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Tax Havens: International Tax Avoidance and Evasion

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  • Gravelle, Jane G.

Abstract

The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. Tax havens are located around the world with concentrations in the Caribbean and Europe. Corporate profit shifting may cost up to $60 billion in revenue and remedies are likely to involve tax law changes. Individual income tax losses more often arise from tax evasion, and are facilitated by the lack of information reporting; remedies involve administrative changes, especially in requirements for information reporting. Losses may be as much as $70 billion per year.

Suggested Citation

  • Gravelle, Jane G., 2009. "Tax Havens: International Tax Avoidance and Evasion," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(4), pages 727-753, December.
  • Handle: RePEc:ntj:journl:v:62:y:2009:i:4:p:727-53
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    1. repec:eee:pubeco:v:151:y:2017:i:c:p:110-125 is not listed on IDEAS
    2. repec:kap:iaecre:v:19:y:2013:i:2:p:203-204 is not listed on IDEAS
    3. Langenmayr, Dominika, 2017. "Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?," Journal of Public Economics, Elsevier, vol. 151(C), pages 110-125.
    4. Hana Redinova & Lubos Smrcka, 2013. "The Development of Companies Directed from Low-Tax Regions," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 19(2), pages 203-204, May.
    5. ., 2013. "Governing international taxation: problems and challenges," Chapters,in: The Dynamics of Global Economic Governance, chapter 1, pages 14-37 Edward Elgar Publishing.
    6. Gabriel Zucman, 2012. "The missing wealth of nations: Are Europe and the U.S. net debtors or net creditors?," Working Papers halshs-00565224, HAL.
    7. Csomós, György, 2015. "The ranking of cities as centres of the Hungarian economy, 1992–2012," MPRA Paper 73948, University Library of Munich, Germany.
    8. Matthew Gould & Matthew Rablen, 2016. "Voluntary Disclosure Schemes for Offshore Tax Evasion: An Analysis," CESifo Working Paper Series 5750, CESifo Group Munich.
    9. John D. Wilson, 2015. "Tax Havens in a World of Competing Countries," CESifo DICE Report, Ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 32-29, 01.
    10. Dyreng, Scott D. & Lindsey, Bradley P. & Thornock, Jacob R., 2013. "Exploring the role Delaware plays as a domestic tax haven," Journal of Financial Economics, Elsevier, vol. 108(3), pages 751-772.
    11. John D. Wilson, 2015. "Tax Havens in a World of Competing Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 32-39, 01.
    12. Richardson, Grant & Taylor, Grantley, 2015. "Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms," The International Journal of Accounting, Elsevier, vol. 50(4), pages 458-485.
    13. repec:eee:ecolet:v:158:y:2017:i:c:p:54-57 is not listed on IDEAS
    14. repec:ces:ifodic:v:12:y:2015:i:4:p:19149988 is not listed on IDEAS

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