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The real effects of tax havens

Author

Listed:
  • Annette Alstadsæter

    (NMBU - Norwegian University of Life Sciences)

  • Ronald Davies

    (UCD - University College Dublin [Dublin])

  • Mathieu Parenti

    (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 - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement - ENPC - École nationale des ponts et chaussées - IP Paris - Institut Polytechnique de Paris, 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 - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement - ENPC - École nationale des ponts et chaussées - IP Paris - Institut Polytechnique de Paris)

  • Farid Toubal

    (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, CEPR - Center for Economic Policy Research, CEPII - Centre d'études prospectives et d'informations internationales)

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 Davies & Mathieu Parenti & Farid Toubal, 2024. "The real effects of tax havens," PSE-Ecole d'économie de Paris (Postprint) halshs-05163393, HAL.
    • Handle: RePEc:hal:pseptp:halshs-05163393
    DOI: 10.4337/9781803929743.00014
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