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Мировой Опыт Оптимизации Налогообложения: Роль Налоговой Конкуренции И Оффшорных Центров В Мировом Хозяйстве
[International Experience of Tax Optimization - The Role of Tax Competition and Offshores in Global Economy]

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Author Info
Libman, Alexander
Abstract

The paper looks at development and emergence of offshore jurisdictions as a strategy in global tax competition. It discusses the general logic of tax competition in international economy, specifics of offshors as participants of this competition and impact of interjurisdictional competition on Russian economy

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File URL: http://mpra.ub.uni-muenchen.de/17042/
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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 17042.

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Date of creation: 2004
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Handle: RePEc:pra:mprapa:17042

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Related research
Keywords: Tax competition; tax optimization;

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Find related papers by JEL classification:
E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy

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  1. Lars P. Feld, 2000. "Fiskalischer Wettbewerb und Einkommensumverteilung," Perspektiven der Wirtschaftspolitik, Blackwell Publishing, vol. 1(2), pages 181-198, 05. [Downloadable!] (restricted)
  2. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995 Elsevier. [Downloadable!] (restricted)
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  3. Roger H. Gordon & John D. Wilson, 2001. "Expenditure Competition," NBER Working Papers 8189, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  4. Budzinski, Oliver, 1999. "Wirtschaftspolitische Implikationen eines globalisierten Ordnungswettbewerbs aus evolutorischer Perspektive," Diskussionspapiere der Wirtschaftswissenschaftlichen Fakultät der Universität Hannover dp-225, Universität Hannover, Wirtschaftswissenschaftliche Fakultät. [Downloadable!]
  5. Wegener, Torsten, 2000. "Institutionelle Aspekte der Regionalisierung von Wirtschafts- und Strukturpolitik," Discussion Papers 3, Friedrich-Alexander-University Erlangen-Nuremberg, Chair of Labour and Regional Economics. [Downloadable!]
  6. Volckart, Oliver, 2000. "State Building by Bargaining for Monopoly Rents," Kyklos, Blackwell Publishing, vol. 53(3), pages 265-91.
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