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Ending the tax haven scandals
Kudrle, Robert T. - In: Global economy journal : GEJ 9 (2009) 3, pp. 1-11
Persistent link: https://www.econbiz.de/10009500538
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Steuerflucht und Steueroasen
In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 93 (2013) 6, pp. 359-376
Die Debatte über Offshore-Leaks und die sehr geringen Steuerzahlungen großer multinationaler Konzerne haben das öffentliche Interesse auf das Problem „Steueroasen“ gelenkt. Wenn Konzerne Steuersatzunterschiede zwischen verschiedenen Ländern ausnutzen, kann Steuergestaltung durchaus legal...
Persistent link: https://www.econbiz.de/10009772791
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A political economy of tax havens
Chu, Hsun; Cheng, Chu-Chuan; Lai, Yu-Bong - In: International tax and public finance 22 (2015) 6, pp. 956-976
Persistent link: https://www.econbiz.de/10011530434
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Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier; Janský, Petr; Tørsløv, Thomas - In: International tax and public finance 28 (2021) 6, pp. 1519-1561
Persistent link: https://www.econbiz.de/10012704006
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Information exchange and tax haven investment in OECD securities markets
Heckemeyer, Jost H.; Hemmerich, Aaron Karl - In: National tax journal 73 (2020) 2, pp. 291-329
Persistent link: https://www.econbiz.de/10012517980
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Profit shifting to onshore and offshore tax havens : the case of Visegrad countries
Nerudová, Danuše; Dobranschi, Marian; Solilova, Veronika - In: Post-communist economies 32 (2020) 7, pp. 904-946
Persistent link: https://www.econbiz.de/10012266820
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Tax evasion in new disguise? : examining tax havens' international bank deposits
Menkhoff, Lukas; Miethe, Jakob - In: Journal of public economics 176 (2019), pp. 53-78
Persistent link: https://www.econbiz.de/10012160579
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Does eliminating international profit shifting increase tax revenue in high-tax countries?
Pieretti, Patrice; Pulina, Giuseppe - In: Economic modelling 93 (2020), pp. 717-727
Persistent link: https://www.econbiz.de/10012430344
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Chapter 28 International taxation
Gordon, Roger H.; Hines, James R. - In: Handbook of public economics : volume 4, (pp. 1935-1995). 2002
The integration of world capital markets carries important implications for the design and impact of tax policies. This …
Persistent link: https://www.econbiz.de/10014024861
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Tax haven, pollution haven or both?
Madiès, Thierry; Tarola, Ornella; Taugourdeau, Emmanuelle - In: International tax and public finance 29 (2022) 6, pp. 1527-1560
Persistent link: https://www.econbiz.de/10013542002