Ownership of real estate through corporations in offshore tax havens creates opportunities for tax evasion and money laundering and may have undesirable effects in housing markets. In this paper, we study offshore ownership of real estate in the United Kingdom by combining several data sources:...

Trotz internationaler Reformen mit dem Ziel, grenzüberschreitende Steuerhinterziehungsaktivitäten einzudämmen, ist die Bedeutung globaler Offshore-Finanzvermögen von 2001 bis 2021 relativ konstant geblieben: Gemessen an der globalen Wirtschaftsleistung schwanken sie um etwa zehn Prozent....

Following numerous high-profile international initiatives, tax haven jurisdictions have been nudged into agreeing on tax information exchange. We analyse whether these agreements had measurable effects on the economy of cooperative tax havens. As GDP data are missing for many small tax haven...

Offshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear development gradient in the exposure to offshore...

This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation of foreign interest payments received by individuals in accordance with the rules of their State of residence. The data suggest that the Directive, which is based on automatic...

This paper develops a competition theory framework that evaluates an important aspect of the OECD's Harmful Tax Practices Initiative against tax havens. We show that the sequential nature of the process is harmful and more costly than a 'big bang' multilateral agreement. The sequentiality may...

Im vorliegenden Beitrag wird untersucht, ob sich ein internationales Vorgehen gegen Steueroasen rechtfertigen lässt und welche Instrumente dabei gewählt werden sollen. Es wird argumentiert, dass durch die Ausklammerung der Unternehmensbesteuerung aus den OECD Maßnahmen gegen Steueroasen...

Eine höhere Besteuerung der Reichen kann nur dann Ungleichheit begrenzen, wenn sie konsequent durchgesetzt wird. Deshalb beschäftigt sich dieser Beitrag mit der internationalen Kooperation gegen Steuerflucht. Es wird erörtert, welche Formen von Steuerflucht, -vermeidung und -wettbewerb es...

This paper analyzes transfer pricing incentives under a destination-based and an origin-based VAT system. While a switch to the origin-based VAT may moderate or reinforce the incentive for transfer pricing induced by income tax differentials, we show that in the case of the EU this switch tends...

This study aims at providing causal evidence for tax-motivated profit-shifting out of developing countries, which, while often claimed to be the most affected, have been largely neglected in the literature. It uses global firm-level panel data from 2006-2015 and identifies profit-shifting...