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The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals

Author

Listed:
  • Alejandro Esteller-Moré

    (Institut d’Economia de Barcelona (IEB) / Universitat de Barcelona)

  • Shafik Hebous

    (International Monetary Fund (IMF))

  • Niels Johannesen

    (University of Copenhagen)

  • Katarzyna Anna Bilicka

    (Utah State University - Oxford University Centre for Business Taxation)

Abstract

No abstract is available for this item.

Suggested Citation

  • Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
  • Handle: RePEc:ieb:report:ieb_report_4_2018
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    File URL: http://ieb.ub.edu/wp-content/uploads/2019/02/IEB_REPORT_42018_v7_links.pdf
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    References listed on IDEAS

    as
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    7. Elsayyad, May & Konrad, Kai A., 2012. "Fighting multiple tax havens," Journal of International Economics, Elsevier, vol. 86(2), pages 295-305.
    8. Niels Johannesen & Gabriel Zucman, 2014. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 65-91, February.
    9. Keen, Michael, 2001. "Preferential Regimes Can Make Tax Competition Less Harmful," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 757-762, December.
    10. Johannesen, Niels, 2014. "Tax evasion and Swiss bank deposits," Journal of Public Economics, Elsevier, vol. 111(C), pages 46-62.
    11. Jørgen Juel Andersen & Niels Johannesen & David Dreyer Lassen & Elena Paltseva, 2017. "Petro Rents, Political Institutions, and Hidden Wealth: Evidence from Offshore Bank Accounts," Journal of the European Economic Association, European Economic Association, vol. 15(4), pages 818-860.
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    25. Slemrod, Joel & Wilson, John D., 2009. "Tax competition with parasitic tax havens," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1261-1270, December.
    26. Hong, Qing & Smart, Michael, 2010. "In praise of tax havens: International tax planning and foreign direct investment," European Economic Review, Elsevier, vol. 54(1), pages 82-95, January.
    27. Niels Johannesen & Thomas Tørsløv & Ludvig Wier, 2016. "Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
    28. Johannesen, Niels, 2010. "Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens," Journal of International Economics, Elsevier, vol. 81(2), pages 253-264, July.
    29. Griffith, Rachel & Miller, Helen & O'Connell, Martin, 2014. "Ownership of intellectual property and corporate taxation," Journal of Public Economics, Elsevier, vol. 112(C), pages 12-23.
    30. Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2020. "Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts," American Economic Journal: Economic Policy, American Economic Association, vol. 12(3), pages 312-346, August.
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    34. José Mª Durán-Cabré & Alejandro Esteller-Moré & Mariona Mas-Montserrat & Luca Salvadori, 2018. "La brecha fiscal: estudio y aplicación a los impuestos sobre la riqueza," Working Papers 2018/15, Institut d'Economia de Barcelona (IEB).
    35. Alan J. Auerbach & Michael P. Devereux & Michael Keen & John Vella, 2017. "International Tax Planning under the Destination-Based Cash Flow Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(4), pages 783-802, December.
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