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This paper builds on recent insights from network theory and on the rich dataset made available by the Panama Papers in … Panama Papers as links between jurisdictions in the global network of tax evasion. A quantitative analysis shows that the …
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Focusing on Panama and globalization, this paper opts to suggest how Panama could integrate itself better to a fairer … globalization. Panama can benefit from economic growth, greater social cohesion, and higher standards of living brought by … successful development of a country. Thus, this paper uses the case of Panama to show that policy integration requires both these …
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We exploit one of the largest data leaks to date to study whether and how firms use secret offshore vehicles. From the leaked data, we identify 338 listed firms as users of secret offshore vehicles and document that these vehicles are used to finance corruption, avoid taxes, and expropriate...
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