Fighting Multiple Tax Havens

This paper develops a competition theory framework that evaluates an important aspect of the OECD’s Harmful Tax Practices Initiative against tax havens. We show that the sequential nature of the process is harmful and more costly than a “big bang” multilateral agreement. The sequentiality may even prevent the process from being completed successfully. Closing down a subset of tax havens reduces competition among the havens that remain active. This makes their “tax haven business” more profitable and shifts a larger share of rents to these remaining tax havens, making them more reluctant to give up their “tax haven business”. Moreover, the outcome of this process, reducing the number of tax havens, but not eliminating them altogether, may reduce welfare in the OECD

Fighting Multiple Tax Havens

This paper develops a competition theory framework that evaluates an important aspect of the OECD’s Harmful Tax Practices Initiative against tax havens. We show that the sequential nature of the process is harmful and more costly than a “big bang” multilateral agreement. The sequentiality may even prevent the process from being completed successfully. Closing down a subset of tax havens reduces competition among the havens that remain active. This makes their “tax haven business” more profitable and shifts a larger share of rents to these remaining tax havens, making them more reluctant to give up their “tax haven business”. Moreover, the outcome of this process, reducing the number of tax havens, but not eliminating them altogether, may reduce welfare in the OECD.tax haven, harmful tax practices, bidding for haven inactivation

The Allergic Bodies Conference: Postgraduate/Postdoctoral Research Conference, 2010

This is the programme document for the annual Postgraduate/Postdoctoral Research Conference with Keynotes: Dr Jennifer Bajorek (Goldsmiths), Marianne Sjelsford (National Academy of Arts, Oslo, Sweden); Dr Maarten Vanvolsem (Lieven Gevaert Research Centre for Photography, Katholieke Universiteit, Brussels), Professor Pedro Lasch (Duke University)

Montana Kaimin, March 15, 2000

Student newspaper of the University of Montana, Missoula.https://scholarworks.umt.edu/studentnewspaper/10426/thumbnail.jp

Hearing on Child Molestation Legislation - April 10, 1981

SB 276, SB 277, SB 278, SB 586, SB 587, SB 588

Hearing on Child Molestation Legislation - April 10, 1981

SB 276, SB 277, SB 278, SB 586, SB 587, SB 588

Montana Kaimin, March 26, 1993

Student newspaper of the University of Montana, Missoula.https://scholarworks.umt.edu/studentnewspaper/9627/thumbnail.jp