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Multinational firms in tax havens : corporate motives, regulatory countermeasures, and recent statistics

Olbert, Marcel; Spengel, Christoph; Weck, Stefan - 2023 - This version: 27 July 2023

We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes,...

Persistent link: https://www.econbiz.de/10014367377

Are your tax problems an opportunity not to pay taxes? : evidence from a randomized survey experiment

Blesse, Sebastian - 2021

Taxpayers often view tax rules and filing processes as complicated. In this paper I study whether the perceived tax uncertainty among peers leads to a reduction of voluntary tax compliance. I find strong supportive evidence for this hypothesis using a survey experiment for a large representative...

Persistent link: https://www.econbiz.de/10012510337

Fines, non-payment, and revenues : evidence from speeding tickets

Traxler, Christian; Dušek, Libor - 2023

We estimate the effect of the level of fines on payment compliance and revenues collected from speeding tickets. Exploiting discontinuous increases in fines at speed cutoffs and reform induced variation in these discontinuities, we implement two complementary regression discontinuity designs....

Persistent link: https://www.econbiz.de/10014316890

Cashless payments and tax evasion : evidence from VAT gaps in the EU

Bohne, Albrecht; Koumpias, Antonios M.; Tassi, Annalisa - 2023

This paper explores the connection between the proliferation of cashless, or e-money, payments and value-added tax (VAT) compliance. We present both visual and descriptive evidence that illustrates a negative correlation between e-money use and VAT evasion, proxied by the VAT compliance gap for...

Persistent link: https://www.econbiz.de/10014472026

Tax competition and phantom FDI

Pulina, Giuseppe; Zanaj, Skerdilajda - 2021

Persistent link: https://www.econbiz.de/10012483767

Multinational firms and global innovation

Gumpert, Anna; Manova, Kalina; Rujan, Cristina; … - 2025

Persistent link: https://www.econbiz.de/10015337703

ICT and international corporate taxation : tax attributes and scope of taxation

Schaefer, Anne; Spengel, Christoph - 2002

Persistent link: https://www.econbiz.de/10013428534

Voting with their money : Brexit and outward investment by UK firms

Breinlich, Holger; Leromain, Elsa; Novy, Dennis; … - 2019

Persistent link: https://www.econbiz.de/10012179599

Offshoring and wage inequality : theory and evidence from Japan

Nishiyama, Hiroyuki; Nakano, Mina; Tsuboi, Mizuki; … - 2025

Persistent link: https://www.econbiz.de/10015374178

Welfare policy in the presence of unionised labour and internationally mobile firms

Rocha-Akis, Silvia; Schöb, Ronnie - 2009

In oligopolistic industries that are unionised and may be affected by offshoring, falling offshoring costs have a …' domestic outside options. Only if the latter become sufficiently attractive will redistribution induce some offshoring, and it … is only at that level that further economic integration will lead to both wage moderation and offshoring activities …

Persistent link: https://www.econbiz.de/10003931419