Research handbook on the economics of tax havens / edited by Arjan Lejour (Professor of Taxation and Public Finance, Fiscal Institute, Tilburg School of Economics and Management, Tilburg University) and Dirk Schindler (Professor of International Taxation, Department of Economics, Erasmus School of Economics, the Netherlands).

Format:

Book

Contributor:

Lejour, Arjan, editor.

Schindler, Dirk, 1974- editor.

Edward Elgar Publishing, publisher.

Language:

English

Subjects (All):

Tax havens.

Tax evasion.

Genre:

Electronic books.

Physical Description:

1 online resource (464 pages)

Place of Publication:

Northampton : Edward Elgar Publishing, 2024.

Summary:

"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"-- Provided by publisher.

Contents:

Contents: Preface

Part I: Introduction 1.

1. The need for (economic) research on tax havens: An overview on where we are and where we go / Arjan Lejour and Dirk Schindler

2. The institutional and historical characteristics of tax havens / Dhammika Dharmapala

3. Data leaks and tax havens / Hannes F. Wagner and Stefan Zeume

Part II: The effects of tax havens in corporate taxation

4. Theoretical analyses of tax havens / Thomas A. Gresik and John D. Wilson

5. Small versus large: The renaissance of macro-data in profit-shifting research / Sebastian Beer, Tibor Hanappi and Jan Loeprick

6. Profit-shifting elasticities, channels, and the role of tax havens / Valeria Merlo and Georg Wamser

7. The real effects of tax havens / Annette Alstadsæter, Ronald B. Davies, Mathieu Parenti and Farid Toubal

8. Tax havens: A developing country perspective / Antonia Hohmann, Nadine Riedel and Ida Zinke

Part III: Personal income tax aspects of tax havens

9. Tax havens, personal tax evasion and inequality / Andreas Økland

10. Citizenship/residence by investment and digital nomad visas / Elisa Casi, Mohammed Mardan and Barbara M. B. Stage

11. Tax havens and illicit financial flows / Jakob Miethe

Part IV: The business models of tax havens

12. Conduit countries and treaty shopping / Alfons J. Weichenrieder and Dmitry Erokhin

13. Hidden havens: State and local governments as tax havens? / David R. Agrawal

14. Crime havens: Tax planners and financial institutions rub shoulders with criminals / Evelina Gavrilova and Guttorm Schjelderup

Part V: Regulation of tax havens

15. Promote, ignore, pretend: The political economy of regulating tax havens / Lukas Hakelberg and Thomas Rixen

16. Unlocking hidden treasures: The theory of fighting tax havens efficiently / Zarko Y. Kalamov

17. Information exchange and tax havens / Lisa De Simone and Bridget Stomberg

18. Multinational firms in tax havens - corporate motives, regulatory countermeasures, and recent statistics / Marcel Olbert, Christoph Spengel and Stefan Weck

19. Design and consequences of cfc and gilti rules: A review and potential lessons for the global minimum tax / Michael Overesch, Dirk Schindler and Georg Wamser

20. Deciphering the globe in a low-tax jurisdiction / Shafik Hebous, Cory Hillier and Andualem Mengistu

21. Life after oecd pillar two? Some legal challenges for effective regulation / Maarten F. de Wilde

Index.

Notes:

Includes bibliographical references and index.

Description based on print record.

ISBN:

9781803929743 (e-book)

Access Restriction:

Restricted for use by site license.