This essay critically revisits the roles and influences of tax havens in the world economy. It combines various massages of available studies in one scheme, documents a number of observations, and proposes several issues for future research.tax havens, tax avoidance, tax evasion, international taxation, corruption, offshore financial centres

Shafik Hebous

English

Research Papers in Economics

(2010a), Imperfect Tax Competition for Profits, Asymmetric Equilibrium and Beneficial Tax Havens.

(2010b), Optimal Fiscal Barriers to International Economic Integration in the Presence of Tax Havens,

(Why) Do We Need Corporate Taxation?.

A Journey from a Corruption Port to a Tax Haven,

A Multinational Perspective on Capital Structure Choice and Internal Capital Markets,

A Progress Report on the Jurisdictions Surveyed by the OECD Global Forum in Implementing the Internationally Agreed Tax Standards,

Can Capital Income Taxes Survive? And Should They? CESifo

Capital Mobility and Capital Tax Competition.

Capital Structure and International Debt Shifting.

Capital Structure Choice and Company Taxation: A Meta Analysis, CESifo Working Paper No.

Corporate Income Tax Evasion and Managerial Preferences,

Corporate Tax Elasticities: A Reader’s Guide to Empirical Findings,

Corporate Taxes and the Location of Intangible Assets within Multinational Firms,

Do Countries Compete Over Corporate Tax Rates?,

Exploring the Roles of Delaware as a Domestic Tax Havens,

Fiscal Paradise: Foreign Tax Havens and American Business.

Gaddafi, Mubarak und Ben Ali haben 830 Mio. Fr. in der Schweiz,

Heterogeneous Firms, Profit Shifting FDI and International Tax Competition.

History of Economic Analysis.

Honor Among Tax Havens,

Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions,

In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment.

Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size,

Money Launderers and Tax Havens: Two Sides of the Same Coin?,

Multinational Firm Tax Avoidance and Tax Policy,

Norwegian Ministry of Foreign Affairs,

Offshore Financial Centres: Parasites or Symbionts?,

Reallocation of Headquarters and International Taxation,

Secrecy Jurisdictions,

Shifts in Organizational Form under a Dual Income Tax System,

Shopping for Anonymous Shell Companies: An Audit Study of Anonymity and Crime in the International Financial System,

Tax Competition for Heterogeneous Firms with Endogenous Entry.

Tax Competition When Firms Choose Their Organizational Form: Should Tax Loopholes for Multinationals Be Closed?,

Tax Competition with Parasitic Tax Havens,

Tax Evasion and Swiss Bank Deposits.

Tax Evasion and Tax Avoidance in Developing Countries: The Role

Tax Haven Activities and the Tax Liabilities of Multinational Groups,

Tax Havens – How Globalization Really Works.

Tax Havens: International Tax Avoidance and Evasion,

Tax Reform, Delocation, and Heterogeneous Firms,

Tax Reforms and Evidence of Transfer Pricing,

Tax–Motivated Transfer Pricing and U.S. Intrafirm Trade Prices,

Taxation and International Migration of Superstars: Evidence from the European Football Market.

Taxing Capital? Not a Bad Idea after All!,

The Demand for Tax Haven Operations,

The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs.

The Future of Capital Income Taxation.

The Global Forum on Transparency and Exchange of Information for Tax Purposes,

The Impact of Taxation on the Location of Capital, Firms and Profit: A Survey of Empirical Evidence,

The Indirect Side of Direct Investment: Multinational Company Finance and Taxation.

The Revenue Consequences of Using a Common Consolidated Corporate Tax Base to Determine Taxable Income in

The Taxation of Passive Foreign Investment – Lessons from German Experience. CESifo Working Paper No.

The Use of Tax Havens in Exemption Regimes,

The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions.

The Worldwide Governance Indicators: Methodology and Analytical Issues. The Brookings Institution,

Top Income in the Long History,

Treasure Islands,

What Problems and Opportunities Are Created by Tax Havens?.

Which Countries Become Tax Havens?,

Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI,

Why Are Tax Havens More Harmful to Developing Countries Than to Other Countries?, Memorandum Written for the Commission to the Norwegian Government Commission on Tax Havens.

Why Do Most Countries Set High Tax Rates on Capital?.

Why Do Some Resource–Abundant Countries Succeed While Others Do Not?,

Why Have Corporate Tax Revenues Declined? Another Look,

Why Is Elvis on Burkina Faso Postage Stamps? Cross–Country Evidence on the Commercialization of State Sovereignty,

Money at the Docks of Tax Havens: A Guide

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Money at the Docks of Tax Havens: A Guide

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