IDEAS home Printed from https://ideas.repec.org/a/mhr/finarc/urnsici0015-2218(201409)703_458matdot_2.0.tx_2-h.html
   My bibliography  Save this article

Money at the Docks of Tax Havens: A Guide

Author

Listed:
  • Shafik Hebous

Abstract

This essay critically revisits the roles and influences of tax havens in the world economy. It combines various messages of available studies in one scheme, and uses various data sources to document regularities regarding multinational firms, financial assets, and other relevant information for tax havens' businesses. The analysis motivates issues for future research and policy discussions.

Suggested Citation

  • Shafik Hebous, 2014. "Money at the Docks of Tax Havens: A Guide," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 458-485, September.
  • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(201409)70:3_458:matdot_2.0.tx_2-h
    DOI: 10.1628/001522108X684547
    as

    Download full text from publisher

    File URL: https://www.mohrsiebeck.com/en/article/money-at-the-docks-of-tax-havens-a-guide-101628001522114x684547
    Download Restriction: Fulltext access is included for subscribers to the printed version.

    As the access to this document is restricted, you may want to look for a different version below or search for a different version of it.

    Other versions of this item:

    References listed on IDEAS

    as
    1. Daniele Fabbri & Chiara Monfardini, 2008. "Style of practice and assortative mating: a recursive probit analysis of Caesarean section scheduling in Italy," Applied Economics, Taylor & Francis Journals, vol. 40(11), pages 1411-1423.
    2. Brown, H. III, 1996. "Physician demand for leisure: implications for cesarean section rates," Journal of Health Economics, Elsevier, vol. 15(2), pages 233-242, April.
    3. Arrieta, Alejandro, 2011. "Health reform and cesarean sections in the private sector: The experience of Peru," Health Policy, Elsevier, vol. 99(2), pages 124-130, February.
    4. Giovanni Fattore & Aleksandra Torbica, 2006. "Inpatient reimbursement system in Italy: How do tariffs relate to costs?," Health Care Management Science, Springer, vol. 9(3), pages 251-258, August.
    5. Bogg, Lennart & Huang, Kun & Long, Qian & Shen, Yuan & Hemminki, Elina, 2010. "Dramatic increase of Cesarean deliveries in the midst of health reforms in rural China," Social Science & Medicine, Elsevier, vol. 70(10), pages 1544-1549, May.
    6. Dubay, Lisa & Kaestner, Robert & Waidmann, Timothy, 1999. "The impact of malpractice fears on cesarean section rates," Journal of Health Economics, Elsevier, vol. 18(4), pages 491-522, August.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Shafik Hebous & Alfons J.Weichenrieder & Alfons Weichenrieder, 2015. "What Do We Know about the Tax Planning of German-based Multinational Firms?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 15-21, January.
    2. repec:ces:ifodic:v:12:y:2015:i:4:p:19149984 is not listed on IDEAS
    3. repec:kap:jeczfn:v:127:y:2019:i:2:d:10.1007_s00712-018-0636-y is not listed on IDEAS
    4. Braun, Julia & Weichenrieder, Alfons, 2015. "Does Exchange of Information Between Tax Authorities Influence Multinationals' Use of Tax Havens?," Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113121, Verein für Socialpolitik / German Economic Association.
    5. Alfons J. Weichenrieder & Fangying Xu, 2019. "Are tax havens good? Implications of the crackdown on secrecy," Journal of Economics, Springer, vol. 127(2), pages 147-160, July.
    6. Shafik Hebous & Alfons J. Weichenrieder, 2015. "What Do We Know about the Tax Planning of German-based Multinational Firms?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 15-21, 01.
    7. Alexander Krenek & Margit Schratzenstaller, 2018. "A European Net Wealth Tax," WIFO Working Papers 561, WIFO.
    8. Weichenrieder, Alfons J., 2016. "Panama & Co: Implikationen für die Steuerpolitik," SAFE Policy Letters 52, Research Center SAFE - Sustainable Architecture for Finance in Europe, Goethe University Frankfurt.

    More about this item

    Keywords

    tax havens; tax avoidance; tax evasion; international taxation; corruption; offshore financial centers;

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

    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:mhr:finarc:urn:sici:0015-2218(201409)70:3_458:matdot_2.0.tx_2-h. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Thomas Wolpert). General contact details of provider: https://www.mohrsiebeck.com/fa .

    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.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.