Research Handbook on the Economics of Tax Havens

Inbunden, Engelska, 2024

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This Research Handbook provides a broad overview of research on tax havens within the fields of economics and accounting, as well as political science and tax law. Covering both corporate income tax avoidance and personal income tax evasion, it investigates their profound impact on individuals, multinational firms, governments and the global economy as a whole.Expert authors examine the magnitude of tax revenue losses stemming from tax havens, and identify their key characteristics and activities. Chapters analyse the many business models adopted by tax havens, including conduit countries, hidden havens and crime havens. Drawing on cross-disciplinary insights, the Research Handbook evaluates the successes and failures of policy initiatives to prevent tax avoidance and evasion. Reflecting on the increased attention paid to tax havens since the 2008/09 economic crisis, it identifies promising avenues for future research and regulation in the field.The Research Handbook on the Economics of Tax Havens is an invaluable resource for students and scholars of economics, accounting, tax law, finance and political science. It is also an important read for policy makers seeking to reduce tax avoidance and evasion.

Produktinformation

Utgivningsdatum2024-12-13
Mått169 x 244 x undefined mm
FormatInbunden
SpråkEngelska
FörlagEdward Elgar Publishing Ltd
ISBN9781803929736

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ContentsPreface x PART I INTRODUCTION 1 1 The need for (economic) research on tax havens: an overview on where we are and where we go 2 Arjan Lejour and Dirk Schindler 2 The institutional and historical characteristics of tax havens 23 Dhammika Dharmapala 3 Data leaks and tax havens 40 Hannes F. Wagner and Stefan Zeume PART II THE EFFECTS OF TAX HAVENS IN CORPORATE TAXATION 4 Theoretical analyses of tax havens 62 Thomas A. Gresik and John D. Wilson 5 Small versus large: the renaissance of macro-data in profit-shifting research 81 Sebastian Beer, Tibor Hanappi and Jan Loeprick 6 Profit-shifting elasticities, channels, and the role of tax havens 105 Valeria Merlo and Georg Wamser 7 The real effects of tax havens 121 Annette Alstadsæter, Ronald B. Davies, Mathieu Parenti and Farid Toubal 8 Tax havens: a developing country perspective 140 Antonia Hohmann, Nadine Riedel and Ida Zinke PART III PERSONAL INCOME TAX ASPECTS OF TAX HAVENS 9 Tax havens, personal tax evasion and inequality 160 Andreas Økland 10 Citizenship/residence by investment and digital nomad visas 179 Elisa Casi, Mohammed Mardan and Barbara M. B. Stage 11 Tax havens and illicit financial flows 196Jakob MiethePART IV THE BUSINESS MODELS OF TAX HAVENS 12 Conduit countries and treaty shopping 218Alfons J. Weichenrieder and Dmitry Erokhin13 Hidden havens: state and local governments as tax havens? 238David R. Agrawal14 Crime havens: tax planners and financial institutions rub shoulders with criminals 256Evelina Gavrilova and Guttorm SchjelderupPART V REGULATION OF TAX HAVENS 15 Promote, ignore, pretend: the political economy of regulating tax havens 280Lukas Hakelberg and Thomas Rixen16 Unlocking hidden treasures: the theory of fighting tax havens efficiently 300Zarko Y. Kalamov17 Information exchange and tax havens 319Lisa De Simone and Bridget Stomberg18 Multinational firms in tax havens – corporate motives, regulatory countermeasures, and recent statistics 348Marcel Olbert, Christoph Spengel and Stefan Weck19 Design and consequences of CFC and GILTI rules: a review and potential lessons for the global minimum tax 371Michael Overesch, Dirk Schindler and Georg Wamser20 Deciphering the GloBE in a low-tax jurisdiction 392Shafik Hebous, Cory Hillier and Andualem Mengistu21 Life after OECD Pillar Two? Some legal challenges for effective regulation 413Maarten F. de WildeIndex 438