progressive income tax and a lump-sum transfer. We find that the redistribution scheme lowers the degree of globalization measured …We look at the effect of domestic redistribution policy on offshoring in an asymmetric two country model of … monopolistic competition, heterogeneous firms and occupational choice. The redistribution scheme is modeled by a combination of a …

The international tax system is in the midst of a contest between automatic information reporting and anonymous … withholding models for ensuring that nations have the ability to tax offshore accounts. At stake is the extent of many countries …' capacity to tax investment income of individuals and profits of closely held businesses through an income tax in an …

, while these initiatives help catch willful tax cheats, they have also adversely affected immigrants, Americans living abroad …, and “accidental Americans.” This Article critiques the United States' offshore tax enforcement initiatives, such as the … Foreign Account Tax Compliant Act and the Internal Revenue Service's offshore voluntary disclosure programs. It argues that …

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 … ways that U.S. federal and state tax law encourages taxpayers to operate through foreign tax haven companies to reduce …

This paper outlines and examines the taxation implications (primarily income tax) for residents of the United Kingdom … [federal] tax regimes, including an analysis if their respective strengths and weaknesses …

finance centres (OFCs) in many parts of the world. The rise of OFCs has produced many benefits for their host economies and … facilitators of money laundering, or as tax havens. In recent times the levels of international pressure upon OFCs, (many of whom …