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Money at the docks of tax havens : a guide
Hebous, Shafik - In: FinanzArchiv : European journal of public finance 70 (2014) 3, pp. 458-485
Persistent link: https://www.econbiz.de/10010426011
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Corruption, taxation and the impact on the shadow economy
Němec, Daniel; Kotlánová, Eva; Kotlán, Igor; … - In: Economies : open access journal 9 (2021) 1/18, pp. 1-16
While assessing the economic impacts of corruption, the corruption-related transmission channels which influence … impacts corruption has on the size of the shadow economy as well as on the individual sources of long-term economic growth …, making use of a transmission channel through which corruption affects the tax burden components. Using the method of an …
Persistent link: https://www.econbiz.de/10012483331
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Perceptions of trust and power are associated with tax compliance : a cross-cultural study
Kogler, Christoph; Olsen, Jerome; Kirchler, Erich; … - In: Economic and political studies : EPS 11 (2023) 3, pp. 365-381
Persistent link: https://www.econbiz.de/10014319604
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Containing tariff evasion
Anne, Clement; Chalendard, Cyril; Fernandes, Ana Margarida - 2023
To identify transactions at risk of tariff evasion, this paper matches export transaction data from France with import transaction data from Madagascar using container identifiers. Reporting discrepancies between exporters and importers are prevalent but small, with over two-fifths of importers...
Persistent link: https://www.econbiz.de/10014435265
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A journey from a corruption port to a tax haven
Hebous, Shafik; Lipatov, Vilen - In: Journal of comparative economics : the journal of the … 42 (2014) 3, pp. 739-754
Persistent link: https://www.econbiz.de/10011298193
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Regulatory mayhem in offshore finance : what the Panama Papers reveal
Hira, Anil; Murata, Brian; Monson, Shea - In: The failure of financial regulation : why a major …, (pp. 191-232). 2019
Persistent link: https://www.econbiz.de/10012101260
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Tariff evasion in global trade data
Drenski, Austin; Hallren, Ross; Lee, Jean - In: Journal of international trade & economic development : … 28 (2019) 7, pp. 829-842
Persistent link: https://www.econbiz.de/10012203636
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Tax havens : conduits for corporate tax malfeasance
Jalan, Akanksha; Vaidyanathan, Ravi - In: Journal of financial regulation and compliance : an … 25 (2017) 1, pp. 86-104
Persistent link: https://www.econbiz.de/10011746560
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Containing tariff evasion
Anne, Clément; Chalendard, Cyril; Fernandes, Ana Margarida - 2023
Persistent link: https://www.econbiz.de/10014496883
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Countering global oil theft : responses and solutions
Romsom, Etienne - 2022
This second of two papers on global oil theft discusses ways to reduce oil theft, misappropriation, and fraud. At US$133 billion per year, oil is the largest stolen natural resource globally, while fuel is the most smuggled natural resource. Oil theft equates to 5-7 per cent of the global market...
Persistent link: https://www.econbiz.de/10013165046