Relevant bibliographies by topics / Tax Haven

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax Haven'

Author: Grafiati
Published: 4 June 2021
Last updated: 21 February 2023

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Journal articles on the topic "Tax Haven"

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Lusch, Stephen J., and James Stekelberg. "State Tax Haven Legislation and Corporate Income Tax Revenues." Public Finance Review 48, no. 3 (April 9, 2020): 354–83. http://dx.doi.org/10.1177/1091142120914280.

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In response to the rise of foreign tax haven usage by multinational corporations, several US states have enacted laws that require income from affiliated entities operating in tax haven jurisdictions to be included on the firm’s state income tax return. We examine the revenue effects of this legislation. Employing a variety of alternative empirical approaches including a difference-in-differences specification, state and year fixed effects regressions, and a synthetic control methodology, our results provide consistent evidence of a positive association between the enactment of tax haven legislation and state corporate income tax revenues in all enacting states except West Virginia. Our study contributes to the state tax policy literature and the literature on tax havens. Moreover, given that states continue to consider implementing, changing, or repealing tax haven legislation, our results inform this current policy debate.
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Blanco, Luisa R., and Cynthia L. Rogers. "Do Tax Havens Really Flourish?" Global Economy Journal 12, no. 3 (August 17, 2012): 1850267. http://dx.doi.org/10.1515/1524-5861.1850.

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That tax haven policies contribute to favorable economic growth in tax haven countries is commonly accepted. Empirical investigations, however, do not substantiate this assertion and are subject to endogeneity bias. Using a sample of 155 countries from 1982 to 2003, we find that the standard tax haven variable is endogenous to the error term in a typical growth regression. We offer land area measures as valid instruments for tax haven status. Results based on two-stage least squares estimation with heteroskedastic standard errors and controls for initial conditions provide support for the claim that tax havens “flourish” compared with non-tax haven countries even when accounting for the self-selection of tax haven status.
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Tjondro, Elisa, Gracia Pulcheria Valentina, Sianne Ivana Gunawan, and Yohannes Dewantoro. "Tax Audit Signals Contribute to the Diminishing of Tax Haven Beneficiary Firm Value." Jurnal Ilmiah Akuntansi dan Bisnis 17, no. 2 (July 27, 2022): 272. http://dx.doi.org/10.24843/jiab.2022.v17.i02.p06.

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The purpose of this study is to obtain an overview of the interaction of the tax havens' use and disclosure of tax audits and the impact of both on the firm value before the tax rate reduction period. The sample is Indonesia-listed firms in agriculture, basic industry and chemical, miscellaneous industry, and consumer goods sectors for 2015 – 2019. This research uses panel data and weighted least square regression. The findings indicate that using tax havens through subsidiaries is associated with increased firm value. In contrast, firms that have subsidiaries in a tax haven and disclose the result of tax audits are associated with a decrease in firm value. This research, to our knowledge, is the first research that combines the impact of tax haven utilization and tax audit disclosure on firm value in Indonesia. Keywords: tax haven utilization, tax audit disclosure, firm value, tax haven subsidiaries, signalling theory
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Al-taie, Bushra Fadhil Khudhair, Hakeem Hammood Flayyih, Hassnain Raghib Talab, and Noor Abbas Hussein. "Role of Tax Havens in the Tax Revenue Development and Its Reflection on the Public Revenues of the Developing Countries: An Empirical Study in Iraq (2004–2014)." Mediterranean Journal of Social Sciences 8, no. 2 (March 28, 2017): 289–99. http://dx.doi.org/10.5901/mjss.2017.v8n2p289.

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Abstract The aim of this study is to investigate the role of tax haven on tax revenue development and its reflection on public revenue in Iraq between 2004 and 2014. A review of tax haven literature revealed that there are different types of tax havens, categorizations, characteristics, effects of tax havens, socio-economic consequence and reaction to tax haven that requires analysis. An empirical analysis is done in the public revenue of Iraq from 2004 to 2014. Descriptive statistics and evidentiary are employed as the analysis techniques. It is revealed that the importance of structure analysis of public revenues is connected with tax haven because the basic foundation for the State budget. Also, the growth rates of tax revenue for the period beyond the year 2003 which saw the Iraq regime change and more open to the world and draws from a socialist economy to a market economy, as well as the effect of the tax was havens with the direct tax income withholding tax, as well as the impact of tax revenue in the Public State revenues. Withthe analytical nature of the study reported in this paper, there is still an opportunity for further work on larger populations to confirm the generalizability of the findings.
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Ronfeldt, Thomas. "Tax Havens and Tax Shelters: A Legal View on the Cross-Border Intermediate Holding Companies within the EU." Intertax 43, Issue 4 (April 1, 2015): 337–43. http://dx.doi.org/10.54648/taxi2015029.

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This article will set out some points on the issue of Tax Havens which are also known as Tax Shelters. Tax Havens (or Tax Shelters) are a major concern in most of the world. This is because the Tax Haven issue has a great impact on the economies throughout the world. Politicians, particularly in Europe and the US, are discussing taking actions against Tax Havens. In the US some action has already been taken. It seems like the discussions and the upcoming decision-making are made on the grounds where the issue at hand is not fully understood. The main question may then be, what exactly is a Tax Haven?
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Jalan, Akanksha, and R. Vaidyanathan. "Tax havens: conduits for corporate tax malfeasance." Journal of Financial Regulation and Compliance 25, no. 1 (February 13, 2017): 86–104. http://dx.doi.org/10.1108/jfrc-04-2016-0039.

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Purpose 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 payment of income taxes. The paper also discusses global efforts against the phenomenon and policy recommendations. Design/methodology/approach The paper brings together definitions from various sources to accurately define and identify tax haven economies. The key contribution of the paper is to diagrammatically explain the use of tax havens by MNCs right from the time they are incorporated. It explains how every big and small corporate decision is motivated by the desire to save taxes and how tax havens come in handy for such corporations. Findings This paper finds that base erosion and profit shifting (BEPS) is a pervasive phenomenon, largely due to the suppliers of tax haven operations. Here, corporate decisions are divided into strategic and operational and further subdivided into investing, operating and financing activities, and provide real-life corporate examples of how tax havens fit into almost every corporate decision. This is the key contribution of the paper. Research limitations/implications This is a review paper that sums up knowledge about tax havens and their use by MNCs. It does not, however, use empirical data to corroborate its findings. It would be interesting to see empirically whether MNCs with greater tax haven operations actually have lower effective tax rates. Practical implications The paper can provide a framework for designing tax policies in a manner that geographical arbitrage can be minimized. It can enable formulation of the necessary incentive structures in the form of penalties, rewards and the like for both the users and providers of tax haven services to curb massive base and profit shifting out of high-tax countries. Social implications The paper is one small step in the direction of bringing about equality in tax payments, i.e. to align real tax systems with the canon of equality that Adam Smith once dreamt of. Taxes should be progressive in nature, implying that the amount of taxes paid should increase with one’s income. However, with the advent of offshore financial centres and egregious tax planning techniques, only the smaller corporations and middle-class individuals end up paying taxes, while the rich and bigger corporations get away easily. Originality/value The paper explores in detail the manner in which MNCs use, rather exploit, regulatory loopholes in tax systems of different countries to save on tax payments. By shifting their tax base from one country to another, MNCs not only hamper Treasury collections but also breed disrespect for the global tax system. The paper can help in designing tax laws in tune with such corporate motives.
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Elexa, Ľuboš, Michal Ištok, and Lea Šlampiaková. "DO LINKS TO TAX HAVENS AFFECT COMPANIES’ FINANCIAL PERFORMANCE? THE CASE OF SLOVAKIA." E+M Ekonomie a Management 25, no. 1 (March 2022): 60–76. http://dx.doi.org/10.15240/tul/001/2022-1-004.

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This paper aims to quantify the impact of direct equity ownership links between Slovak companies and tax havens. We distinguish between three types of tax haven: onshore, midshore and offshore. The financial impacts are measured by indicators of profitability (ROA); activity (total asset turnover); liquidity (current ratio); and bankruptcy (IN05). To measure the impacts, we link the Bisnode and Finstat databases. The first database lists those Slovak companies that had links with tax havens during 2005–2015. The second provides financial statements for all Slovak companies. It was found that: 1) There are statistically significant differences in all investigated indicators between Slovak companies with and without links to tax havens. Those with links to tax havens generally reported worse economic situations and levels of performance compared to those without such links. We conclude that having a parent company resident in a tax haven had a negative effect on financial performance. 2) There are statistically significant differences between the selected indicators of company performance, across the different categories of tax haven, and for companies with no links to tax havens. 3) Those with no such links show statistically significant correlations between all their examined performance indicators. But for those companies with links to tax havens, the only statistically significant correlation was between profitability and the remaining indicators. 4) Companies with ownership links to tax havens are clearly engaged in profit-shifting activities. The results suggest opportunities for follow-up projects, especially focusing on different industries and company size that could specify their heterogeneous approaches and variability in objectives.
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Ko, Jong Kwon, and Hee Jin Park. "Tax Haven Utilization and Tax Avoidance." Korean Accounting Journal 26, no. 2 (April 30, 2017): 83–115. http://dx.doi.org/10.24056/kaj.2017.03.002.

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Ghodbane, Walid, Djawad Sangdal, and Hafedh Benabdennebi. "The Use of Tax Havens by MNEs in Business Clusters: A Cross-country and Firm-level Analysis." European Journal of Business and Management Research 6, no. 4 (July 26, 2021): 176–87. http://dx.doi.org/10.24018/ejbmr.2021.6.4.883.

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This paper examines the use of tax havens by MNEs located in business clusters versus their non-cluster counterparts. We extend the knowledge-based theory to construct a number of empirical hypotheses that are tested using dichotomous choice models. The firm-level dataset covers 21,389 MNEs from 5 OECD countries during the years 2009-2017. We find evidence that MNEs, who are part of a business cluster use tax haven subsidiaries to a greater extent compared with MNEs, who are not part of a business cluster. This association continues to hold whilst controlling for other important factors that drive tax haven FDI. Additional insights suggest that firm age, size and technological sophistication can impact the magnitude of the correlation between MNEs in business clusters and their tax haven activity. The findings of this paper shed more light on the use of tax havens among MNEs in their international business operations and have important implications for policy makers and managers.
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Rusina, Aija. "Name and shame? Evidence from the European Union tax haven blacklist." International Tax and Public Finance 27, no. 6 (March 28, 2020): 1364–424. http://dx.doi.org/10.1007/s10797-020-09594-6.

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Abstract I study publication of the European Union (EU) tax haven blacklist on December 5, 2017, to examine whether and how the use of recognized tax havens affects firm value. I find that the tax haven naming and shaming by the EU was associated with a negative stock price reaction of firms with tax haven subsidiaries. Overall, publication of the blacklist erased $56 billion in market capitalization among the implicated firms. The largest reaction was for those tax havens, for which it was not foreseeable that they would be included in the blacklist. Retail firms experienced a larger decrease in share price than firms in other industries, which is consistent with a potential consumer backlash. Also more tax-aggressive firms faced more negative returns, which suggests that investors expect firms might be audited or fined for past or overly aggressive tax avoidance. The negative reaction was less pronounced in countries with low levels of investor protection and weakly governed firms with substantial conflicts of interest between principals and shareholders. This is consistent with increased scrutiny and potential for countermeasures associated with the blacklist, which reduce opportunities for managerial wealth diversion.
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Dissertations / Theses on the topic "Tax Haven"

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Tuinsma, Tijmen. "Do foreign tax evaders use the United States as a tax haven?" Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388823.

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Tax havens are of signicant importance in the current global economy. The wealth hidden in these havens is estimated to add up to $6000 billion and this issue is linked with wealth inequality and money laundering. Identication of tax havens differs between sources, and blacklists are often politicised. Activists, experts and academics have claimed recently that the US serves as a tax haven for foreign tax-evading households. The tax environment in the US does favor foreigners; they are for example exempt from paying taxes on interest income generated by bank deposits and it is easy to set up entities hiding the identity of the ultimate owner. The effects of two international initiatives implemented to battle tax evasion in offshore centres are studied in this paper. These are the European Savings Directive and the Common Reporting Standard, under which the US does not cooperate. Using bilateral cross-border bank deposit data, it is estimated whether tax evaders moved their wealth to the US as a result of these measures. The results of the difference-in-difference approach neither confirm nor reject the claims that the US is being used as a tax haven by foreign households. Estimates on the effects in cooperating tax havens can not rule out the possibility that the Common Reporting Standard did not have its intended effect on tax evaders.
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Collier, Richard Stuart. "The consequences for international fiscal law of unilateral anti-tax haven legislation." Thesis, SOAS, University of London, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326319.

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Wang, Frederick. "Tax haven planning within the scope of the North American anti-avoidance legislation." Thesis, McGill University, 1986. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=63890.

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Hill, Lesley Ellen. "Executive Incentives, Corporate Governance and Tax Haven Utilisation: Evidence from Australian Financial Institutions." Thesis, Curtin University, 2019. http://hdl.handle.net/20.500.11937/79399.

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This study extends prior research investigating the relation between firms’ use of tax haven jurisdictions and performance-based remuneration incentives of CEOs. Additionally, we assess the moderating role of corporate governance attributes on the relation between firms’ use of tax havens and the remuneration characteristics of CEOs in those firms. Based on a dataset of 1054 firm-year observations comprising publicly-listed Australian financial institutions over the 2008–2018 period, we find a positive and significant relation between firms’ use of tax havens and CEOs remuneration attributes. Governance attributes of CEOs pertaining to their tenure and level of gender diversity are significantly negatively related to tax haven utilization, and negatively moderate the relation between remuneration levels and tax haven use.
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Pištejová, Jana. "Dopad existencie daňových rajov na verejné financie Slovenska." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-163032.

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International tax planning deals with the tax benefits, their seeking and using by the tax entities and corporations. Even if the tax havens are generally considered as small islands, the different types of tax advantages are offered by the developed countries of the North America or Europe. This paper focuses on the analysis of the inward of foreign direct investments into the European countries with the preferential tax regimes. It explains the relationship between the inward of the investments and the factors which affect them. The inward of the foreign direct investments is the dependent variable, the independent variables are tax rates on corporate income, unemployment, as well as political stability. Although results of econometric analysis did not confirm our initial hypothesis that the lower tax burden will increase the inward of the investments to the country, this increase can be caused under the other circumstances, such as secrecy, property protection, stable political situation or simplicity and utility of the financial markets.
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Horník, David. "Výhody a způsoby využití společnosti založené v daňovém ráji." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359126.

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The Master thesis deals with the analysis of tax havens, their origin and operating mechanisms. The thesis will elaborately describe individual entities advantaged in terms of taxes and specific ways of using offshore and onshore centers in order to achieve tax optimization, ownership anonymity, property protection or any other partial goal. The first part is theoretical and some basic terms related to this topic are defined in it. In the second part, the practical use of tax havens is discussed. In the first chapter, I described four selected jurisdictions in detail, and in the second and third chapters, I specifically illustrated how a company founded in an appropriately chosen tax haven can be utilized in achieving a predetermined goal.
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Tomášek, Lukáš. "Návrh využití offshore struktury k optimalizaci daňové zátěže podnikatelského subjektu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224442.

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This thesis focuses on the use of destinations with moderate rate of corporate tax to reduce the tax burden of the business entity. It contains defined context and fundamental concepts and there is also an analysis of the current state of offshore business and restrictions aimed against its abuse. Thesis contains draft of business structure that ensures reduction of tax burden of the business entity, and which is followed by a definition of the benefits and risks of its application.
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Pereslenyiová, Michaela. "Optimalizace daňové zátěže koncernu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417361.

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The aim of this diploma thesis is to optimize the concern in terms of taxes. Model situations should point to tax optimization by moving business to tax havens. Diploma thesis deals particularly different taxation of concern in tax havens. The result of the work will be a proposal and recommendations for the establishment of a company in a tax haven.
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Berková, Hana. "Daňové aspekty pronikání podniků na zahraniční trhy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-112824.

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This diploma thesis analyzes several aspects of taxation when entering a foreign market. The first chapter explains the difference between nominal and effective tax rates and tax burden regulation by enterprises during the current debt crisis. The second chapter deals with double taxation agreements and methods that eliminate double taxation. The third chapter describes the rules of transfer pricing and advance pricing agreements. The last chapter focuses on tax incentives and risks of taxation, especially tax avoidance, tax evasion and the negative attitude of developed countries against tax havens.
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Weichenrieder, Alfons, and Fangying Xu. "Are Tax Havens Good? Implications of the Crackdown on Secrecy." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4647/1/SSRN%2Did2661454.pdf.

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The pressure on tax haven countries to engage in tax information exchange shows first effects on capital markets. Empirical research suggests that investors do react to information exchange and partially withdraw from previous secrecy jurisdictions that open up to information exchange. While some of the economic literature emphasizes possible positive effects of tax havens, the present paper argues that proponents of positive effects may have started from questionable premises, in particular when it comes to the effects that tax havens have for emerging markets like China and India. (authors' abstract)
Series: WU International Taxation Research Paper Series
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Books on the topic "Tax Haven"

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Tax haven roadmap. Toronto: Uphill Pub., 1995.

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D, Brookins Wade, ed. Tax haven banks. Hauppauge, N.Y: Nova Science Publishers, 2009.

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My blue haven. Toronto: Uphill Pub., 1997.

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Blackstone, Lance. The UK as a tax haven 1986/87. London: Economist Intelligence Unit, 1986.

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Blackstone, Lance. The UK as a tax haven: A guide to tax planning opportunities. London: Economist Intelligence Unit, 1986.

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Starchild, Adam. The tax haven report: How to internationalize your capital for protection and profit. Waterlooville, Hants, Great Britain: Scope International, 1993.

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Hill, William G. The Sark report: How to acquire a tax haven domicile. 2nd ed. Horndean: Scope, 1988.

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Miller, Richard Bradford. Tax haven investing: A guide to offshore banking and investment opportunities. Chicago, Ill: Probus Publishing Co., 1988.

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The great tax robbery: How Britain became a tax haven for fat cats and big business. London: Oneworld, 2013.

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Blackstone, L. R. The UK as a tax haven, 1989: A guide to tax planning opportunities special report no. 1168. London, U.K: Economist Publications, 1989.

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Book chapters on the topic "Tax Haven"

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Starchild, Adam. "Tax Haven Classifications." In Tax Havens for International Business, 26–30. London: Palgrave Macmillan UK, 1994. http://dx.doi.org/10.1007/978-1-349-13342-0_4.

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Li, Jian, and Alan Paisey. "Tax Haven Victim." In Transfer Pricing in China, 99–103. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-7689-4_13.

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Bean, Elise J. "Battling Tax Haven Banks." In Financial Exposure, 161–95. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-94388-6_6.

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Kemmeren, Eric C. C. M. "The Netherlands: A Tax Haven?" In Netherlands Yearbook of International Law, 351–75. The Hague: T.M.C. Asser Press, 2017. http://dx.doi.org/10.1007/978-94-6265-207-1_15.

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Ates, Leyla, Moran Harari, and Markus Meinzer. "Negative Spillovers in International Corporate Taxation and the European Union." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 195–217. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_10.

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AbstractJurisdictions can engage in different types of aggressive tax policies to varying degrees. These policies can have negative spillover effects on other jurisdictions. In the realm of corporate taxation, these effects consist of base erosion and profit shifting and perceived pressures to reduce corporate taxes. Both direct and indirect effects undermine the efforts especially of developing countries at mobilising domestic resources to achieve the Sustainable Development Goals. We analyse the intensity of corrosive tax policies by exploiting a new legal dataset compiled for the Corporate Tax Haven Index (CTHI). Relying on rigorously defined indicators, the dataset allows comparative analyses of negative and positive spillover pathways in the corporate income tax systems of 64 jurisdictions. Tax policies under review comprise, for example, preferential tax regimes, extremely low tax rates agreed through secretive tax rulings, economic zones and tax holidays. Comparing the 27 European Union (EU) member states with five African developing countries, we find important differences. Except for two indicators (loss utilisation and economic zones/tax holidays), the European Union members are found to consistently engage in more aggressive corporate tax policies than the African countries. These heightened risks for negative spillovers emanating from the EU27 corporate tax rules stand in conflict with the stated intentions by the European Union to support good governance in tax matters and its commitment to ensure policy coherence for development. The chapter provides recommendations on how to reduce the risks for negative spillovers in corporate taxation and to exit the race to the bottom in corporate taxation.
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Michalos, Alex C. "Tax Havens." In Encyclopedia of Business and Professional Ethics, 1–7. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-319-23514-1_1161-1.

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Hines, James R. "Tax Havens." In The New Palgrave Dictionary of Economics, 13465–68. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_2381.

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Hines, James R. "Tax Havens." In The New Palgrave Dictionary of Economics, 1–4. London: Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/978-1-349-95121-5_2381-1.

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Beckett, Paul. "Tax avoidance and tax evasion." In Tax Havens and International Human Rights, 110–40. New York : Routledge, 2017. | Series: Human rights and: Routledge, 2017. http://dx.doi.org/10.4324/9781315618432-5.

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Starchild, Adam. "Tax Havens with no Income Tax." In Tax Havens for International Business, 31–43. London: Palgrave Macmillan UK, 1994. http://dx.doi.org/10.1007/978-1-349-13342-0_5.

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Conference papers on the topic "Tax Haven"

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Kaya, Mustafa Göktuğ, and Perihan Hazel Kaya. "THE RELATIONSHIP BETWEEN OF TAX COMPETITION AND TAX HAVEN IN THE WORLD AND TURKEY." In 28th International Academic Conference, Tel Aviv. International Institute of Social and Economic Sciences, 2017. http://dx.doi.org/10.20472/iac.2017.028.007.

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Suryarini, Trisni, and Retnoningrum Hidayah. "What is Multinationality, Tax Haven Utilization, Uncertainty Tax and Disclosure of Corporate Social Responsibility Affected Tax Avoidance by Multinational Companies?" In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009507311541162.

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Kaya, Mustafa Göktuğ, and Perihan Hazel Kaya. "EVALUTION OF THE RELATIONSHIP BETWEEN OF TAX COMPETITION AND TAX HAVEN IN THE WORLD AND TURKEY." In 23rd International Academic Conference, Venice. International Institute of Social and Economic Sciences, 2016. http://dx.doi.org/10.20472/iac.2016.023.045.

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Almeida, Gilda. "Should Taxpayers Have Access to the International Tax Arbitration Procedure?" In Proceedings of the 10th International RAIS Conference on Social Sciences and Humanities (RAIS 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/rais-18.2018.1.

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Ištok, Michal, and Marcela Taušová. "The Influence of Tax Information Exchange Agreements on the Behaviour of Slovak Companies in Relation to Tax Havens." In Hradec Economic Days 2021, edited by Jan Maci, Petra Maresova, Krzysztof Firlej, and Ivan Soukal. University of Hradec Kralove, 2021. http://dx.doi.org/10.36689/uhk/hed/2021-01-028.

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Miranda, Ana, and Paulo Dias. "A Literature Review: Empirical Research on Tax Havens, years 2008 to 2018." In 2020 15th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2020. http://dx.doi.org/10.23919/cisti49556.2020.9140995.

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McCarthy, Martha. "Do State Courts Have Discretion to Invalidate Tuition Tax Credit/Scholarship Programs?" In 2020 AERA Annual Meeting. Washington DC: AERA, 2020. http://dx.doi.org/10.3102/1569465.

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Ištok, Michal, and Lea Šlampiaková. "The Economic Performance of Slovak Companies with Direct Ownership Links to Tax Havens." In Hradec Economic Days 2020, edited by Petra Maresova, Pavel Jedlicka, Krzysztof Firlej, and Ivan Soukal. University of Hradec Kralove, 2020. http://dx.doi.org/10.36689/uhk/hed/2020-01-031.

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Xiang, Yanjun, and Yuan Li. "Does Business Income Tax Have an Effect on the Holding Behaviour of Institutional Investors? - Based on Experience Research of the Reform of Business Income Tax." In 2017 International Conference on Humanities Science, Management and Education Technology (HSMET 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/hsmet-17.2017.207.

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Petrović, Dragana. "RELATIVIZACIJA NEGATIVNOG STAVA O PORESKIM RAJEVIMA." In XV Majsko savetovanje: Sloboda pružanja usluga i pravna sigurnost. University of Kragujevac, Faculty of Law, 2019. http://dx.doi.org/10.46793/xvmajsko.1033p.

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Abstract:
Tax havens represent a country or territory of a particular country under foreign jurisdiction through which goods tax policy and strict compliance with the principle of banking secrecy wants to attract and retain foreign capital. Administration although the tax benefits the country's potential knowingly waive part of fiscal revenues, "the final product" that "tax havens" offer is to increase economic activity by the inflow of foreign capital more than a stimulating effect on small tax income from low tax rates. The tax havens typically not a question of whether the money is clean or dirty. From this optics, often emphasizes the special relationship between tax havens and organized crime (ie. Money laundering), which placed them as such at a particular time, place, context! This is the essence, but also an alternative to the current approach to the consideration of the relevant issues. The problem here analyzed from an interesting angle that perhaps best explains the reasons for the selection of the title so much. Further exposure will include the introduction to the basic features of tax havens, the current situation and the ways in which they work, where the author concludes, the story of tax havens should not always focus on something negative (criminal or immoral).
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Reports on the topic "Tax Haven"

1

Slemrod, Joel, and John Wilson. Tax Competition With Parasitic Tax Havens. Cambridge, MA: National Bureau of Economic Research, May 2006. http://dx.doi.org/10.3386/w12225.

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Hines, James. Do Tax Havens Flourish? Cambridge, MA: National Bureau of Economic Research, November 2004. http://dx.doi.org/10.3386/w10936.

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Clayton, Christopher, Antonio Coppola, Amanda Dos Santos, Matteo Maggiori, and Jesse Schreger. China in Tax Havens. Cambridge, MA: National Bureau of Economic Research, January 2023. http://dx.doi.org/10.3386/w30865.

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Dharmapala, Dhammika, and James Hines. Which Countries Become Tax Havens? Cambridge, MA: National Bureau of Economic Research, December 2006. http://dx.doi.org/10.3386/w12802.

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Suárez Serrato, Juan Carlos. Unintended Consequences of Eliminating Tax Havens. Cambridge, MA: National Bureau of Economic Research, July 2018. http://dx.doi.org/10.3386/w24850.

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Desai, Mihir, C. Fritz Foley, and James Hines. Economic Effects of Regional Tax Havens. Cambridge, MA: National Bureau of Economic Research, October 2004. http://dx.doi.org/10.3386/w10806.

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Auerbach, Alan, and James Poterba. Why Have Corporate Tax Revenues Declined? Cambridge, MA: National Bureau of Economic Research, January 1987. http://dx.doi.org/10.3386/w2118.

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Gumpert, Anna, James Hines, and Monika Schnitzer. The Use of Tax Havens in Exemption Regimes. Cambridge, MA: National Bureau of Economic Research, December 2011. http://dx.doi.org/10.3386/w17644.

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Hines, James, and Eric Rice. Fiscal Paradise: Foreign Tax Havens and American Business. Cambridge, MA: National Bureau of Economic Research, October 1990. http://dx.doi.org/10.3386/w3477.

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Auerbach, Alan. Why Have Corporate Tax Revenues Declined? Another Look. Cambridge, MA: National Bureau of Economic Research, August 2006. http://dx.doi.org/10.3386/w12463.

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