Bourgain, Arnaud; Pieretti, Patrice; Zanaj, Skerdilajda - Centre de Recherche en Économie Appliquée (CREA), … - 2012
be a dominant strategy for an OFC if there is enough scope for providing tax planning. Moreover, a partial reduction of … banks' profitability assuming that offshore centers are able to offer sophisticated but legal or not easily detectable tax … planning. Two alternative regimes are considered. A first in which there is strict bank secrecy and a second where there is …