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Uncovering Offshore Financial Centers: Conduits and Sinks in the Global Corporate Ownership Network

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Cited by:

  1. Rex McKenzie & Rowland Atkinson & Andrea Ingianni, 2024. "Applying the global wealth chain typology to property purchases in the Liverpool and Merseyside Area," Environment and Planning A, , vol. 56(2), pages 367-381, March.
  2. Alex C. Michalos & P. Maurine Hatch, 2020. "Good Societies, Financial Inequality and Secrecy, and a Good Life: from Aristotle to Piketty," Applied Research in Quality of Life, Springer;International Society for Quality-of-Life Studies, vol. 15(4), pages 1005-1054, September.
  3. Sébastien Laffitte & Farid Toubal, 2019. "A Fistful of Dollars? Foreign Sales Platforms and Profit Shifting in Tax Havens," Working Papers 2019-02, CEPII research center.
  4. Panagiotis Delimatsis & Bernard Hoekman, 2017. "National Tax Regulation, International Standards and the GATS: Argentina—Financial Services," RSCAS Working Papers 2017/42, European University Institute.
  5. James Nebus, 2019. "Will tax reforms alone solve the tax avoidance and tax haven problems?," Journal of International Business Policy, Palgrave Macmillan, vol. 2(3), pages 258-271, September.
  6. Delatte, Anne-Laure & Guillin, Amelie & Vicard, Vincent, 2022. "Grey zones in global finance: The distorted geography of cross-border investments," Journal of International Money and Finance, Elsevier, vol. 120(C).
  7. Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2023. "Effective tax rates of multinational corporations: Country-level estimates," PLOS ONE, Public Library of Science, vol. 18(11), pages 1-19, November.
  8. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 176, pages 53-78.
  9. Kirsten Martinus & Thomas Sigler & Iacopo Iacopini & Ben Derudder, 2021. "The brokerage role of small states and territories in global corporate networks," Growth and Change, Wiley Blackwell, vol. 52(1), pages 12-28, March.
  10. Vincent Vicard, 2023. "Correction: Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(2), pages 574-575, June.
  11. Kern, Andreas & Nosrati, Elias & Reinsberg, Bernhard & Sevinc, Dilek, 2023. "Crash for cash: Offshore financial destinations and IMF programs," European Journal of Political Economy, Elsevier, vol. 78(C).
  12. Grosskurth, Philipp, 2019. "MNE and where to find them: An intertemporal perspective on the global ownership network," Ruhr Economic Papers 825, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  13. Henk L. M. Kox, 2025. "Repairing a Historical Mistake in Bilateral FDI Statistics: A New Dataset Covering 2001–2022," Review of International Economics, Wiley Blackwell, vol. 33(5), pages 1093-1114, November.
  14. Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2022. "Decomposing Multinational Corporations’ Declining Effective Tax Rates," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 70(2), pages 338-381, June.
  15. Tembo Nakamoto & Odile Rouhban & Yuichi Ikeda, 2020. "Location-sector analysis of international profit shifting on a multilayer ownership-tax network," Evolutionary and Institutional Economics Review, Springer, vol. 17(1), pages 219-241, January.
  16. Kirsten Martinus & Thomas Sigler & Iacopo Iacopini & Ben Derudder, 2019. "The role of tax havens and offshore financial centers in Asia-Pacific networks: evidence from firm-subsidiary connections," Asian Business & Management, Palgrave Macmillan, vol. 18(5), pages 389-411, November.
  17. Lee, Siwook & Kim, Daeyong, 2022. "The impact of tax treaties on foreign direct investment: The evidence reconsidered," KDI Journal of Economic Policy, Korea Development Institute (KDI), vol. 44(3), pages 27-48.
  18. Tembo Nakamoto & Abhijit Chakraborty & Yuichi Ikeda, 2019. "Identification of Key Companies for International Profit Shifting in the Global Ownership Network," Papers 1904.12397, arXiv.org.
  19. J'anos Kert'esz & Johannes Wachs, 2020. "Complexity science approach to economic crime," Papers 2008.12364, arXiv.org.
  20. Ronald B. Davies & Neill Killeen, 2018. "The Effect of Tax Treaties on Market Based Finance: Evidence using Firm-Level Data," Working Papers 201818, School of Economics, University College Dublin.
  21. Jeffrey H. Bergstrand & Jordi Paniagua, 2024. "Do Deep Trade Agreements’ Provisions Actually Increase – or Decrease – Trade and/or FDI?," CESifo Working Paper Series 11526, CESifo.
  22. Manon François & Vincent Vicard, 2023. "Tax Avoidance and the Complexity of Multinational Enterprises," Working Papers halshs-04103793, HAL.
  23. Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2021. "Correction to: Multinational corporations and tax havens: evidence from country‑by‑country reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1562-1562, December.
  24. Gerner-Beuerle, Carsten & Mucciarelli, Federico M. & Schuster, Edmund & Siems, Mathias, 2018. "Why do businesses incorporate in other EU Member States? An empirical analysis of the role of conflict of laws rules," International Review of Law and Economics, Elsevier, vol. 56(C), pages 14-27.
  25. Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2021. "Avoiding taxes: banks’ use of internal debt," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 717-745, June.
  26. Stefano Battiston & Giacomo Bressan & Anja Duranovic & Irene Monasterolo, 2025. "Asset-level assessment of climate physical risk matters for adaptation finance," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Addressing climate change data needs: the central banks' contribution, volume 63, Bank for International Settlements.
  27. DePaul, Adrienne & Murphy, Frank & Vernon, Mary E., 2025. "Tax havens and reputational costs," Journal of Accounting and Economics, Elsevier, vol. 79(2).
  28. Sébastien Laffitte & Farid Toubal, 2018. "Firms, Trade and Profit Shifting: Evidence from Aggregate Data," CESifo Working Paper Series 7171, CESifo.
  29. Ivar Kolstad, 2017. "Protected tax havens: Cornering the market through international reform?," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
  30. Tembo Nakamoto & Odile Rouhban & Yuichi Ikeda, 2019. "Location-Sector Analysis of International Profit Shifting on a Multilayer Ownership-Tax Network," Papers 1904.09165, arXiv.org.
  31. Samuel Weeks, 2024. "Channeling the capital of others: How Luxembourg came to be asset managers’ “plumber†of choice," Environment and Planning A, , vol. 56(2), pages 627-644, March.
  32. Mark de Haan & Joseph Haynes, 2018. "R&D Capitalization: Where Did We Go Wrong?," NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts, pages 451-480, National Bureau of Economic Research, Inc.
  33. Lejour, Arjan, 2021. "The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance," Other publications TiSEM e0530ca3-b3b3-4aca-826b-d, Tilburg University, School of Economics and Management.
  34. Jones, Chris & Temouri, Yama & Kirollos, Karim & Du, Jun, 2023. "Tax havens and emerging market multinationals: The role of property rights protection and economic freedom," Journal of Business Research, Elsevier, vol. 155(PB).
  35. Ueta, Toshimitsu, 2024. "Institutional environments and conflict between foreign investors and local communities in large-scale agricultural land acquisitions," International Business Review, Elsevier, vol. 33(5).
  36. Collin,Matthew Edward, 2023. "The Impact of Tax Blacklisting," Policy Research Working Paper Series 10435, The World Bank.
  37. Leonard Seabrooke & Saila Stausholm, 2024. "The firm-territory nexus in a fragmented economy: Scales of global value and wealth chain entanglement," Environment and Planning A, , vol. 56(8), pages 2213-2231, November.
  38. Ryan Woodgate, 2022. "Profit-led in effect or in appearance alone? Estimating the Irish demand regime given the influence of multinational enterprises," Review of Evolutionary Political Economy, Springer, vol. 3(2), pages 319-350, July.
  39. Catalin Dragomirescu-Gaina & Leandro Elia, 2022. "A look offshore: unpacking the routes of misinvoicing in international trade," WIDER Working Paper Series wp-2022-156, World Institute for Development Economic Research (UNU-WIDER).
  40. Alessandro Ferrari & S'ebastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting and International Tax Reforms," Papers 2211.04388, arXiv.org, revised Jan 2025.
  41. Matti Ylönen & Ringa Raudla & Milan Babic, 2024. "From tax havens to cryptocurrencies: secrecy-seeking capital in the global economy," Review of International Political Economy, Taylor & Francis Journals, vol. 31(2), pages 563-588, March.
  42. Garcia-Bernardo, Javier & Reurink, Arjan, 2019. "Competing with whom? European tax competition, the "great fragmentation of the firm," and varieties of FDI attraction profiles," MPIfG Discussion Paper 19/9, Max Planck Institute for the Study of Societies.
  43. Yan Zhang & Frank Schweitzer, 2021. "Quantifying the importance of firms by means of reputation and network control," Papers 2101.05010, arXiv.org.
  44. Yasumasa Morito & Kenichi Ueda, 2024. "Bilateral Lucas Paradox," CARF F-Series CARF-F-581, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
  45. Damgaard, Jannick & Elkjaer, Thomas & Johannesen, Niels, 2024. "What is real and what is not in the global FDI network?," Journal of International Money and Finance, Elsevier, vol. 140(C).
  46. Richard Phillips & Hannah Petersen & Ronen Palan, 2021. "Group subsidiaries, tax minimization and offshore financial centres: Mapping organizational structures to establish the ‘in-betweener’ advantage," Journal of International Business Policy, Palgrave Macmillan, vol. 4(2), pages 286-307, June.
  47. Meng, Bo & Gao, Yuning & Ye, Jiabai & Zhang, Meichen & Xing, Yuqing, 2022. "Trade in factor income and the US-China trade balance," China Economic Review, Elsevier, vol. 73(C).
  48. Olk, Christopher, 2024. "How much a dollar cost: Currency hierarchy as a driver of ecologically unequal exchange," World Development, Elsevier, vol. 180(C).
  49. Jonathan Beaverstock & Adam Leaver & Daniel Tischer, 2023. "How financial products organize spatial networks: Analyzing collateralized debt obligations and collateralized loan obligations as “networked productsâ€," Environment and Planning A, , vol. 55(4), pages 969-996, June.
  50. Dmitry Erokhin, 2023. "Tax effects on foreign direct investment—Just a rerouting," The World Economy, Wiley Blackwell, vol. 46(9), pages 2808-2834, September.
  51. Pamela Pogliani & Goetz von Peter & Philip Wooldridge, 2022. "The outsize role of cross-border financial centres," BIS Quarterly Review, Bank for International Settlements, June.
  52. Valeria Secchini & Javier Garcia-Bernardo & Petr Jansk'y, 2025. "Avoiding Overfitting in Variable-Order Markov Models: a Cross-Validation Approach," Papers 2501.14476, arXiv.org.
  53. Bruno Casella, . "Looking through conduit FDI in search of ultimate investors – a probabilistic approach," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  54. Kentor, Jeffrey & Clark, Rob & Jorgenson, Andrew, 2023. "The hidden cost of global economic integration: How foreign investment drives military expenditures," World Development, Elsevier, vol. 161(C).
  55. Fernando, Garcia Alvarado & Antoine, Mandel, 2022. "The network structure of global tax evasion evidence from the Panama papers," Journal of Economic Behavior & Organization, Elsevier, vol. 197(C), pages 660-684.
  56. Muysken, Joan & Bonekamp, Bas & Meijers, Huub, 2017. "Stock-flow consistent data for the Dutch economy, 1995-2015," MERIT Working Papers 2017-045, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  57. Lotte Thomsen & Karen P.Y. Lai & Stefano Ponte, 2024. "State action and inaction in the shaping of value and wealth entanglements: The role of Singapore in the global ‘gold chain’," Environment and Planning A, , vol. 56(8), pages 2174-2195, November.
  58. Vijay Pereira & Yama Temouri & Chris Jones & Ashish Malik, 2019. "Identity of Asian Multinational Corporations: influence of tax havens," Asian Business & Management, Palgrave Macmillan, vol. 18(5), pages 325-336, November.
  59. Johannes Wachs & Mih'aly Fazekas & J'anos Kert'esz, 2019. "Corruption Risk in Contracting Markets: A Network Science Perspective," Papers 1909.08664, arXiv.org.
  60. Radovan Kastratović, 2023. "Exporting decision of agricultural firms: The role of foreign direct investment," Agribusiness, John Wiley & Sons, Ltd., vol. 39(4), pages 960-984, October.
  61. Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers halshs-04103710, HAL.
  62. Petr Janský & Jan Láznička & Miroslav Palanský, 2021. "Tax treaties worldwide: Estimating elasticities and revenue foregone," Review of International Economics, Wiley Blackwell, vol. 29(2), pages 359-401, May.
  63. Danuse Nerudova & Veronika Solilova & Marek Litzman & Petr Janský, 2020. "International tax planning within the structure of corporate entities owned by the shareholder‐individuals through Panama Papers destinations," Development Policy Review, Overseas Development Institute, vol. 38(1), pages 124-139, January.
  64. Lejour, Arjan, 2023. "The rise of tax havens and conduit countries from the early 2000s," Other publications TiSEM fe0b39a6-1216-4449-862f-b, Tilburg University, School of Economics and Management.
  65. Konstantin M. Wacker & Bruno Casella & Maria Borga, 2025. "Measuring multinational production with foreign direct investment statistics: A survey of challenges and recent developments," Journal of Economic Surveys, Wiley Blackwell, vol. 39(4), pages 1462-1487, September.
  66. Nicholas Lynch, 2025. "Breaking Bad: Sanctions and Illicit Economic Activity," Working Papers 202517, Center for Global Policy Analysis, LeBow College of Business, Drexel University.
  67. Aleksi Eerola & Arjen H. L. Slangen, 2022. "A Review of International Management Research on Corporate Taxation," Management International Review, Springer, vol. 62(5), pages 643-680, October.
  68. Sacco, Pier Luigi & Arenas, Alex & De Domenico, Manlio, 2023. "The political economy of big data leaks: Uncovering the skeleton of tax evasion," Chaos, Solitons & Fractals, Elsevier, vol. 168(C).
  69. Pamela Pogliani & Philip Wooldridge, 2022. "Cross-border financial centres," BIS Working Papers 1035, Bank for International Settlements.
  70. Petr Janský & Miroslav Palanský, 2019. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
  71. Eric Kemp-Benedict & Jonathan Lamontagne & Timothy Laing & Crystal Drakes, 2019. "Climate Impacts on Capital Accumulation in the Small Island State of Barbados," Sustainability, MDPI, vol. 11(11), pages 1-23, June.
  72. Shekhar Aiyar & Franziska Ohnsorge, 2024. "Geoeconomic Fragmentation and "Connector" Countries," CAMA Working Papers 2024-53, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
  73. Maj Grasten & Leonard Seabrooke & Duncan Wigan, 2023. "Legal affordances in global wealth chains: How platform firms use legal and spatial scaling," Environment and Planning A, , vol. 55(4), pages 1062-1079, June.
  74. Richard Bůžek & Christoph Scheuplein, 2022. "The Global Wealth Chains of Private‐Equity‐Run Physician Practices," Tijdschrift voor Economische en Sociale Geografie, Royal Dutch Geographical Society KNAG, vol. 113(4), pages 331-347, September.
  75. Ronen Palan & Hannah Petersen & Richard Phillips, 2023. "Arbitrage spaces in the offshore world: Layering, ‘fuses’ and partitioning of the legal structure of modern firms," Environment and Planning A, , vol. 55(4), pages 1041-1061, June.
  76. Giacomo Bressan & Anja Đuranović & Irene Monasterolo & Stefano Battiston, 2024. "Asset-level assessment of climate physical risk matters for adaptation finance," Nature Communications, Nature, vol. 15(1), pages 1-13, December.
  77. Cooper, Maggie & Nguyen, Quyen T.K., 2020. "Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda," International Business Review, Elsevier, vol. 29(3).
  78. Albrese, Eleonora & Casella, Bruno, 2019. "The Blurring of Corporate Investor Nationality and Complex Ownership Structures," MPRA Paper 95202, University Library of Munich, Germany, revised 10 Jul 2019.
  79. Siranova, Maria, 2024. "Statistical omissions as the stabilizing factor of net foreign assets in EU countries," International Economics, Elsevier, vol. 178(C).
  80. I. P. Gurova, 2020. "Offshore Investment in the Russian Economy," Studies on Russian Economic Development, Springer, vol. 31(4), pages 449-456, July.
  81. Woodgate, Ryan, 2021. "Multinational corporations and commercialised states: Can state aid serve as the basis for an FDI-driven growth strategy?," IPE Working Papers 161/2021, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
  82. Saad Ahmad & Jeffrey Bergstrand & Jordi Paniagua & Heather Wickramarachi, 2025. "The Multinational Revenue, Employment, and Investment Database (MREID)," Review of International Economics, Wiley Blackwell, vol. 33(4), pages 817-836, September.
  83. Manon Francois & Vincent Vicard, 2023. "Tax avoidance and the complexity of multinational enterprises," Working Papers 015, EU Tax Observatory.
  84. Kox, Henk L.M., 2024. "Towards time-consistent bilateral FDI statistics: A new dataset covering 2001-2022," MPRA Paper 122883, University Library of Munich, Germany.
  85. Dominy, Jonas & Gräbner-Radkowitsch, Claudius & Heimberger, Philipp & Kapeller, Jakob, 2025. "Economic polarization in the European Union: Development models in the race for the best location," ifso working paper series 46, University of Duisburg-Essen, Institute for Socioeconomics (ifso).
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