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Elusive safety : the new geography of capital flows and risk
Alfaro, Laura; Faia, Ester; Judson, Ruth A.; … - 2020
dollar-denominated securities are increasingly inter-mediated by tax havens financial centers (THFC) and by less regulated … funds. These securities are risky and respond to tax rates and prudential regulations, suggesting tax avoidance and … sector and increased with quantitative easing policies. Facts on the privately held securities are rationalized through a …
Persistent link: https://www.econbiz.de/10012210945
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Elusive safety : the new geography of capital flows and risk
Alfaro, Laura; Faia, Ester; Judson, Ruth A.; … - 2020
Persistent link: https://www.econbiz.de/10012231623
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Elusive Safety: The New Geography of Capital Flows and Risk
Alfaro, Laura; Faia, Ester; Judson, Ruth; … - 2020
dollar-denominated securities are increasingly inter-mediated by tax havens financial centers (THFC) and by less regulated … funds. These securities are risky and respond to tax rates and prudential regulations, suggesting tax avoidance and … sector and increased with quantitative easing policies. Facts on the privately held securities are rationalized through a …
Persistent link: https://www.econbiz.de/10012214160
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The use of tax havens in exemption regimes
Gumpert, Anna; Hines, James R.; Schnitzer, Monika - 2012
This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating taxable income dampen these incentives. The...
Persistent link: https://www.econbiz.de/10009571589
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Redrawing the map of global capital flows : the role of crossborder financing and tax havens
Coppola, Antonio; Maggiori, Matteo; Neiman, Brent; … - 2020
Persistent link: https://www.econbiz.de/10012220260
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Territoriality, worldwide principle, and competitiveness of multinationals : a firm-level analysis of tax burdens
Maffini, Giorgia - 2012
Persistent link: https://www.econbiz.de/10009518273
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The Corporate Tax Haven Index: a new geography of profit shifting
Ates, Leyla; Cobham, Alex; Harari, Moran; Janský, Petr; … - 2020
The geography of corporate profit shifting is often presented in public discourse in simplistic and inaccurate terms. Not only can this easily mislead audiences, but it shapes political responses to the problem in such a way as to undermine the prospects for genuine progress. In this paper, we...
Persistent link: https://www.econbiz.de/10012289758
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Residual profit allocation by income : a paper of the Oxford International Tax Group chaired by Michael P. Devereux
Devereux, Michael P.; Auerbach, Alan J.; Oosterhuis, Paul; … - 2019
Persistent link: https://www.econbiz.de/10013347701
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Profit shifting frictions and the geography of multinational activity
Ferrari, Alessandro; Laffitte, Sébastien; Parenti, Mathieu - 2022
Persistent link: https://www.econbiz.de/10013459658
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Profit-shifting frictions and the geography of multinational activity
Ferrari, Alessandro; Laffitte, Sébastien; Parenti, Mathieu - 2023
Persistent link: https://www.econbiz.de/10014384581