thomas Piketty & Emmanuel Saez, 2011. "Top Incomes in the Long Run of History," PSE-Ecole d'économie de Paris (Postprint) halshs-00754557, HAL.
- Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2008.
"Do countries compete over corporate tax rates?,"
Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1210-1235, June.
- Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," Economic Research Papers 269454, University of Warwick - Department of Economics.
- Devereux, Michael & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," CEPR Discussion Papers 3400, C.E.P.R. Discussion Papers.
- Devereux, Michael P & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete Over Corporate Tax Rates?," The Warwick Economics Research Paper Series (TWERPS) 642, University of Warwick, Department of Economics.
- Martin Ruf & Alfons J. Weichenrieder, 2012.
"The taxation of passive foreign investment: lessons from German experience,"
Canadian Journal of Economics, Canadian Economics Association, vol. 45(4), pages 1504-1528, November.
- Martin Ruf & Alfons J. Weichenrieder, 2012. "The taxation of passive foreign investment: lessons from German experience," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 45(4), pages 1504-1528, November.
- Martin Ruf & Alfons J. Weichenrieder & Alfons Weichenrieder, 2009. "The Taxation of Passive Foreign Investment - Lessons from German Experience," CESifo Working Paper Series 2624, CESifo.
- Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger, 2009.
"Taxing Capital? Not a Bad Idea after All!,"
American Economic Review, American Economic Association, vol. 99(1), pages 25-48, March.
- Juan C. Conesa & Dirk Krueger, 2004. "Taxing Capital: Not a Bad Idea After All," 2004 Meeting Papers 403, Society for Economic Dynamics.
- Conesa, Juan Carlos & Kitao, Sagiri & Krueger, Dirk, 2006. "Taxing capital? Not a bad idea after all!," CFS Working Paper Series 2006/21, Center for Financial Studies (CFS).
- Conesa, Juan Carlos & Krueger, Dirk & Kitao, Sagiri, 2006. "Taxing Capital? Not a Bad Idea After All!," CEPR Discussion Papers 5929, C.E.P.R. Discussion Papers.
- Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger, 2007. "Taxing Capital? Not a Bad Idea After All!," NBER Working Papers 12880, National Bureau of Economic Research, Inc.
- Feld, Lars P. & Heckemeyer, Jost H. & Overesch, Michael, 2013.
"Capital structure choice and company taxation: A meta-study,"
Journal of Banking & Finance, Elsevier, vol. 37(8), pages 2850-2866.
- Feld, Lars P. & Heckemeyer, Jost H. & Overesch, Michael, 2011. "Capital structure choice and company taxation: A meta-study," ZEW Discussion Papers 11-075, ZEW - Leibniz Centre for European Economic Research.
- Lars P. Feld & Jost Henrich Heckemeyer & Michael Overesch, 2011. "Capital Structure Choice and Company Taxation: A Meta-Study," CESifo Working Paper Series 3400, CESifo.
- Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2008.
"Capital structure and international debt shifting,"
Journal of Financial Economics, Elsevier, vol. 88(1), pages 80-118, April.
- Harry Huizinga & Luc Laeven & Gaetan Nicodeme, 2006. "Capital structure and international debt shifting," European Economy - Economic Papers 2008 - 2015 263, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2007. "Capital Structure and International Debt Shifting," Working Papers CEB 07-015.RS, ULB -- Universite Libre de Bruxelles.
- Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2006. "Capital Structure and International Debt Shifting," CEPR Discussion Papers 5882, C.E.P.R. Discussion Papers.
- Mr. Luc Laeven & Harry Huizinga & Gaetan Nicodeme, 2007. "Capital Structure and International Debt Shifting," IMF Working Papers 2007/039, International Monetary Fund.
- Hebous, Shafik & Lipatov, Vilen, 2014.
"A journey from a corruption port to a tax haven,"
Journal of Comparative Economics, Elsevier, vol. 42(3), pages 739-754.
- Shafik Hebous & Vilen Lipatov, 2011. "A Journey from a Corruption Port to a Tax Haven," CESifo Working Paper Series 3620, CESifo.
- Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
- Elsayyad, May & Konrad, Kai A., 2012.
"Fighting multiple tax havens,"
Journal of International Economics, Elsevier, vol. 86(2), pages 295-305.
- May Elsayyad & Kai A. Konrad, 2010. "Fighting Multiple Tax Havens," CESifo Working Paper Series 3195, CESifo.
- May Elsayyad & Kai A. Konrad, 2011. "Fighting Multiple Tax Havens," Working Papers fighting_multiple_tax_hav, Max Planck Institute for Tax Law and Public Finance.
- Elsayyad, May & Konrad, Kai A., 2012. "Fighting Multiple Tax Havens," Munich Reprints in Economics 13964, University of Munich, Department of Economics.
- Andreas Oestreicher & Reinald Koch, 2011. "The Revenue Consequences of Using a Common Consolidated Corporate Tax Base to Determine Taxable Income in the EU Member States," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(1), pages 64-102, March.
- Eckhard Janeba & Guttorm Schjelderup, 2009.
"The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions,"
Economic Journal, Royal Economic Society, vol. 119(539), pages 1143-1161, July.
- Eckhard Janeba & Guttorm Schjelderup, 2009. "The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions," Economic Journal, Royal Economic Society, vol. 119(539), pages 1143-1161, July.
- Janeba, Eckhard & Schjelderup, Guttorm, 2008. "The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions," Discussion Papers 2008/22, Norwegian School of Economics, Department of Business and Management Science.
- Clemens Fuest & Nadine Riedel, 2010. "Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting," Working Papers 1012, Oxford University Centre for Business Taxation.
- David Joulfaian, 2000. "Corporate Income Tax Evasion and Managerial Preferences," The Review of Economics and Statistics, MIT Press, vol. 82(4), pages 698-701, November.
- Anna Gumpert & James R. Hines, Jr. & Monika Schnitzer, 2011.
"The Use of Tax Havens in Exemption Regimes,"
NBER Working Papers
17644, National Bureau of Economic Research, Inc.
- Hines, James & Schnitzer, Monika & Gumpert, Anna, 2012. "The use of tax havens in exemption regimes," CEPR Discussion Papers 8943, C.E.P.R. Discussion Papers.
- Gumpert, Anna & Hines Jr., James R. & Schnitzer, Monika, 2012. "The use of tax havens in exemption regimes," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 381, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
- Gumpert, Anna & Hines, James R. & Schnitzer, Monika, 2011. "The use of tax havens in exemption regimes," Discussion Paper Series 1: Economic Studies 2011,30, Deutsche Bundesbank.
- Johannesen, Niels, 2010. "Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens," Journal of International Economics, Elsevier, vol. 81(2), pages 253-264, July.
- Johannesen, Niels, 2012. "Optimal fiscal barriers to international economic integration in the presence of tax havens," Journal of Public Economics, Elsevier, vol. 96(3), pages 400-416.
- Thor O. Thoresen & Annette Alstadsæter, 2010.
"Shifts in Organizational Form under a Dual Income Tax System,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
- Thor Olav Thoresen & Annette Alstadsæter, 2008. "Shifts in Organizational Form under a Dual Income Tax System," CESifo Working Paper Series 2273, CESifo.
- Thor O. Thoresen & Annette Alstadsæter, 2008. "Shifts in organizational form under a dual income tax system," Discussion Papers 529, Statistics Norway, Research Department.
- Hong, Qing & Smart, Michael, 2010.
"In praise of tax havens: International tax planning and foreign direct investment,"
European Economic Review, Elsevier, vol. 54(1), pages 82-95, January.
- Qing Hong & Michael Smart, 2006. "In praise of tax havens: International tax planning and foreign direct investment," Working Papers tecipa-265, University of Toronto, Department of Economics.
- Qing Hong & Michael Smart, 2007. "In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment," CESifo Working Paper Series 1942, CESifo.
- Shafik Hebous & Martin Ruf & Alfons J. Weichenrieder & Alfons Weichenrieder, 2010. "The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments," CESifo Working Paper Series 3076, CESifo.
- Dhammika Dharmapala, 2008.
"What problems and opportunities are created by tax havens?,"
Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 661-679, winter.
- Dhammika Dharmapala, 2008. "What Problems and Opportunities are Created by Tax Havens?," Working Papers 0820, Oxford University Centre for Business Taxation.
- Slemrod, Joel & Wilson, John D., 2009.
"Tax competition with parasitic tax havens,"
Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1261-1270, December.
- Joel Slemrod & John D. Wilson, 2006. "Tax Competition With Parasitic Tax Havens," NBER Working Papers 12225, National Bureau of Economic Research, Inc.
- Kanbur, Ravi & Keen, Michael, 1993.
"Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size,"
American Economic Review, American Economic Association, vol. 83(4), pages 877-892, September.
- Ravi Kanbur & Michael Keen, 1991. "Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size," Working Paper 819, Economics Department, Queen's University.
- Dubay, Lisa & Kaestner, Robert & Waidmann, Timothy, 1999. "The impact of malpractice fears on cesarean section rates," Journal of Health Economics, Elsevier, vol. 18(4), pages 491-522, August.
- Ronald B. Davies & Carsten Eckel, 2010.
"Tax Competition for Heterogeneous Firms with Endogenous Entry,"
American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 77-102, February.
- Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry," The Institute for International Integration Studies Discussion Paper Series iiisdp214, IIIS.
- Davies, Ronald B. & Eckel, Carsten, 2010. "Tax Competition for Heterogeneous Firms with Endogenous Entry," Munich Reprints in Economics 20021, University of Munich, Department of Economics.
- Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry," University of Oregon Economics Department Working Papers 2007-6, University of Oregon Economics Department.
- Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011.
"Heterogeneous firms, 'profit shifting' FDI and international tax competition,"
Journal of Public Economics, Elsevier, vol. 95(1-2), pages 122-133, February.
- Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, ‘profit shifting’ FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1), pages 122-133.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous firms, "Profit Shifting" FDI and international tax competition," Post-Print halshs-00442818, HAL.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, 'Profit Shifting' FDI and International Tax Competition," Economics Working Papers ECO2009/15, European University Institute.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, "Profit Shifting" FDI and International Tax Competition," Documents de travail du Centre d'Economie de la Sorbonne 09073, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
- Fuest, Clemens & Hebous, Shafik & Riedel, Nadine, 2011. "International debt shifting and multinational firms in developing economies," Economics Letters, Elsevier, vol. 113(2), pages 135-138.
- Marceau, Nicolas & Mongrain, Steeve & Wilson, John D., 2010.
"Why do most countries set high tax rates on capital?,"
Journal of International Economics, Elsevier, vol. 80(2), pages 249-259, March.
- Nicolas Marceau & Steeve Mongrain & John D. Wilson, 2007. "Why Do Most Countries Set Higher Tax Rates on Capital?," Discussion Papers dp07-09, Department of Economics, Simon Fraser University.
- Nicolas Marceau & Steeve Mongrain & John D. Wilson, 2007. "Why Do Most Countries Set High Tax Rates on Capital?," Cahiers de recherche 0711, CIRPEE.
- Giorgia Maffini, 2009. "Tax Haven Activities and the Tax Liabilities of Multinational Groups," Working Papers 0925, Oxford University Centre for Business Taxation.
- Dharmapala, Dhammika & Hines Jr., James R., 2009.
"Which countries become tax havens?,"
Journal of Public Economics, Elsevier, vol. 93(9-10), pages 1058-1068, October.
- Dhammika Dharmapala & James R. Hines Jr., 2006. "Which Countries Become Tax Havens?," NBER Working Papers 12802, National Bureau of Economic Research, Inc.
- AndrewK. Rose & MarkM. Spiegel, 2007.
"Offshore Financial Centres: Parasites or Symbionts?,"
Economic Journal, Royal Economic Society, vol. 117(523), pages 1310-1335, October.
- Andrew K. Rose & Mark M. Spiegel, 2005. "Offshore financial centers: parasites or symbionts?," Working Paper Series 2005-05, Federal Reserve Bank of San Francisco.
- Andrew K. Rose & Mark Spiegel, 2006. "Offshore Financial Centers: Parasites or Symbionts?," NBER Working Papers 12044, National Bureau of Economic Research, Inc.
- Rose, Andrew & Spiegel, Mark, 2005. "Offshore Financial Centres: Parasites or Symbionts?," CEPR Discussion Papers 5081, C.E.P.R. Discussion Papers.
- Richard Baldwin & Toshihiro Okubo, 2009.
"Tax Reform, Delocation, and Heterogeneous Firms,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 111(4), pages 741-764, December.
- Richard Baldwin & Toshihiro Okubo, 2009. "Tax reform, delocation and heterogeneous firms," NBER Working Papers 15109, National Bureau of Economic Research, Inc.
- Baldwin, Richard & Okubo, Toshihiro, 2009. "Tax reform, delocation and heterogeneous firms," CEPR Discussion Papers 7340, C.E.P.R. Discussion Papers.
- Peter Birch Sørensen, 2007. "Can Capital Income Taxes Survive? And Should They?," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 172-228, June.
- Kaufmann, Daniel & Kraay, Aart & Mastruzzi, Massimo, 2010. "The worldwide governance indicators : methodology and analytical issues," Policy Research Working Paper Series 5430, The World Bank.
- Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers 0702, Oxford University Centre for Business Taxation.
- repec:bla:jfinan:v:59:y:2004:i:6:p:2451-2487 is not listed on IDEAS
- Alfons J. Weichenrieder & Alfons Weichenrieder, 2005. "(Why) Do we need Corporate Taxation?," CESifo Working Paper Series 1495, CESifo.
- Henrik Jacobsen Kleven & Camille Landais & Emmanuel Saez, 2013.
"Taxation and International Migration of Superstars: Evidence from the European Football Market,"
American Economic Review, American Economic Association, vol. 103(5), pages 1892-1924, August.
- Saez, Emmanuel & Kleven, Henrik & Landais, Camille, 2010. "Taxation and International Migration of Superstars: Evidence from the European Football Market," CEPR Discussion Papers 8134, C.E.P.R. Discussion Papers.
- Henrik Kleven & Camille Landais & Emmanuel Saez, 2010. "Taxation and International Migration of Superstars: Evidence from the European Football Market," NBER Working Papers 16545, National Bureau of Economic Research, Inc.
- Arrieta, Alejandro, 2011. "Health reform and cesarean sections in the private sector: The experience of Peru," Health Policy, Elsevier, vol. 99(2), pages 124-130, February.
- Clemens Fuest & Alfons J. Weichenrieder & Alfons Weichenrieder, 2002. "Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates," CESifo Working Paper Series 781, CESifo.
- Clausing, Kimberly A., 2009. "Multinational Firm Tax Avoidance and Tax Policy," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(4), pages 703-725, December.
- Dischinger, Matthias & Riedel, Nadine, 2011.
"Corporate taxes and the location of intangible assets within multinational firms,"
Journal of Public Economics, Elsevier, vol. 95(7-8), pages 691-707, August.
- Dischinger, Matthias & Riedel, Nadine, 2011. "Corporate taxes and the location of intangible assets within multinational firms," Journal of Public Economics, Elsevier, vol. 95(7), pages 691-707.
- Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes and the Location of Intangible Assets Within Multinational Firms," Discussion Papers in Economics 5294, University of Munich, Department of Economics.
- George R. Zodrow, 2019.
"Capital Mobility and Capital Tax Competition,"
World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 18, pages 543-570,
World Scientific Publishing Co. Pte. Ltd..
- Zodrow, George R., 2010. "Capital Mobility and Capital Tax Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 865-901, December.
- Michael Overesch & Georg Wamser, 2009.
"Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI,"
The World Economy, Wiley Blackwell, vol. 32(12), pages 1657-1684, December.
- Michael Overesch & Georg Wamser, 2008. "Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," ifo Working Paper Series 59, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Brown, H. III, 1996. "Physician demand for leisure: implications for cesarean section rates," Journal of Health Economics, Elsevier, vol. 15(2), pages 233-242, April.
- Johannes Becker & Clemens Fuest, 2010.
"Tax enforcement and tax havens under formula apportionment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(3), pages 217-235, June.
- Becker, Johannes & Fuest, Clemens, 2007. "Tax Enforcement and Tax Havens under Formula Apportionment," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 07-8, University of Cologne, FiFo Institute for Public Economics.
- Bogg, Lennart & Huang, Kun & Long, Qian & Shen, Yuan & Hemminki, Elina, 2010. "Dramatic increase of Cesarean deliveries in the midst of health reforms in rural China," Social Science & Medicine, Elsevier, vol. 70(10), pages 1544-1549, May.
- James R. Hines & Eric M. Rice, 1994.
"Fiscal Paradise: Foreign Tax Havens and American Business,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 109(1), pages 149-182.
- James R. Hines, Jr. & Eric M. Rice, 1990. "Fiscal Paradise: Foreign Tax Havens and American Business," NBER Working Papers 3477, National Bureau of Economic Research, Inc.
- Hines, J.R. & Rice, E.M., 1990. "Fiscal Paradise: Foreign Tax Havens And American Business," Papers 56, Princeton, Woodrow Wilson School - Discussion Paper.
- Alan J. Auerbach, 2007.
"Why Have Corporate Tax Revenues Declined? Another Look,"
CESifo Economic Studies, CESifo Group, vol. 53(2), pages 153-171, June.
- Alan Auerbach, 2006. "Why have Corporate Tax Revenues Declined? Another Look," CESifo Working Paper Series 1785, CESifo.
- Alan J. Auerbach, 2006. "Why Have Corporate Tax Revenues Declined? Another Look," NBER Working Papers 12463, National Bureau of Economic Research, Inc.
- Schwarz, Peter, 2011. "Money launderers and tax havens: Two sides of the same coin?," International Review of Law and Economics, Elsevier, vol. 31(1), pages 37-47, March.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "The demand for tax haven operations," Journal of Public Economics, Elsevier, vol. 90(3), pages 513-531, February.
- Johannesen, Niels, 2014.
"Tax evasion and Swiss bank deposits,"
Journal of Public Economics, Elsevier, vol. 111(C), pages 46-62.
- Niels Johannesen, 2009. "Tax Evasion and Swiss Bank Deposits," EPRU Working Paper Series 2010-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, revised Sep 2010.
- Swenson, Deborah L., 2001. "Tax Reforms and Evidence of Transfer Pricing," National Tax Journal, National Tax Association, vol. 54(n. 1), pages 7-26, March.
- Giovanni Fattore & Aleksandra Torbica, 2006. "Inpatient reimbursement system in Italy: How do tariffs relate to costs?," Health Care Management Science, Springer, vol. 9(3), pages 251-258, August.
- Mintz, Jack M. & Weichenrieder, Alfons J., 2010. "The Indirect Side of Direct Investment: Multinational Company Finance and Taxation," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262014491, April.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Alfons J. Weichenrieder & Fangying Xu, 2019.
"Are tax havens good? Implications of the crackdown on secrecy,"
Journal of Economics, Springer, vol. 127(2), pages 147-160, July.
- Weichenrieder, Alfons J. & Xu, Fangying, 2015. "Are tax havens good? Implications of the crackdown on secrecy," SAFE Working Paper Series 111, Leibniz Institute for Financial Research SAFE.
- repec:ces:ifodic:v:12:y:2015:i:4:p:19149984 is not listed on IDEAS
- Hebous, Shafik & Lipatov, Vilen, 2014.
"A journey from a corruption port to a tax haven,"
Journal of Comparative Economics, Elsevier, vol. 42(3), pages 739-754.
- Shafik Hebous & Vilen Lipatov, 2011. "A Journey from a Corruption Port to a Tax Haven," CESifo Working Paper Series 3620, CESifo.
- Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
- Hoang Ha Nguyen Thi & Alfons Weichenrieder, 2023. "Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions," CESifo Working Paper Series 10721, CESifo.
- Alessia Cassetta & Claudio Pauselli & Lucia Rizzica & Marco Tonello, 2014. "Exploring flows to tax havens through means of a gravity model: evidence from Italy," Questioni di Economia e Finanza (Occasional Papers) 236, Bank of Italy, Economic Research and International Relations Area.
- Braun, Julia & Weichenrieder, Alfons, 2015.
"Does exchange of information between tax authorities influence multinationals' use of tax havens?,"
ZEW Discussion Papers
15-015, ZEW - Leibniz Centre for European Economic Research.
- Braun, Julia & Weichenrieder, Alfons, 2015. "Does Exchange of Information Between Tax Authorities Influence Multinationals' Use of Tax Havens?," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113121, Verein für Socialpolitik / German Economic Association.
- Braun, Julia & Weichenrieder, Alfons J., 2015. "Does exchange of information between tax authorities influence multinationals' use of tax havens?," SAFE Working Paper Series 89, Leibniz Institute for Financial Research SAFE.
- Nouf Binhadab & Robert Gillanders & Thomas McCluskey, 2023. "A clean and discreet service: The role of corruption and secrecy in profit shifting by multinational firms," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 1551-1573, October.
- Shafik Hebous & Alfons J. Weichenrieder, 2015.
"What Do We Know about the Tax Planning of German-based Multinational Firms?,"
ifo DICE Report,
ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 15-21, 01.
- Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Goethe University Frankfurt, Research Center SAFE - Sustainable Architecture for Finance in Europe.
- Dhammika Dharmapala, 2023. "Overview of the Characteristics of Tax Haven," CESifo Working Paper Series 10411, CESifo.
- Shafik Hebous & Alfons J. Weichenrieder & Alfons Weichenrieder, 2015. "What Do We Know about the Tax Planning of German-based Multinational Firms?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 15-21, January.
- Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Leibniz Institute for Financial Research SAFE.
- Alexander Krenek & Margit Schratzenstaller-Altzinger, 2018. "A European Net Wealth Tax," WIFO Working Papers 561, WIFO.
- Weichenrieder, Alfons J., 2016. "Panama & Co: Implikationen für die Steuerpolitik," SAFE Policy Letters 52, Leibniz Institute for Financial Research SAFE.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Hebous, Shafik & Lipatov, Vilen, 2014.
"A journey from a corruption port to a tax haven,"
Journal of Comparative Economics, Elsevier, vol. 42(3), pages 739-754.
- Shafik Hebous & Vilen Lipatov, 2011. "A Journey from a Corruption Port to a Tax Haven," CESifo Working Paper Series 3620, CESifo.
- Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2016.
"Wages and International Tax Competition,"
Review of International Economics, Wiley Blackwell, vol. 24(5), pages 893-923, November.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2011. "Wages and International Tax Competition," Working Papers 1123, Oxford University Centre for Business Taxation.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2012. "Wages and International Tax Competition," CESifo Working Paper Series 3867, CESifo.
- Sebastian Beer & Ruud de Mooij & Li Liu, 2020.
"International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots,"
Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
- Sebastian Beer & Ruud A. de Mooij & Ms. Li Liu, 2018. "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," IMF Working Papers 2018/168, International Monetary Fund.
- Sebastian Beer & Ruud A. De Mooij & Li Liu, 2018. "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," CESifo Working Paper Series 7184, CESifo.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017.
"Banks Defy Gravity in Tax Havens,"
Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers)
hal-03101505, HAL.
- Delatte, Anne-Laure & Capelle-Blancard, Gunther & Bouvatier, Vincent, 2018. "Banks Defy Gravity in Tax Havens," CEPR Discussion Papers 12222, C.E.P.R. Discussion Papers.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers hal-03101505, HAL.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
- Pieretti, Patrice & Pulina, Giuseppe, 2020.
"Does eliminating international profit shifting increase tax revenue in high-tax countries?,"
Economic Modelling, Elsevier, vol. 93(C), pages 717-727.
- Patrice Pieretti & Giuseppe Pulina, 2015. "Does eliminating international profit shifting increase tax revenue in high-tax countries?," DEM Discussion Paper Series 15-13, Department of Economics at the University of Luxembourg.
- Mongrain, Steeve & Oh, David & van Ypersele, Tanguy, 2023.
"Tax competition in the presence of profit shifting,"
Journal of Public Economics, Elsevier, vol. 224(C).
- Steeve Mongrain & David Oh & Tanguy van Ypersele, 2020. "Tax Competition in Presence of Profit Shifting," Discussion Papers dp20-04, Department of Economics, Simon Fraser University.
- Steeve Mongrain & David Oh & Tanguy van Ypersele, 2023. "Tax competition in the presence of profit shifting," Post-Print hal-04184030, HAL.
- Alfons J. Weichenrieder & Fangying Xu, 2019.
"Are tax havens good? Implications of the crackdown on secrecy,"
Journal of Economics, Springer, vol. 127(2), pages 147-160, July.
- Weichenrieder, Alfons J. & Xu, Fangying, 2015. "Are tax havens good? Implications of the crackdown on secrecy," SAFE Working Paper Series 111, Leibniz Institute for Financial Research SAFE.
- Dhammika Dharmapala, 2008.
"What problems and opportunities are created by tax havens?,"
Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 661-679, winter.
- Dhammika Dharmapala, 2008. "What Problems and Opportunities are Created by Tax Havens?," Working Papers 0820, Oxford University Centre for Business Taxation.
- Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2015.
"Should tax policy favor high- or low-productivity firms?,"
European Economic Review, Elsevier, vol. 73(C), pages 18-34.
- Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2012. "Should tax policy favor high- or low-productivity firms?," Discussion Papers in Economics 14277, University of Munich, Department of Economics.
- Dominika Langenmayr & Andreas Hau fler & Christian J. Bauer, 2013. "Should tax policy favour high or low productivity firms?," Working Papers 1308, Oxford University Centre for Business Taxation.
- Dominika Langenmayr & Andreas Haufler & Christian J. Bauer, 2012. "Should tax policy favor high- or low-productivity firms?," Working Papers 130, Bavarian Graduate Program in Economics (BGPE).
- Dominika Langenmayr & Andreas Haufler & Christian Josef Bauer, 2012. "Should Tax Policy Favor High- or Low-Productivity Firms?," CESifo Working Paper Series 4034, CESifo.
- Hsun Chu, 2014.
"Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens,"
Scottish Journal of Political Economy, Scottish Economic Society, vol. 61(3), pages 304-321, July.
- Chu, Hsun, 2013. "Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens," MPRA Paper 53021, University Library of Munich, Germany, revised Nov 2013.
- repec:ces:ifodic:v:12:y:2015:i:4:p:19149984 is not listed on IDEAS
- Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers international_tax_competi, Max Planck Institute for Tax Law and Public Finance.
- Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
- Shafik Hebous & Alfons J. Weichenrieder & Alfons Weichenrieder, 2015.
"What Do We Know about the Tax Planning of German-based Multinational Firms?,"
ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 15-21, January.
- Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Leibniz Institute for Financial Research SAFE.
- Pieretti, Patrice & Pulina, Giuseppe, 2024. "A game-theoretic analysis of international tax compliance," Economic Modelling, Elsevier, vol. 134(C).
- Sabine Schenkelberg, 2020. "The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 1-31, February.
- Shafik Hebous & Alfons J. Weichenrieder, 2015.
"What Do We Know about the Tax Planning of German-based Multinational Firms?,"
ifo DICE Report,
ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 15-21, 01.
- Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Goethe University Frankfurt, Research Center SAFE - Sustainable Architecture for Finance in Europe.
- Rui Pan & Dao‐Zhi Zeng, 2023. "The effects of trade liberalization on tax avoidance," International Journal of Economic Theory, The International Society for Economic Theory, vol. 19(4), pages 898-932, December.
- Deborah Schanz & Andreas Dinkel & Sara Keller, 2017. "Tax attractiveness and the location of German-controlled subsidiaries," Review of Managerial Science, Springer, vol. 11(1), pages 251-297, January.
- George R. Zodrow, 2019. "Capital Mobility and Capital Tax Competition," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 18, pages 543-570, World Scientific Publishing Co. Pte. Ltd..
- Zodrow, George R., 2010. "Capital Mobility and Capital Tax Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 865-901, December.
- Patrice Pieretti & Giuseppe Pulina, 2015. "Tax havens under international pressure: How do they react?," DEM Discussion Paper Series 15-03, Department of Economics at the University of Luxembourg.
More about this item
Keywords
tax havens; tax avoidance; tax evasion; international taxation; corruption; offshore financial centers;
All these keywords.JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mhr:finarc:urn:sici:0015-2218(201409)70:3_458:matdot_2.0.tx_2-h. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Thomas Wolpert (email available below). General contact details of provider: https://www.mohrsiebeck.com/fa .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.