Add to ORKGTax havens, also known as secrecy jurisdictions, facilitate tax avoidance and other forms of behaviour that cause a challenge to societies. Offshore data leaks such as Panama Papers have intended to reveal the players behind this curtain of secrecy. This thesis looks into tax information exchange agreements’ (TIEA) effect on the number of companies located in these jurisdictions, with the use of linear regression and synthetic difference-in-difference applied to the ICIJ Offshore Leaks Database. Yearly and monthly levels of analysis were conducted on offshore entities connected to the U.S., and how the enforcement of a TIEA affected these entities. The hypotheses are based on the change in the number of incorporations and inactivations foun...
We exploit one of the largest data leaks to date to study whether and how firms use secret offshore ...
After the leak of 11.5 million documents from the Panamanian corporation Mossack Fonseca, an intrica...
This dissertation analyzes the patterns of business elites' offshore usage and its impact on domesti...
Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and ...
In late 2008 and early 2009, the G8 and the G20 pressured remaining non-cooperative jurisdictions wi...
Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and...
The role of tax havens in the global issue of tax evasion has been illustrated by numerous studies. ...
Over the past decade, a number of well-publicized data leaks have revealed the secret offshore holdi...
In recent years tax havens and offshore financial centres have come under increasing political press...
This paper surveys tax haven legislation and links the literature on tax havens to the literature o...
In recent years tax havens and offshore financial centres have come under increasing political press...
Offshore tax evasion and barriers to tax information exchange between countries have been an increas...
Is there a trade gap between tax havens, and is this trade gap affected by exchange of information a...
In hand-collected subsidiary data on 17,331 publicly listed firms from 52 countries, we identify exp...
This publication is with permission of the rights owner freely accessible due to an Alliance licence...
We exploit one of the largest data leaks to date to study whether and how firms use secret offshore ...
After the leak of 11.5 million documents from the Panamanian corporation Mossack Fonseca, an intrica...
This dissertation analyzes the patterns of business elites' offshore usage and its impact on domesti...
Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and ...
In late 2008 and early 2009, the G8 and the G20 pressured remaining non-cooperative jurisdictions wi...
Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and...
The role of tax havens in the global issue of tax evasion has been illustrated by numerous studies. ...
Over the past decade, a number of well-publicized data leaks have revealed the secret offshore holdi...
In recent years tax havens and offshore financial centres have come under increasing political press...
This paper surveys tax haven legislation and links the literature on tax havens to the literature o...
In recent years tax havens and offshore financial centres have come under increasing political press...
Offshore tax evasion and barriers to tax information exchange between countries have been an increas...
Is there a trade gap between tax havens, and is this trade gap affected by exchange of information a...
In hand-collected subsidiary data on 17,331 publicly listed firms from 52 countries, we identify exp...
This publication is with permission of the rights owner freely accessible due to an Alliance licence...
We exploit one of the largest data leaks to date to study whether and how firms use secret offshore ...
After the leak of 11.5 million documents from the Panamanian corporation Mossack Fonseca, an intrica...
This dissertation analyzes the patterns of business elites' offshore usage and its impact on domesti...