IDEAS home Printed from https://ideas.repec.org/a/bla/scotjp/v73y2026i1ne70026.html

Charting New Waters: Submarine Cables and Multinationals' Activities in Tax Haven Islands

Author

Listed:
  • Baptiste Souillard

Abstract

This paper investigates whether advances in information and communication technologies facilitate global tax avoidance. Specifically, it analyzes the impact of the staggered deployment of submarine cables in tax haven islands on the behavior of US‐listed corporations. Using a difference‐in‐differences framework, the study finds that companies were significantly more likely to disclose subsidiaries in tax haven islands following the installation of submarine cables in these jurisdictions. The findings suggest that digital connectivity has enhanced the accessibility of tax haven islands, thereby enabling firms to more effectively exploit international tax differentials and anchor profits in offshore financial centers.

Suggested Citation

  • Baptiste Souillard, 2026. "Charting New Waters: Submarine Cables and Multinationals' Activities in Tax Haven Islands," Scottish Journal of Political Economy, Scottish Economic Society, vol. 73(1), February.
    • Handle: RePEc:bla:scotjp:v:73:y:2026:i:1:n:e70026
    DOI: 10.1111/sjpe.70026
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/sjpe.70026
    Download Restriction: no
    File URL: https://libkey.io/10.1111/sjpe.70026?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:scotjp:v:73:y:2026:i:1:n:e70026. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/sesssea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.