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Expropriations, property confiscations and new offshore entities : evidence from the Panama Papers

Bayer, Ralph-C.; Hodler, Roland; Raschky, Paul A.; … - In: Journal of economic behavior & organization : JEBO 171 (2020), pp. 132-152

Persistent link: https://www.econbiz.de/10012287992

The storm-impervious financial sector : offshore services likely booked abroad

Miethe, Jakob - In: DIW weekly report : economy, politics, science : a … 10 (2020) 43/45, pp. 435-443

The high international capital positions of offshore financial centers (OFCs) have led to increasing research in the area. However, many unanswered questions remain, as OFC activities are secretive by nature and data is sparse. It is, for example, not even clear whether the financial industry...

Persistent link: https://www.econbiz.de/10012319186

Expropriations, Property Confiscations and New Offshore Entities : Evidence from the Panama Papers

Bayer, Ralph C. - 2019

Using the Panama Papers, we show that the beginning of media reporting on expropriations and property confiscations in …

Persistent link: https://www.econbiz.de/10012892253

Jurisdictions with lowest effective tax rates in the post-BEPS landscape : CbCR evidence and implications

Procházka, Petr - In: European financial and accounting journal : EFAJ 15 (2020) 1, pp. 33-52

The research revolves around the topic of offshore destinations and role of tax in the decision where to locate TNCs’ investments or relocate employees. This paper exploits rich country-by-country reporting (CbCR) data that banking institutions operating in the EU with annual turnover over 750...

Persistent link: https://www.econbiz.de/10012295798

The Ukrainian economy offshoring : estimation of factors' impact and developing measures to combat

Hobela, Volodymyr; Podra, Olha; Batyuk, Bogdan; Levkiv, … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 23 (2022) 2, pp. 347-356

recommendations. The purpose of the study was to research the reasons of offshoring, except tax avoidance, to estimate their impact on … the state economy and develop the ways of economy de-offshoring based on the main results of the study. The main reasons …, positive, negative effects and threats of economy offshoring were identified. The main reasons for offshoring other than tax …

Persistent link: https://www.econbiz.de/10014246875

Offshore tax evasion in developing countries : evidence and policy discussion

Johannesen, Niels - 2024

Offshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear development gradient in the exposure to offshore...

Persistent link: https://www.econbiz.de/10014505895

Sanction-busting through tax havens

Kavaklı, Kerim Can; Marcolongo, Giovanna; Zambiasi, Diego - 2023

Financial sanctions, which aim to economically hurt a target by restricting its access to financial assets and markets, require the ability to identify who owns an asset. Although experts have long claimed that offshore financial centres that offer secrecy ('tax havens') undermine sanctions by...

Persistent link: https://www.econbiz.de/10014250087

The deterrence effect of whistleblowing : an event study of leaked customer information from banks in tax havens

Johannesen, Niels; Stolper, Tim B. M. - 2017

We document that the first leak of customer information from a tax haven bank caused a sudden flight of deposits from tax havens and a sharp decrease in the market value of banks known to be assisting with tax evasion. The loss of market value was largest for the banks most strongly involved in...

Persistent link: https://www.econbiz.de/10011771670

The deterrence effect of whistleblowing : an event study of leaked customer information from banks in tax havens

Johannesen, Niels; Stolper, Tim B. M. - 2017

We document that the first leak of customer information from a tax haven bank caused a significant decrease in the market value of Swiss banks known to be assisting with tax evasion and that the decrease was largest for the banks most strongly involved. These findings suggest that markets...

Persistent link: https://www.econbiz.de/10011635992

The value of offshore secrets : evidence from the Panama papers

O'Donovan, James; Wagner, Hannes; Zeume, Stefan - 2016

Persistent link: https://www.econbiz.de/10011588607