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)

"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"--

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Year of publication:	2024
Other Persons:	Lejour, Arjan (ed.) ; Schindler, Dirk (ed.)
Institutions:	Edward Elgar Publishing (publisher)
Publisher:	Cheltenham, UK : Edward Elgar Publishing
Subject:	Tax Havens \| Corporate Tax Avoidance \| Personal Income Tax Evasion \| Anti-Tax-Avoidance Rules \| Oecd Beps Project \| Automatic Exchange Of Information \| Steuervermeidung \| Tax avoidance \| Steueroase \| Tax haven \| Einkommensteuer \| Income tax \| OECD-Staaten \| OECD countries \| Steuerflucht \| Cross-border tax evasion \| Welt \| World \| Steuerstrafrecht \| Criminal tax law \| Internationales Steuerrecht \| International tax law

Extent:	1 Online-Ressource (464 pages)
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Aufsatzsammlung
Language:	English
Notes:	Includes bibliographical references and index 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.
ISBN:	978-1-80392-974-3 ; 978-1-80392-973-6
Other identifiers:	10.4337/9781803929743 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10015195062