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International tax evasion, state purchases of confidential bank data and voluntary disclosures

Bethmann, Dirk; Kvasnicka, Michael - 2016

Persistent link: https://www.econbiz.de/10011434618

Alstadsӕter, Annette; Davies, Ronald B.; Parenti, Mathieu - 2023

It is common to summarize the impact of tax havens as a shift of tax revenues from high to low-tax jurisdictions. This chapter discusses the economic impact of tax havens that goes beyond a zero-sum transfer of the tax base, what we label real effects. We review the literature and focus on...

Persistent link: https://www.econbiz.de/10014380767

Negotiated transfer prices

Becker, Johannes; Davies, Ronald B. - 2015

The predominant model of tax induced transfer pricing is based on the assumption that profit shifting is due to insufficient enforcement. However, evidence shows that the firms responsible for most profit shifting are also among the most frequently audited. We present an alternative model based...

Persistent link: https://www.econbiz.de/10011378962

A negotiation-based model of tax-induced transfer pricing

Becker, Johannes; Davies, Ronald B. - 2014

We present a new model of tax induced transfer pricing as an alternative to the oft-used concealment model. Inspired by interviews with practitioners, we consider a large multinational firm which is audited by the tax authority in the high-tax location. When this country adjusts the transfer...

Persistent link: https://www.econbiz.de/10010374078

Pennies from haven: wages and profit shifting

Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022

Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...

Persistent link: https://www.econbiz.de/10012878969

Distributional consequences of asset price inflation in the Euro area

Adam, Klaus; Tzamourani, Panagiota - 2015

from housing price increases. The capital gains from bond price increases (relative to household net wealth) do not … correlate with household net wealth (or income). Bond price increases thus leave net wealth inequality largely unchanged. In … contrast, equity price increases largely benefit the top end of the net wealth (and income) distribution, thus amplify net …

Persistent link: https://www.econbiz.de/10011491938

A comparison between traditional and knowledge input output tables

Davies, Ronald B.; Yang, Guohao - 2024

Input-Output tables have become the workhorse data structure when considering global supply chains since, by definition, they measure how production in one countrysector is linked to that in another via trade in intermediate inputs. What traditional input-output tables miss, however, is the role...

Persistent link: https://www.econbiz.de/10014468905

llicit financial flows - the illusion of a common denominator

Flentø, Johnny; Simao, Leonardo Santos - 2022

Persistent link: https://www.econbiz.de/10013431423

llicit financial flows - illicit drug trafficking and tax evasion

Flentø, Johnny; Simao, Leonardo Santos - 2022

Persistent link: https://www.econbiz.de/10013431424

Evading by any means? : VAT enforcement and payroll tax evasion in China

Li, Lixing; Liu, Kevin Zhengcheng; Nie, Zhuo; Xi, Tianyang - 2020

Persistent link: https://www.econbiz.de/10015054148