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The Real Effects of Tax Havens

Author

Listed:
  • Annette Alstadsæter

    (NMBU - Norwegian University of Life Sciences)

  • Ronald B. Davies

    (UCD - University College Dublin [Dublin])

  • Mathieu Parenti

    (ECARES - European Center for Advanced Research in Economics and Statistics - ULB - Université libre de Bruxelles, PJSE - Paris Jourdan Sciences Economiques - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École nationale des ponts et chaussées - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement, PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École nationale des ponts et chaussées - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement)

  • Farid Toubal

    (CREST - Centre de Recherche en Économie et Statistique - ENSAI - Ecole Nationale de la Statistique et de l'Analyse de l'Information [Bruz] - GENES - Groupe des Écoles Nationales d'Économie et Statistique - X - École polytechnique - IP Paris - Institut Polytechnique de Paris - ENSAE Paris - École Nationale de la Statistique et de l'Administration Économique - GENES - Groupe des Écoles Nationales d'Économie et Statistique - IP Paris - Institut Polytechnique de Paris - CNRS - Centre National de la Recherche Scientifique, CEPII - Centre d'Etudes Prospectives et d'Informations Internationales - Centre d'analyse stratégique, LEDa - Laboratoire d'Economie de Dauphine - IRD - Institut de Recherche pour le Développement - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

It is common to summarize the impact of tax havens as a shift of tax revenues from high to low-tax jurisdictions. This chapter discusses the economic impact of tax havens that goes beyond a zero-sum transfer of the tax base, what we label real effects. We review the literature and focus on exploring how profit shifting affects employment, investment, and innovation in firms. We consider in turn how real effects shape market structure and their implications in general equilibrium. In conclusion, we propose some potential pathways for future research in terms of methodology and areas that we deem promising for further exploration.

Suggested Citation

  • Annette Alstadsæter & Ronald B. Davies & Mathieu Parenti & Farid Toubal, 2024. "The Real Effects of Tax Havens," Post-Print hal-04929546, HAL.
    • Handle: RePEc:hal:journl:hal-04929546
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    Cited by:

    1. Sónia Cabral & Joana Garcia & Raquel Miranda & Susana Peralta & João Pereira dos Santos, 2024. "Treasure Islands, Real Jobs? Workers and Anti-Avoidance Policies in a Tax Paradise," Working Papers w202416, Banco de Portugal, Economics and Research Department.
    2. Margarita Lopez Forero & Benjamin Michallet, 2024. "Employment Effects of a Weakening in European Anti-Tax Avoidance Rules: evidence from France," Working Papers 021, EU Tax Observatory.

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