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The Real Effects of Tax Havens

Author

Listed:
  • Annette Alstadsæter
  • Ronald B. Davies
  • Mathieu Parenti
  • Farid Toubal

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, 2023. "The Real Effects of Tax Havens," Working Papers 202321, School of Economics, University College Dublin.
    • Handle: RePEc:ucn:wpaper:202321
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    File URL: http://hdl.handle.net/10197/24887
    File Function: First version, 2023
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    Keywords

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    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business

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