Money at the Docks of Tax Havens: A Guide

2011/01/01 by Shafik Hebous · 1 citation
Business, Management and Accounting · Economics, Econometrics and Finance · Social Sciences · #Business #Corporate Taxation and Avoidance #Economics #International economics #International trade #Local Government Finance and Decentralization #Public economics #Scheme (mathematics) #Tax avoidance #Tax reform #Taxation and Compliance Studies

paper · open access · doi:10.1628/001522114x684547

published in FinanzArchiv Public Finance Analysis 70(3), 458-485 (Mohr Siebeck Verlag)

openalex publication_date 2011/01/01 · crossref issued 2014/01/01 · crossref published 2014/01/01 · crossref published-print 2014/01/01 · crossref created 2014/10/15 · crossref deposited 2025/05/26 · crossref indexed 2025/05/27 · openalex created_date 2025/10/10 · openalex updated_date 2026/08/04

Abstract

This essay critically revisits the roles and influences of tax havens in the world economy. It combines various messages of available studies in one scheme, and uses various data sources to document regularities regarding multinational firms, financial assets, and other relevant information for tax havens businesses. The analysis motivates issues for future research and policy discussions.

Cited by

• Tax evasion [wikipedia]

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