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The Complementarity Between Tax Avoidance and Manager Diversion : Evidence from Tax Haven Firms

Atwood, T. J. - 2017

We investigate whether tax avoidance and manager diversion are complementary when the costs of diversion are low by … a theory of tax avoidance within an agency framework (the D&D theory) based on the assumption that tax avoidance and … manager diversion and tax avoidance are complementary for tax haven firms based in countries with weak investor protections …

Persistent link: https://www.econbiz.de/10012943029

Offshore Financial Centers in the Caribbean : An Overview

Brei, Michael - 2014

This paper investigates offshore financial centers in the Caribbean from the perspective of offshore economies, onshore economies, and international investors. Using multilateral data on the international positions of banks, we analyze the flow of funds that has been transferred from the major...

Persistent link: https://www.econbiz.de/10013059270

The Offshore Tax Enforcement Dragnet

Oei, Shu-Yi - 2018

Taxpayers who hide assets abroad to evade taxes present a serious enforcement challenge for the United States. In response, the United States has developed a family of initiatives that punish and rehabilitate non-compliant taxpayers, raise revenues, and require widespread reporting of offshore...

Persistent link: https://www.econbiz.de/10012934338

The United States as the Ultimate Tax Haven : Testimony Before the House Ways and Means Subcommittee on Oversight

Hemel, Daniel J. - 2022

[This testimony was delivered on December 8, 2021, to the House Committee on Ways and Means, Subcommittee on Oversight, as part of a hearing on "The Pandora Papers and Hidden Wealth."]The US is the world’s leading investment destination for offshore wealth. Our laws enable foreigners—through...

Persistent link: https://www.econbiz.de/10013307096

Where in the World Does Partnership Income Go? Evidence of a Growing Use of Tax Havens

Love, Michael - 2022

Partnerships are the fastest growing class of business entity in the United States and represent over one third of reported business income, but due to their legal complexity and opaque nature economists have not yet been able to identify where a sizeable portion of this income goes. In this...

Persistent link: https://www.econbiz.de/10013307820

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

Unintended Consequences : How U.S. Tax Law Encourages Investment in Offshore Tax Havens

Miller, David S. - 2011

The Internal Revenue Code is riddled with features that allow U.S. taxpayers to reduce their federal tax liability by operating through tax haven companies. Some of these provisions are historic anomalies. Others are better understood as inadvertent loopholes than considered legislative grace....

Persistent link: https://www.econbiz.de/10014190764

Who Participates in Tax Avoidance?

Alstadsæter, Annette; Jacob, Martin - 2013

This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions … are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish … explaining participation in legal tax avoidance substantially differ from those explaining participation in illegal tax evasion. …

Persistent link: https://www.econbiz.de/10010293978

Taxes and Benefits: Two Distinct Options to Cheat on the State?

Halla, Martin; Schneider, Friedrich G. - 2005

Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer’s decision on avoiding taxes by underreporting income. However no comprehensive investigation of the individual taxpayer’s decision on claiming unjustified subsidies (e. g. by...

Persistent link: https://www.econbiz.de/10010294580

2012 update report to the study to quantify and analyse the VAT gap in the EU-27 member states

Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 2014

This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report "Study to quantify and analyse the VAT Gap in the EU-27 Member States", published in September 2013. This update incorporates the...

Persistent link: https://www.econbiz.de/10011335970

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