Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in Finland
Author
Abstract
Suggested Citation
DOI: 10.2478/ntaxj-2021-0005
Download full text from publisher
References listed on IDEAS
- Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2003.
"Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?,"
Journal of Economic Psychology, Elsevier, vol. 24(4), pages 535-553, August.
- Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2001. "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?," SFB 373 Discussion Papers 2001,43, Humboldt University of Berlin, Interdisciplinary Research Project 373: Quantification and Simulation of Economic Processes.
- Leonard Seabrooke & Duncan Wigan, 2017. "The governance of global wealth chains," Review of International Political Economy, Taylor & Francis Journals, vol. 24(1), pages 1-29, January.
- Deniz Igan & Prachi Mishra, 2014. "Wall Street, Capitol Hill, and K Street: Political Influence and Financial Regulation," Journal of Law and Economics, University of Chicago Press, vol. 57(4), pages 1063-1084.
- Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023.
"The Missing Profits of Nations,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 90(3), pages 1499-1534.
- Thomas R. Tørsløv & Ludvig S. Wier & Gabriel Zucman, 2018. "The Missing Profits of Nations," NBER Working Papers 24701, National Bureau of Economic Research, Inc.
- Thomas Torslov & Ludvig Wier & Gabriel Zucman, 2020. "The Missing Profits of Nations," Working Papers halshs-03022293, HAL.
- Cronin, Julie Anne & Lin, Emily Y. & Power, Laura & Cooper, Michael, 2013. "Distributing the Corporate Income Tax: Revised U.S. Treasury Methodology," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 239-262, March.
- Federico Cingano & Paolo Pinotti, 2013.
"Politicians At Work: The Private Returns And Social Costs Of Political Connections,"
Journal of the European Economic Association, European Economic Association, vol. 11(2), pages 433-465, April.
- Federico Cingano & Paolo Pinotti, 2009. "Politicians at work. The private returns and social costs of political connections," Temi di discussione (Economic working papers) 709, Bank of Italy, Economic Research and International Relations Area.
- Thiess Buettner & Michael Overesch & Georg Wamser, 2018.
"Anti profit-shifting rules and foreign direct investment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 553-580, June.
- Thiess Büttner & Michael Overesch & Georg Wamser, 2014. "Anti Profit-Shifting Rules and Foreign Direct Investment," CESifo Working Paper Series 4710, CESifo.
- Levine, Michael E & Forrence, Jennifer L, 1990. "Regulatory Capture, Public Interest, and the Public Agenda: Toward a Synthesis," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 6(0), pages 167-198.
- Vitor Gaspar & Laura Jaramillo & Mr. Philippe Wingender, 2016. "Tax Capacity and Growth: Is there a Tipping Point?," IMF Working Papers 2016/234, International Monetary Fund.
- Eitan Goldman & Jörg Rocholl & Jongil So, 2013. "Politically Connected Boards of Directors and The Allocation of Procurement Contracts," Review of Finance, European Finance Association, vol. 17(5), pages 1617-1648.
- Quentin Clair, 2019. "Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice," Nordic Tax Journal, Sciendo, vol. 2019(1), pages 1-15, January.
- Amore, Mario Daniele & Bennedsen, Morten, 2013. "The value of local political connections in a low-corruption environment," Journal of Financial Economics, Elsevier, vol. 110(2), pages 387-402.
- Knuutinen Reijo, 2014. "Corporate Social Responsibility, Taxation and Aggressive Tax Planning," Nordic Tax Journal, Sciendo, vol. 2014(1), pages 36-75, May.
- Fraser, Nancy, 1998. "Social justice in the age of identity politics: Redistribution, recognition, participation," Discussion Papers, Research Unit: Organization and Employment FS I 98-108, WZB Berlin Social Science Center.
- Prem Sikka, 2008. "Globalization and its discontents," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 398-426, March.
- Asim Ijaz Khwaja & Atif Mian, 2005. "Do Lenders Favor Politically Connected Firms? Rent Provision in an Emerging Financial Market," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 120(4), pages 1371-1411.
- Gary S. Becker, 1983. "A Theory of Competition Among Pressure Groups for Political Influence," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 98(3), pages 371-400.
- Kevin Young, 2012. "Transnational regulatory capture? An empirical examination of the transnational lobbying of the Basel Committee on Banking Supervision," Review of International Political Economy, Taylor & Francis Journals, vol. 19(4), pages 663-688.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Brugués, Felipe & Brugués, Javier & Giambra, Samuele, 2024. "Political connections and misallocation of procurement contracts: Evidence from Ecuador," Journal of Development Economics, Elsevier, vol. 170(C).
- Michelson, Noam, 2023. "The revolving door of former civil servants and firm value: A comprehensive approach," European Journal of Political Economy, Elsevier, vol. 79(C).
- Tkachenko, Andrey, 2022. "State-business relations and access to external financing," BOFIT Discussion Papers 10/2022, Bank of Finland, Institute for Economies in Transition.
- Elise S. Brezis & Joël Cariolle, 2017.
"Financial Sector Regulation and the Revolving Door in US Commercial Banks,"
Studies in Political Economy, in: Norman Schofield & Gonzalo Caballero (ed.), State, Institutions and Democracy, pages 53-76,
Springer.
- Joël CARIOLLE & Elise S. BREZIS, 2015. "Financial Sector Regulation and the Revolving Door in US Commercial banks," Working Papers P122, FERDI.
- Joël CARIOLLE & Elise S. BREZIS, 2016. "Financial Sector Regulation and the Revolving Door in US Commercial banks," Working Papers P122, FERDI.
- Elise S. Brezis & Joël Cariolle, 2016. "Financial Sector Regulation and the Revolving Door in US Commercial Banks," Working Papers 2016-03, Bar-Ilan University, Department of Economics.
- repec:zbw:bofitp:2022_010 is not listed on IDEAS
- Miroslav Palanský, 2021. "The value of political connections in the post-transition period: evidence from Czechia," Public Choice, Springer, vol. 188(1), pages 121-154, July.
- David Schoenherr, 2019. "Political Connections and Allocative Distortions," Journal of Finance, American Finance Association, vol. 74(2), pages 543-586, April.
- Yuping Deng & Yanrui Wu & Helian Xu, 2020.
"Political Connections and Firm Pollution Behaviour: An Empirical Study,"
Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 75(4), pages 867-898, April.
- Yuping Deng & Yanrui Wu & Helian Xu, 2019. "Political Connections and Firm Pollution Behaviour: An Empirical Study," Economics Discussion / Working Papers 19-15, The University of Western Australia, Department of Economics.
- Barraza, Santiago & Rossi, Martín A & Ruzzier, Christian A, 2022.
"Sleeping with the enemy: The perils of having the government on(the)board,"
Journal of Comparative Economics, Elsevier, vol. 50(3), pages 641-651.
- Santiago Barraza & Martín A. Rossi & Christian A. Ruzzier, 2021. "Sleeping with the Enemy: The Perils of Having the Government On(the)board," Working Papers 149, Universidad de San Andres, Departamento de Economia, revised Dec 2021.
- Elise S. Brezis & Joel Cariolle, 2014. "The Revolving Door Indicator: Estimating the Distortionary Power of the Revolving Door," Working Papers 2014-13, Bar-Ilan University, Department of Economics.
- Child, Travers Barclay & Massoud, Nadia & Schabus, Mario & Zhou, Yifan, 2021. "Surprise election for Trump connections," Journal of Financial Economics, Elsevier, vol. 140(2), pages 676-697.
- Francis,David C. & Kubinec ,Robert, 2022. "Beyond Political Connections : A Measurement Model Approach to Estimating Firm-levelPolitical Influence in 41 Economies," Policy Research Working Paper Series 10119, The World Bank.
- Anne-Laure Delatte & Adrien Matray & Noémie Pinardon-Touati, 2020.
"Private Credit Under Political Influence: Evidence from France,"
Working Papers
2020-56, Princeton University. Economics Department..
- Anne-Laure Delatte & Adrien Matray & Noemie Pinardon-Touati, 2020. "Private Credit under Political Influence: Evidence from France," Working Papers 262, Princeton University, Department of Economics, Center for Economic Policy Studies..
- Anne-Laure Delatte & Adrien Matray & Noémie Pinardon-Touati, 2020. "Private Credit under Political Influence: Evidence from France," Working Papers 2020-06, CEPII research center.
- Delatte, Anne-Laure & Matray, Adrien & Pinardon-Touati, Noémie, 2020. "Private Credit under Political Influence: Evidence from France," CEPR Discussion Papers 14409, C.E.P.R. Discussion Papers.
- Ufuk Akcigit & Salomé Baslandze & Francesca Lotti, 2023.
"Connecting to Power: Political Connections, Innovation, and Firm Dynamics,"
Econometrica, Econometric Society, vol. 91(2), pages 529-564, March.
- Akcigit, Ufuk & Baslandze, Salomé & Lotti, Francesca, 2018. "Connecting to Power: Political Connections, Innovation, and Firm Dynamics," CEPR Discussion Papers 13216, C.E.P.R. Discussion Papers.
- Ufuk Akcigit & Salomé Baslandze & Francesca Lotti, 2022. "Connecting to power: political connections, innovation, and firm dynamics," Temi di discussione (Economic working papers) 1376, Bank of Italy, Economic Research and International Relations Area.
- Ufuk Akcigit & Salomé Baslandze & Francesca Lotti, 2018. "Connecting to Power: Political Connections, Innovation, and Firm Dynamics," NBER Working Papers 25136, National Bureau of Economic Research, Inc.
- Ufuk Akcigit & Salomé Baslandze & Francesca Lotti, 2020. "Connecting to Power: Political Connections, Innovation, and Firm Dynamics," FRB Atlanta Working Paper 2020-5, Federal Reserve Bank of Atlanta.
- Joonkyu Choi & Veronika Penciakova & Felipe Saffie, 2021.
"Political Connections, Allocation of Stimulus Spending, and the Jobs Multiplier,"
FRB Atlanta Working Paper
2021-13, Federal Reserve Bank of Atlanta.
- Joonkyu Choi & Veronika Penciakova & Felipe Saffie, 2024. "Political Connections, Allocation of Stimulus Spending, and the Jobs Multiplier," NBER Working Papers 32574, National Bureau of Economic Research, Inc.
- Joonkyu Choi & Veronika Penciakova & Felipe Saffie, 2021. "Political Connections, Allocation of Stimulus Spending, and the Jobs Multiplier," Finance and Economics Discussion Series 2021-005r1, Board of Governors of the Federal Reserve System (U.S.), revised Jul 2021.
- Colonnelli, Emanuele & Lagaras, Spyridon & Ponticelli, Jacopo & Prem, Mounu & Tsoutsoura, Margarita, 2022.
"Revealing corruption: Firm and worker level evidence from Brazil,"
Journal of Financial Economics, Elsevier, vol. 143(3), pages 1097-1119.
- Colonnelli, Emanuele & Lagaras, Spyridon & Ponticelli, Jacopo & Prem, Mounu & Tsoutsoura, Margarita, 2020. "Revealing Corruption: Firm and Worker Level Evidence from Brazil," SocArXiv asrz4, Center for Open Science.
- Prem, M & Colonnelli, E & Lagaras, S & Ponticelli, J & Tsoutsoura, M, 2021. "Revealing Corruption: Firm and Worker Level Evidence from Brazil," Documentos de Trabajo 18673, Universidad del Rosario.
- Colonnelli, Emanuele & Lagaras, Spyridon & Ponticelli, Jacopo & Prem, Mounu & Tsoutsoura, Margarita, 2021. "Revealing Corruption: Firm and Worker Level Evidence from Brazil," Working papers 83, Red Investigadores de Economía.
- Emanuele Colonnelli & Spyridon Lagaras & Jacopo Ponticelli & Mounu Prem & Margarita Tsoutsoura, 2022. "Revealing Corruption: Firm and Worker Level Evidence from Brazil," NBER Working Papers 29627, National Bureau of Economic Research, Inc.
- Kim, Daniel S. & Li, Yun & Tarzia, Domenico, 2018. "Value of corruption in China: Evidence from anti-corruption investigation," Economics Letters, Elsevier, vol. 164(C), pages 112-116.
- Wei, Chunyan & Hu, Shiyang & Chen, Feng, 2020. "Do political connection disruptions increase labor costs in a government-dominated market? Evidence from publicly listed companies in China," Journal of Corporate Finance, Elsevier, vol. 62(C).
- Gropper, Daniel M. & Jahera, John S. & Park, Jung Chul, 2015. "Political power, economic freedom and Congress: Effects on bank performance," Journal of Banking & Finance, Elsevier, vol. 60(C), pages 76-92.
- Thomas Bourveau & Renaud Coulomb & Marc Sangnier, 2021.
"Political Connections and White-Collar Crime: Evidence from Insider Trading in France,"
Journal of the European Economic Association, European Economic Association, vol. 19(5), pages 2543-2576.
- Thomas Bourveau & Renaud Coulomb & Marc Sangnier, 2016. "Political Connections and Insider Trading," AMSE Working Papers 1635, Aix-Marseille School of Economics, France.
- Bourveau, Thomas & Coulomb, Renaud & Sangnier, Marc, 2020. "Political Connections and White-collar Crime: Evidence from Insider Trading in France," MPRA Paper 104236, University Library of Munich, Germany.
- Thomas Bourveau & Renaud Coulomb & Marc Sangnier, 2023. "Political Connections and White-Collar Crime: Evidence from Insider Trading in France," Working Papers hal-03590058, HAL.
- Thomas Bourveau & Renaud Coulomb & Marc Sangnier, 2016. "Political Connections and Insider Trading," Working Papers halshs-01376148, HAL.
- Wagner, Wolf & Lambert, Thomas & Zhang, Eden Quxian, 2020. "Banks, Political Capital, and Growth," CEPR Discussion Papers 15612, C.E.P.R. Discussion Papers.
More about this item
Keywords
Tax avoidance; thin capitalization; regulatory capture; anti-tax avoidance;All these keywords.
Statistics
Access and download statisticsCorrections
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:vrs:notajo:v:2022:y:2022:i:1:p:1-26:n:3. 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.
If CitEc recognized a bibliographic 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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.