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Tax Havens: Releasing the hidden billions for poverty eradication

Published on Jun 1, 2000
Ruth Mayne1
Estimated H-index: 1
,
Jenny Kimmis1
Estimated H-index: 1
Abstract
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  • Citations (58)
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The paper focuses on two crucial issues that hinder the fiscal sovereignty of developing countries: the reduced level of international tax cooperation, and the lack of appropriate procedures for sovereign debt crisis resolution. The low level of international tax cooperation enables a “race to the bottom” in tax rates among countries, tax avoidance through profit-shifting activities by companies and tax evasion by individuals and companies, based on the existence of non-cooperative jurisdictions...
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#1Ruth Mayne (Oxfam)H-Index: 4
#2Duncan Green (Oxfam)H-Index: 1
Last. Paul Cairney (University of Stirling)H-Index: 26
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Policymaking is rarely ‘evidence-based’. Rather, policy can only be strongly evidence-informed if its advocates act effectively. Policy theories suggest that they can do so by learning the rules of political systems, and by forming relationships and networks with key actors to build up enough knowledge of their environment and trust from their audience. This knowledge allows them to craft effective influencing strategies, such as to tell a persuasive and timely story about an urgent policy probl...
3 CitationsSource
#1Geoff CookH-Index: 1
The chapter takes issue with reoccurring claims by NGOs and pressure groups that certain Small States and Overseas Territories are tax havens. It argues that IFCs in Small States fulfil an important function.
1 CitationsSource
This article discusses the impact of tax havens on developing and developed countries. Economic research in this area has proved that tax havens not only play a key role on the international capital market, but above all are responsible for the internationalisation of economic activity on a global scale. Representatives of theory, practitioners and regulators for decades conducted research related to the assessment of the impact of tax havens on countries with high taxes in terms of the erosion ...
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#1Åsa Johansson (OECD: Organisation for Economic Co-operation and Development)H-Index: 13
#2Øystein Bieltvedt Skeie (OECD: Organisation for Economic Co-operation and Development)H-Index: 1
Last. Carlo Menon (OECD: Organisation for Economic Co-operation and Development)H-Index: 10
view all 4 authors...
This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs). Profit shifting to lower-tax rate countries is measured by comparing the profitability of MNE entities having different links to countries with different tax rates and thus different profit shifting opportunities. The paper also considers other aspects of tax planning that have been less documented in the empirical literature, such as the exploitation of mismatche...
3 CitationsSource
#1Åsa Johansson (OECD: Organisation for Economic Co-operation and Development)H-Index: 13
#2Øystein Bieltvedt Skeie (OECD: Organisation for Economic Co-operation and Development)H-Index: 1
Last. Carlo Menon (OECD: Organisation for Economic Co-operation and Development)H-Index: 10
view all 4 authors...
This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs). Profit shifting to lower-tax rate countries is measured by comparing the profitability of MNE entities having different links to countries with different tax rates and thus different profit shifting opportunities. The paper also considers other aspects of tax planning that have been less documented in the empirical literature, such as the exploitation of mismatche...
3 CitationsSource
#1Hamish Russell (U of T: University of Toronto)H-Index: 2
#2Gillian Brock (University of Auckland)H-Index: 12
Abusive tax avoidance reduces the effectiveness and equity of fiscal institutions, and hence contributes to significant levels of deprivation in both developed and developing countries. In the first part of this paper, we outline the main reasons for the existence and scale of abusive tax avoidance, with emphasis on factors that exacerbate the problem in the developing world. However, our main project in this paper is normative. We argue that tax professionals, such as lawyers, accountants and f...
4 CitationsSource
#1Petr Janský (Charles University in Prague)H-Index: 7
Over the recent years illicit financial flows have attracted increasing attention from researchers and policy makers because of their negative effects on poor countries. In 2013 the mostly rich countries’ OECD acknowledged illicit flows as an issue of “central importance”. Since 2003, the Center for Global Development has been publishing the Commitment to Development Index (CDI) which ranks rich countries on their policies which affect poor countries. This paper rationalizes the inclusion of ind...
5 CitationsSource
#1Gillian Brock (University of Auckland)H-Index: 12
In this contribution I examine how improvements in our fiscal arrangements could be an important vehicle for realizing key aspects of global justice. I begin by outlining some of the important principles that orient my account of global justice (and, moreover, should be part of any plausible account of what we should aim at in pursuing global justice). Improved institutional quality at both the state and global level has a crucial role to play in achieving global justice goals. In Sect. 2 I outl...
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