IDEAS home Printed from https://ideas.repec.org/r/eee/pubeco/v93y2009i9-10p1058-1068.html
   My bibliography  Save this item

Which countries become tax havens?

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 176, pages 53-78.
  2. Chari, Murali & Acikgoz, Senay, 2016. "What drives emerging economy firm acquisitions in tax havens?," Journal of Business Research, Elsevier, vol. 69(2), pages 664-671.
  3. Khan, Hameed & Khan, Umair, 2019. "Financial development and FDI inflows in China," Economics Discussion Papers 2019-54, Kiel Institute for the World Economy (IfW Kiel).
  4. Weichieh Su & Danchi Tan, 2018. "Business Groups and Tax Havens," Journal of Business Ethics, Springer, vol. 153(4), pages 1067-1081, December.
  5. Chen, An & Hieber, Peter & Sureth, Caren, 2022. "Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty," arqus Discussion Papers in Quantitative Tax Research 273, arqus - Arbeitskreis Quantitative Steuerlehre.
  6. Sugata Marjit & André Seidel & Marcel Thum, 2017. "Tax Evasion, Corruption and Tax Loopholes," German Economic Review, Verein für Socialpolitik, vol. 18(3), pages 283-301, August.
  7. Timothy Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2011. "Public Policies and FDI Location: Differences between Developing and Developed Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(2), pages 171-191, June.
  8. Guttorm Schjelderup, 2016. "Secrecy jurisdictions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 168-189, February.
  9. Hsun Chu & Chu-Chuan Cheng & Yu-Bong Lai, 2015. "A political economy of tax havens," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 956-976, December.
  10. Bayer, Ralph-C. & Hodler, Roland & Raschky, Paul A. & Strittmatter, Anthony, 2020. "Expropriations, property confiscations and new offshore entities: Evidence from the Panama Papers," Journal of Economic Behavior & Organization, Elsevier, vol. 171(C), pages 132-152.
  11. Pier Luigi Sacco & Alex Arenas & Manlio De Domenico, 2022. "The political economy of big data leaks: Uncovering the skeleton of tax evasion," Papers 2202.13417, arXiv.org.
  12. 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.
  13. Delatte, Anne-Laure & Guillin, Amelie & Vicard, Vincent, 2022. "Grey zones in global finance: The distorted geography of cross-border investments," Journal of International Money and Finance, Elsevier, vol. 120(C).
  14. Konrad, Kai A. & Stolper, Tim B.M., 2016. "Coordination and the fight against tax havens," Journal of International Economics, Elsevier, vol. 103(C), pages 96-107.
  15. Arif, Asma & An, Pengli & Qi, Yajie & Li, Huajiao & An, Haizhong & Hussain, Mujahid & Wang, Yanli, 2021. "The influence factors of the national roles in the FDI network: A combined methods of complex networks and Panel Data Analysis," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 563(C).
  16. Candau, Fabien & Dienesch, Elisa, 2017. "Pollution Haven and Corruption Paradise," Journal of Environmental Economics and Management, Elsevier, vol. 85(C), pages 171-192.
  17. Keller, Sara & Schanz, Deborah, 2013. "Measuring tax attractiveness across countries," arqus Discussion Papers in Quantitative Tax Research 143, arqus - Arbeitskreis Quantitative Steuerlehre.
  18. S. Nobili, 2024. "Concentration, Market Power and International Tax Competition," Working Paper CRENoS 202406, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia.
  19. repec:ces:ifodic:v:12:y:2015:i:4:p:19151966 is not listed on IDEAS
  20. Grégoire Rota-Graziosi & Rabah Arezki & Alou Adesse Dama, 2021. "Revisiting the Relationship between Trade Liberalization and Taxation," Working Papers hal-03265604, HAL.
  21. Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, vol. 100(1), pages 120-134, March.
  22. Hameed Khan & Hameed Khan & Imrab Shaheen & Masood Ahmed & Elmin Bakhshaliev & Hashmat Ullah Khan & Asif Kabir, 2020. "Energy infrastructure and foreign direct investment in China," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 233-248, September.
  23. Katarzyna Bilicka & Clemens Fuest, 2014. "With which countries do tax havens share information?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 175-197, April.
  24. Lars Helge Haß & Sofia Johan & Maximilian André Müller, 2016. "The Effectiveness of Public Enforcement: Evidence from the Resolution of Tunneling in China," Journal of Business Ethics, Springer, vol. 134(4), pages 649-668, April.
  25. Firat Demir & Chenghao Hu, 2016. "Institutional Differences and the Direction of Bilateral Foreign Direct Investment Flows: Are South–South Flows any Different than the Rest?," The World Economy, Wiley Blackwell, vol. 39(12), pages 2000-2024, December.
  26. Maarten ‘t Riet & Arjan Lejour, 2018. "Optimal tax routing: network analysis of FDI diversion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1321-1371, October.
  27. Luisa R. Blanco & Cynthia L. Rogers, 2012. "Do Tax Havens Really Flourish?," Global Economy Journal (GEJ), World Scientific Publishing Co. Pte. Ltd., vol. 12(3), pages 1-23, August.
  28. Maarten van 't Riet & Arjan Lejour, 2014. "Ranking the Stars: Network Analysis of Bilateral Tax Treaties," CPB Discussion Paper 290.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
  29. Dhammika Dharmapala, 2021. "A New Measure Of Foreign Rule Based On Genetic Distance," Economic Inquiry, Western Economic Association International, vol. 59(2), pages 622-647, April.
  30. Enzo Dia & Jacques Melitz, 2024. "The impact of common law on the volume of legal services: An international study," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 32(1), pages 265-297, January.
  31. 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.
  32. Philip R. Lane & Gian Maria Milesi-Ferretti, 2011. "Cross-Border Investment in Small International Financial Centres," International Finance, Wiley Blackwell, vol. 14(2), pages 301-330, June.
  33. 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.
  34. Kirsten Martinus & Thomas Sigler & Iacopo Iacopini & Ben Derudder, 2021. "The brokerage role of small states and territories in global corporate networks," Growth and Change, Wiley Blackwell, vol. 52(1), pages 12-28, March.
  35. Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2021. "Avoiding taxes: banks’ use of internal debt," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 717-745, June.
  36. Azémar, Céline & Dharmapala, Dhammika, 2019. "Tax sparing agreements, territorial tax reforms, and foreign direct investment," Journal of Public Economics, Elsevier, vol. 169(C), pages 89-108.
  37. Taylor, Grantley & Richardson, Grant, 2014. "Incentives for corporate tax planning and reporting: Empirical evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(1), pages 1-15.
  38. T. J. Atwood & Christina Lewellen, 2019. "The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 259-294, March.
  39. Anastasiou, Dimitris & Ftiti, Zied & Louhichi, Waël & Tsouknidis, Dimitris, 2023. "Household deposits and consumer sentiment expectations: Evidence from Eurozone," Journal of International Money and Finance, Elsevier, vol. 131(C).
  40. Mihai Bogdan Afrasinei, 2013. "The Problem Of Tax Havens And The Romanian Tax Authorities’ Reaction," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(2), pages 149-159.
  41. 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.
  42. Bucovetsky, S., 2014. "Honor among tax havens," Journal of Public Economics, Elsevier, vol. 110(C), pages 74-81.
  43. Joana Andrade Vicente, . "Arguments for implementing formulary apportionment in the European Union," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  44. Niels Johannesen & Gabriel Zucman, 2014. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 65-91, February.
  45. Harms, Philipp & Knaze, Jakub, 2021. "Bilateral de-jure exchange rate regimes and foreign direct investment: A gravity analysis," Journal of International Money and Finance, Elsevier, vol. 117(C).
  46. Ms. Juliana Dutra Araujo & Mr. Antonio David & Carlos van Hombeeck & Mr. Chris Papageorgiou, 2015. "Non-FDI Capital Inflows in Low-Income Developing Countries: Catching the Wave?," IMF Working Papers 2015/086, International Monetary Fund.
  47. Dharmapala, Dhammika & Riedel, Nadine, 2013. "Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals," Journal of Public Economics, Elsevier, vol. 97(C), pages 95-107.
  48. Céline Azémar & Dhammika Dharmapala, 2016. "Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms," CESifo Working Paper Series 5874, CESifo.
  49. Fernando, Garcia Alvarado & Antoine, Mandel, 2022. "The network structure of global tax evasion evidence from the Panama papers," Journal of Economic Behavior & Organization, Elsevier, vol. 197(C), pages 660-684.
  50. Ziyi Wei & Quyen T. K. Nguyen, 2020. "Chinese Service Multinationals: The Degree of Internationalization and Performance," Management International Review, Springer, vol. 60(6), pages 869-908, December.
  51. Gerrit Faber & Michiel Gerritse, 2017. "Does Institutional Change Spread Across Countries? Explaining Spatial Patterns in Human Rights," The World Economy, Wiley Blackwell, vol. 40(5), pages 906-930, May.
  52. Christina M. Lewellen, 2023. "Tax haven incorporation and financial reporting transparency," Review of Accounting Studies, Springer, vol. 28(3), pages 1811-1855, September.
  53. Loredana Maftei, 2013. "An Overview Of The European Tax Havens," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(1), pages 41-50.
  54. Gauß, P. & Kortenhaus, M. & Riedel, N. & Simmler, M., 2024. "Leveling the playing field: Constraints on multinational profit shifting and the performance of national firms," Journal of Public Economics, Elsevier, vol. 234(C).
  55. Douglas J. Cumming & Sofia Johan & Anshum Pant, 2019. "Regulation of the Crypto-Economy: Managing Risks, Challenges, and Regulatory Uncertainty," JRFM, MDPI, vol. 12(3), pages 1-14, July.
  56. Scott D. Dyreng & Bradley P. Lindsey, 2009. "Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates," Journal of Accounting Research, Wiley Blackwell, vol. 47(5), pages 1283-1316, December.
  57. Burcin Col & Saurin Patel, 2019. "Going to Haven? Corporate Social Responsibility and Tax Avoidance," Journal of Business Ethics, Springer, vol. 154(4), pages 1033-1050, February.
  58. Tiemei Li & Michel Magnan & Yaqi Shi, 2022. "Governance tensions in MNCs’ accounting quality," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(8), pages 1641-1669, October.
  59. Sébastien Laffitte & Farid Toubal, 2018. "Firms, Trade and Profit Shifting: Evidence from Aggregate Data," CESifo Working Paper Series 7171, CESifo.
  60. 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.
  61. Lukas Hakelberg & Max Schaub, 2018. "The redistributive impact of hypocrisy in international taxation," Regulation & Governance, John Wiley & Sons, vol. 12(3), pages 353-370, September.
  62. Bricongne, Jean-Charles & Delpeuch, Samuel & Lopez-Forero, Margarita, 2023. "Productivity slowdown and tax havens: Where is measured value creation?," Journal of International Economics, Elsevier, vol. 143(C).
  63. Godfred Matthew Yaw Owusu & Philomina Acquah & Rita Amoah Bekoe, 2023. "Earnings management and tax avoidance research: a 30-year retrospective analysis," SN Business & Economics, Springer, vol. 3(9), pages 1-21, September.
  64. 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.
  65. Sjoerd Beugelsdijk & Jean-François Hennart & Arjen Slangen & Roger Smeets, 2010. "Why and how FDI stocks are a biased measure of MNE affiliate activity," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 41(9), pages 1444-1459, December.
  66. Yongzheng Liu, 2016. "Do government preferences matter for tax competition?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(2), pages 343-367, April.
  67. Csomós, György, 2015. "The ranking of cities as centres of the Hungarian economy, 1992–2012," MPRA Paper 73948, University Library of Munich, Germany.
  68. 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.
  69. Reiter, Franz, 2017. "Avoiding Taxes: Banks' Use of Internal Debt," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168115, Verein für Socialpolitik / German Economic Association.
  70. DeBacker, Jason & Heim, Bradley T. & Tran, Anh, 2015. "Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States," Journal of Financial Economics, Elsevier, vol. 117(1), pages 122-138.
  71. 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.
  72. Fatica, Serena & Wildmer, Gregori, 2018. "Profit shifting by EU banks: evidence from country-by-country reporting," Working Papers 2018-04, Joint Research Centre, European Commission.
  73. 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).
  74. Li Liu & Tim Schmidt-Eisenlohr & Dongxian Guo, 2020. "International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom," The Review of Economics and Statistics, MIT Press, vol. 102(4), pages 766-778, October.
  75. Desai, Mihir A. & Dharmapala, Dhammika, 2009. "Taxes, institutions and foreign diversification opportunities," Journal of Public Economics, Elsevier, vol. 93(5-6), pages 703-714, June.
  76. Eppinger, Peter & Kukharskyy, Bohdan, 2021. "Contracting institutions and firm integration around the world," European Economic Review, Elsevier, vol. 137(C).
  77. Riedel, Nadine & Böhm, Tobias & Karkinsky, Tom & Knoll, Bodo, 2015. "Corporate Taxes and Strategic Patent Location within Multinational Firms," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112978, Verein für Socialpolitik / German Economic Association.
  78. Mihir A. Desai & Dhammika Dharmapala, 2007. "Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends," NBER Working Papers 13281, National Bureau of Economic Research, Inc.
  79. Gohar S. Sedrakyan, 2018. "Can Tax Regulation and Administration Practices Impact Foreign Direct Investments?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1812, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  80. Morrow, Peter & Smart, Michael & Swistak, Artur, 2022. "VAT compliance, trade, and institutions," Journal of Public Economics, Elsevier, vol. 208(C).
  81. Paulo Mourao, 2020. "Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models," Econometric Research in Finance, SGH Warsaw School of Economics, Collegium of Economic Analysis, vol. 5(1), pages 17-32, June.
  82. Julienne Brabet & Corinne Vercher- Chaptal & Lucy Taska, 2020. "From oligopolistic digital platforms to Open/Cooperative Ones?," Post-Print hal-03201454, HAL.
  83. Riedel Nadine, 2018. "Quantifying International Tax Avoidance: A Review of the Academic Literature," Review of Economics, De Gruyter, vol. 69(2), pages 169-181, August.
  84. Thomsen, Martin & Watrin, Christoph, 2018. "Tax avoidance over time: A comparison of European and U.S. firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 40-63.
  85. Dimitris Anastasiou & Apostolos Katsafados, 2023. "Bank deposits and textual sentiment: When an European Central Bank president's speech is not just a speech," Manchester School, University of Manchester, vol. 91(1), pages 55-87, January.
  86. Laing, Elaine & Gurdgiev, Constantin & Durand, Robert B. & Boermans, Boris, 2019. "U.S. tax inversions and shareholder wealth effects," International Review of Financial Analysis, Elsevier, vol. 62(C), pages 35-52.
  87. Mohammed Mardan, 2019. "Tax Systems and Development," CESifo Working Paper Series 7940, CESifo.
  88. 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.
  89. Zhiyong An, 2012. "Taxation and foreign direct investment (FDI): empirical evidence from a quasi-experiment in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 660-676, October.
  90. Dongxian Guo & Li Liu & Tim Schmidt-Eisenlohr, 2017. "International Transfer Pricing and Tax Avoidance : Evidence from Linked Trade-Tax Statistics in the UK," International Finance Discussion Papers 1214, Board of Governors of the Federal Reserve System (U.S.).
  91. Sébastien Laffitte & Farid Toubal, 2019. "A Fistful of Dollars? Foreign Sales Platforms and Profit Shifting in Tax Havens," Working Papers 2019-02, CEPII research center.
  92. Candau, Fabien & Dienesch, Elisa, 2017. "Pollution Haven and Corruption Paradise," Journal of Environmental Economics and Management, Elsevier, vol. 85(C), pages 171-192.
  93. Nicholas, Aaron, 2022. "Invisible Hand, invisible morals: An experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 197(C), pages 395-418.
  94. Paolo Acciari & Francesca Tomarelli & Laura Limosani & Laura Benedetti, 2015. "Measurement of base erosion and profit shifting phenomena through the analysis of FDI stocks," Working Papers 3, Department of the Treasury, Ministry of the Economy and of Finance.
  95. Perez, M. Fabricio & Brada, Josef C. & Drabek, Zdenek, 2012. "Illicit money flows as motives for FDI," Journal of Comparative Economics, Elsevier, vol. 40(1), pages 108-126.
  96. Ivar Kolstad, 2017. "Protected tax havens: Cornering the market through international reform?," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
  97. Ludger Schuknecht & Vincent Siegerink, 2021. "The Political Economy of the International Tax Transparency Agenda in the G20/OECD Context," CESifo Working Paper Series 8813, CESifo.
  98. David R. Agrawal, 2021. "The Internet as a Tax Haven?," American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 1-35, November.
  99. Cortes, Felipe & Gomes, Armando & Gopalan, Radhakrishnan, 2021. "Corporate Inversions and Governance," Journal of Financial Intermediation, Elsevier, vol. 47(C).
  100. Michael Brei, 2013. "Offshore financial centers in the Caribbean: An overview," Working Papers hal-04141163, HAL.
  101. Saiki, Ayako & Chantapacdepong, Pornpinun & Volz, Ulrich, 2016. "Dealing with Quantitative Easing Spillovers in East Asia: The Role of Institutions and Macroprudential Policy," ADBI Working Papers 604, Asian Development Bank Institute.
  102. Julien Martin, 2018. "Planification fiscale des sociétés québécoises et recours aux paradis fiscaux," CIRANO Project Reports 2018rp-20, CIRANO.
  103. K. V. Mukundhan & Sreevas Sahasranamam & James J. Cordeiro, 2019. "Corporate investments in tax havens: evidence from India," Asian Business & Management, Palgrave Macmillan, vol. 18(5), pages 360-388, November.
  104. Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 113410, University Library of Munich, Germany.
  105. Abdullah Almutairi & Baban Eulaiwi & Robert Evans & Grantley Taylor, 2023. "Tax Haven Use and Related‐Party Transactions: Evidence from Australia," Australian Accounting Review, CPA Australia, vol. 33(4), pages 352-374, December.
  106. Philipp Harms & Pierre†Guillaume Méon, 2018. "Good and useless FDI: The growth effects of greenfield investment and mergers and acquisitions," Review of International Economics, Wiley Blackwell, vol. 26(1), pages 37-59, February.
  107. Lejour, Arjan, 2023. "The rise of tax havens and conduit countries from the early 2000s," Other publications TiSEM fe0b39a6-1216-4449-862f-b, Tilburg University, School of Economics and Management.
  108. Guo, Yue & Yang, Yu & Wang, Chang, 2021. "Global energy networks: Geographies of mergers and acquisitions of worldwide oil companies," Renewable and Sustainable Energy Reviews, Elsevier, vol. 139(C).
  109. Dhammika Dharmapala, 2015. "Base Erosion and Profit Shifting: A Simple Conceptual Framework," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 08-14, January.
  110. 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.
  111. Hennig, Jan C. & Oehmichen, Jana & Steinberg, Philip J. & Heigermoser, Judith, 2022. "Determinants of common ownership: Exploring an information-based and a competition-based perspective in a global context," Journal of Business Research, Elsevier, vol. 144(C), pages 690-702.
  112. Timothy Goodspeed & Jorge Martinez-Vazquez & JLi Zhang, 2006. "Are Government Policies More Important Than Taxation in Attracting FDI," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0614, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  113. Patrice Pieretti & Jacques-François Thisse & Skerdilajda Zanaj, 2014. "Offshore financial centers and bank secrecy," DEM Discussion Paper Series 14-02, Department of Economics at the University of Luxembourg.
  114. Peter Morrow & Michael Smart & Artur Swistak, 2019. "VAT Compliance, Trade, and Institutions," CESifo Working Paper Series 7780, CESifo.
  115. Patrice Pieretti & Jacques-François Thisse & Skerdilajda Zanaj, 2013. "Offshore financial centers: Safe or tax havens," DEM Discussion Paper Series 13-20, Department of Economics at the University of Luxembourg.
  116. Duan, Tinghua & Ding, Rong & Hou, Wenxuan & Zhang, John Ziyang, 2018. "The burden of attention: CEO publicity and tax avoidance," Journal of Business Research, Elsevier, vol. 87(C), pages 90-101.
  117. Lampenius, Niklas & Shevlin, Terry & Stenzel, Arthur, 2021. "Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  118. Manthos D. Delis & Iftekhar Hasan & Panagiotis I. Karavitis, 2020. "Profit shifting and tax‐rate uncertainty," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(5-6), pages 645-676, May.
  119. Godspower-Akpomiemie, Euphemia & Ojah, Kalu, 2018. "Money laundering, Tax havens, Transparency and Board of Directors of Banks," MPRA Paper 89550, University Library of Munich, Germany.
  120. Nicodème, Gaëtan, 2009. "On Recent Developments in Fighting Harmful Tax Practices," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(4), pages 755-771, December.
  121. Anastasiou, Dimitrios & Drakos, Konstantinos, 2021. "European depositors’ behavior and crisis sentiment," Journal of Economic Behavior & Organization, Elsevier, vol. 184(C), pages 117-136.
  122. Martin Paldam, 2013. "Safe havens in Europe: Switzerland and the ten dwarfs," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 10(3), pages 377-396, December.
  123. 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.
  124. Samuel Rueckert Brazys, 2014. "Paradise Lost: The Cost of Removing Tax and Trade Provisions from the Compact of Free Association," Asia and the Pacific Policy Studies, Wiley Blackwell, vol. 1(1), pages 204-215, January.
  125. Felix, R. Alison & Hines, James R., 2013. "Who offers tax-based business development incentives?," Journal of Urban Economics, Elsevier, vol. 75(C), pages 80-91.
  126. Alexandre Chirat & Guillaume Sekli, 2021. "The rates matter! Assessing the credibility of international corporate tax rate harmonization via cooperative game theory," Working Papers 2021-04, CRESE.
  127. 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.
  128. 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.
  129. Dharmapala, Dhammika, 2016. "Cross-border tax evasion under a unilateral FATCA regime," Journal of Public Economics, Elsevier, vol. 141(C), pages 29-37.
  130. Ondøej Šíma, 2022. "International Trade in Services: Structural Determinants of Balance of Services," Journal of Economics / Ekonomicky casopis, Institute of Economic Research, Slovak Academy of Sciences, vol. 70(2), pages 188-208, February.
  131. Markus Leibrecht & Michael Klien & Oezlem Onaran, 2011. "Globalization, welfare regimes and social protection expenditures in Western and Eastern European countries," Public Choice, Springer, vol. 148(3), pages 569-594, September.
  132. Hansjörg Blöchliger & José Maria Pinero Campos, 2011. "Tax Competition Between Sub-Central Governments," OECD Economics Department Working Papers 872, OECD Publishing.
  133. Sacco, Pier Luigi & Arenas, Alex & De Domenico, Manlio, 2023. "The political economy of big data leaks: Uncovering the skeleton of tax evasion," Chaos, Solitons & Fractals, Elsevier, vol. 168(C).
  134. Fatica, Serena & Gregori, Wildmer Daniel, 2020. "How much profit shifting do European banks do?," Economic Modelling, Elsevier, vol. 90(C), pages 536-551.
  135. Giulia Aliprandi & Thijs Busschots & Carlos Oliveira, 2023. "Mapping the global geography of shell companies," Post-Print hal-04563980, HAL.
  136. Pieretti, Patrice & Pulina, Giuseppe, 2024. "A game-theoretic analysis of international tax compliance," Economic Modelling, Elsevier, vol. 134(C).
  137. Egger, Peter H. & Strecker, Nora M. & Zoller-Rydzek, Benedikt, 2020. "Estimating bargaining-related tax advantages of multinational firms," Journal of International Economics, Elsevier, vol. 122(C).
  138. Rabah Arezki & Alou Adesse Dama & Grégoire Rota-Graziosi, 2021. "Working Paper 349 - Revisiting the Relationship between Trade Liberalization and Taxation," Working Paper Series 2475, African Development Bank.
  139. Maarten van 't Riet & Arjan Lejour, 2014. "Ranking the Stars: Network Analysis of Bilateral Tax Treaties," CPB Discussion Paper 290, CPB Netherlands Bureau for Economic Policy Analysis.
  140. Dreßler, Daniel, 2012. "Form follows function? Evidence on tax savings by multinational holding structures," ZEW Discussion Papers 12-057, ZEW - Leibniz Centre for European Economic Research.
  141. Dhammika Dharmapala, 2015. "Base Erosion and Profit Shifting: A Simple Conceptual Framework," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 08-14, 01.
  142. Thisse, Jacques-François & Pieretti, Patrice & Zanaj, Skerdilajda, 2011. "Tax havens or safe havens," CEPR Discussion Papers 8570, C.E.P.R. Discussion Papers.
  143. Marcin Piatkowski & Mariusz Jarmuzek, 2008. "Zero Corporate Income Tax in Moldova: Tax Competition and Its Implications for Eastern Europe," IMF Working Papers 2008/203, International Monetary Fund.
  144. Kirsten Martinus & Thomas Sigler & Iacopo Iacopini & Ben Derudder, 2019. "The role of tax havens and offshore financial centers in Asia-Pacific networks: evidence from firm-subsidiary connections," Asian Business & Management, Palgrave Macmillan, vol. 18(5), pages 389-411, November.
  145. Jones, Chris & Temouri, Yama, 2016. "The determinants of tax haven FDI," Journal of World Business, Elsevier, vol. 51(2), pages 237-250.
  146. 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.
  147. Maarten ‘t Riet & Arjan Lejour, 2018. "Optimal tax routing: network analysis of FDI diversion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1321-1371, October.
  148. Dhammika Dharmapala, 2023. "Overview of the Characteristics of Tax Haven," CESifo Working Paper Series 10411, CESifo.
  149. Ziliang Deng & Jiayan Yan & Pei Sun, 2020. "Political Status and Tax Haven Investment of Emerging Market Firms: Evidence from China," Journal of Business Ethics, Springer, vol. 165(3), pages 469-488, September.
  150. Florez-Orrego, Sergio & Maggiori, Matteo & Schreger, Jesse & Sun, Ziwen & Tinda, Serdil, 2023. "Global Capital Allocation," SocArXiv 5s6n3, Center for Open Science.
  151. Mario Mansour & Mr. Michael Keen, 2009. "Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization," IMF Working Papers 2009/157, International Monetary Fund.
  152. Matti Ylönen, 2017. "Policy diffusion within international organizations: A bottom-up analysis of International Monetary Fund tax work in Panama, Seychelles, and the Netherlands," WIDER Working Paper Series wp-2017-157, World Institute for Development Economic Research (UNU-WIDER).
  153. Osswald, Benjamin & Sureth, Caren, 2018. "Do country risk factors attenuate the effect of taxes on corporate risk-taking?," arqus Discussion Papers in Quantitative Tax Research 235, arqus - Arbeitskreis Quantitative Steuerlehre.
  154. Schwarz, Peter, 2009. "Why are countries reluctant to exchange information on interest income? Participation in and effectiveness of the EU Savings Tax Directive," International Review of Law and Economics, Elsevier, vol. 29(2), pages 97-105, June.
  155. Shafik Hebous, 2014. "Money at the Docks of Tax Havens: A Guide," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 458-485, September.
  156. Xie, En & Reddy, K.S. & Liang, Jie, 2017. "Country-specific determinants of cross-border mergers and acquisitions: A comprehensive review and future research directions," Journal of World Business, Elsevier, vol. 52(2), pages 127-183.
  157. Dobranschi, Marian & Nerudová, Danuše & Solilová, Veronika & Litzman, Marek, 2023. "An alternative measure of profit shifting and corporate income tax losses," Journal of Multinational Financial Management, Elsevier, vol. 70.
  158. Sebastian Beer & Maria Delgado Coelho & Sebastien Leduc, 2019. "Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion," IMF Working Papers 2019/286, International Monetary Fund.
  159. Haufler, Andreas & Mardan, Mohammed & Schindler, Dirk, 2018. "Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules," Journal of International Economics, Elsevier, vol. 114(C), pages 25-43.
  160. Tehmina S. Khan & Mr. John Norregaard, 2007. "Tax Policy: Recent Trends and Coming Challenges," IMF Working Papers 2007/274, International Monetary Fund.
  161. OGAWA Hikaru & OSHIRO Jun & SATO Yasuhiro, 2012. "Capital Mobility—a resource curse or blessing? How, when, and for whom?," Discussion papers 12063, Research Institute of Economy, Trade and Industry (RIETI).
  162. D’Avino, Carmela, 2023. "Counteracting offshore tax evasion: Evidence from the foreign account tax compliance act," International Review of Law and Economics, Elsevier, vol. 73(C).
  163. Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 114235, University Library of Munich, Germany.
  164. 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.
  165. Anken, F. & Beasley, J.E., 2012. "Corporate structure optimisation for multinational companies," Omega, Elsevier, vol. 40(2), pages 230-243, April.
  166. Marian Socoliuc & Gabriela Brînzaru, 2023. "The Role Of Tax Optimization In The Current Economic Context - A Bibliometric And Meta-Analysis Approach," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 11(2), pages 138-150, June.
  167. Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B., 2013. "Tax avoidance and geographic earnings disclosure," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 170-189.
  168. Peter J. Buckley, 2018. "Internalisation Theory and Outward Direct Investment by Emerging Market Multinationals," Management International Review, Springer, vol. 58(2), pages 195-224, April.
  169. Nerudova, Danuse & Dobranschi, Marian & Solilová, Veronika & Litzman, Marek, 2023. "Onshore and offshore profit shifting and tax revenue losses in the European Union," Economic Modelling, Elsevier, vol. 119(C).
  170. Ninon Moreau-Kastler & Farid Toubal, 2021. "Legal opacity, narcotics laws, and drug seizures," WIDER Working Paper Series wp-2021-191, World Institute for Development Economic Research (UNU-WIDER).
  171. Jorge Martinez-Vazquez & Timothy Goodspeed & Li Zhang, 2011. "Do Companies View Bribes as a Tax? Evidence on the Trade-off between Corporate Taxes and Corruption in the Location of FDI," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1101, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  172. Matti Ylönen, 2017. "Policy diffusion within international organizations: A bottom-up analysis of International Monetary Fund tax work in Panama, Seychelles, and the Netherlands," WIDER Working Paper Series 157, World Institute for Development Economic Research (UNU-WIDER).
  173. Col, Burcin & Errunza, Vihang, 2022. "Havenly acquisitions," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).
  174. 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.
  175. Foad, Hisham & Lundberg, Clark, 2017. "The determinants of portfolio investment in offshore financial centers," International Review of Financial Analysis, Elsevier, vol. 54(C), pages 76-86.
  176. Joana Andrade Vicente, 2023. "Following a new tax leader: the urge to implement Formulary Apportionment in the European Union," Working Papers REM 2023/0274, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
  177. L. Kamran Bilir & Eduardo Morales, 2016. "Innovation in the Global Firm," NBER Working Papers 22160, National Bureau of Economic Research, Inc.
  178. Gary Tobin & Keith Walsh, 2013. "What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven," The Economic and Social Review, Economic and Social Studies, vol. 44(3), pages 401-424.
  179. Leonce Ndikumana, 2014. "International Tax Cooperation and Implications of Globalization," CDP Background Papers 024, United Nations, Department of Economics and Social Affairs.
  180. repec:jes:wpaper:y:2013:v:5:p:33-42 is not listed on IDEAS
  181. Li, Huajiao & Fang, Wei & An, Haizhong & Gao, Xiangyun & Yan, Lili, 2016. "Holding-based network of nations based on listed energy companies: An empirical study on two-mode affiliation network of two sets of actors," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 449(C), pages 224-232.
  182. Ali Ahmed & Chris Jones & Yama Temouri, . "The relationship between MNE tax haven use and FDI into developing economies characterized by capital flight," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  183. Martina Baumann & Tobias Boehm & Bodo Knoll & Nadine Riedel, 2020. "Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence," Public Finance Review, , vol. 48(4), pages 467-504, July.
  184. Catherine Magelssen, 2020. "Allocation of property rights and technological innovation within firms," Strategic Management Journal, Wiley Blackwell, vol. 41(4), pages 758-787, April.
  185. 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.
  186. Schulte Sasse, Katharina & Watrin, Christoph & Weiß, Falko, 2020. "The alignment between reported profits and real activity in times of the BEPS Action Plan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  187. Thomas Rixen, 2013. "Der Kampf gegen Steuerwettbewerb und Steuerflucht: Entwicklungslinien der internationalen Steuerpolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 61-75.
  188. Thomas A. Gresik & Kai A. Konrad, 2017. "Tax Havens, Accounting Experts, and Fee-Setting Rules," CESifo Working Paper Series 6774, CESifo.
  189. Avdiu, Besart, 2018. "Optimal capital and labor income taxation in small and developing countries," MPRA Paper 84884, University Library of Munich, Germany.
  190. Jakob Miethe, 2020. "The Elusive Banker: Using Hurricanes to Uncover (Non-)Activity in Offshore Financial Centers," CESifo Working Paper Series 8625, CESifo.
  191. Kim, Phillip H. & Li, Mingxiang, 2014. "Injecting demand through spillovers: Foreign direct investment, domestic socio-political conditions, and host-country entrepreneurial activity," Journal of Business Venturing, Elsevier, vol. 29(2), pages 210-231.
  192. Rajeev K. Goel & James W. Saunoris, 2022. "Foreign direct investment (FDI): friend or foe of non-innovating firms?," The Journal of Technology Transfer, Springer, vol. 47(4), pages 1162-1178, August.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.