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What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven
15 references·1 citing·39 second hop
What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven (2013)What Makes a Country a Tax Haven? An Asse…Which countries become tax havens? (2009)Which countries become tax ha…Tax Havens: International Tax Avoidance and Evasion (2009)Tax Havens: International Tax…In praise of tax havens: International tax planning and foreign direct investment (2009)In praise of tax havens: Inte…What problems and opportunities are created by tax havens? (2008)What problems and opportuniti…Taxation and Economic Growth (2008)Taxation and Economic GrowthCorporate tax policy and incorporate in the EU (2008)Corporate tax policy and inco…Tax Competition With Parasitic Tax Havens (2006)Tax Competition With Parasiti…Will Corporate Income Taxation Survive? (2005)Will Corporate Income Taxatio…The demand for tax haven operations (2005)The demand for tax haven oper…FDI, transfer pricing and the measurement of R&D intensity (2005)FDI, transfer pricing and the…Do tax havens divert economic activity? (2005)Do tax havens divert economic…Foreign direct investment (2004)Foreign direct investmentTaxation and Foreign Direct Investment: A Synthesis of Empirical Research (2003)Taxation and Foreign Direct I…Agglomeration, integration and tax harmonisation (2003)Agglomeration, integration an…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …‘The Elephant in the Room’: Corporate Tax Avoidance & Business and Human Rights (2016)‘The Elephant in the Room’: C…Lessons from Behavioral Responses to International Taxation (1999)The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?* (2013)Changes in corporate effective tax rates over the past 25 years (2017)Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results (2018)The unpublished manuscript (2018)A Contribution to the Theory of Taxation (1927)Unemployment: macroeconomic performance and the labour market (1992)Financial Dependence and Growth (1996)The price responsiveness of housing supply in OECD countries (2013)OECD Science, Technology and Industry Scoreboard 2015 (2015)Tax and fiscal policies after the COVID-19 crisis (2021)Theories of Tax Competition (1999)Tax Avoidance, Evasion, and Administration (2000)Treasure Islands (2010)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)The Puzzling Persistence of the Distance Effect on Bilateral Trade (2004)A Review of the Empirical Literature on FDI Determinants (2005)Taxation and State-Building in Developing Countries (2008)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates (2009)Corporate taxes and the location of intangible assets within multinational firms (2010)Public Pressure and Corporate Tax Behavior (2015)Corporate income tax reforms and international tax competition (2002)Firms' financial choices and thin capitalization rules under corporate tax competition (2012)Corruption and Growth (1995)The quality of government (1999)Econometric Analysis of Cross Section and Panel Data (2001)The Theory of International Tax Competition and Coordination (2013)MONOPOLISTIC COMPETITION AND OPTIMUM PRODUCT DIVERSITY (1975)Increasing Returns and Economic Geography (1990)Geography and Trade (1991)Capital tax competition: bane or boon (2003)The new economic geography: Past, present and the future (2003)Politics in the age of austerity (2013)Do countries compete over corporate tax rates? (2007)Theft and taxes☆ (2007)Why Does Foreign Direct Investment Go Where It Goes?: New Evidence From African Countries (2012)Ownership of intellectual property and corporate taxation (2014)Is environmental regulation effective in China? Evidence from city-level panel data (2018)
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References

  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2003Taxation and Foreign Direct Investment: A Synthesis of Empirical Research782 cited
  • 2003Agglomeration, integration and tax harmonisation760 cited
  • 2004Foreign direct investment725 cited
  • 2005The demand for tax haven operations622 cited
  • 2009Which countries become tax havens?458 cited
  • 2009Tax Havens: International Tax Avoidance and Evasion455 cited
  • 2006Tax Competition With Parasitic Tax Havens291 cited
  • 2009In praise of tax havens: International tax planning and foreign direct investment290 cited
  • 2008Taxation and Economic Growth267 cited
  • 2008What problems and opportunities are created by tax havens?246 cited
  • 2005Do tax havens divert economic activity?166 cited
  • 2008Corporate tax policy and incorporate in the EU140 cited
  • 2005Will Corporate Income Taxation Survive?77 cited
  • 2005FDI, transfer pricing and the measurement of R&D intensity52 cited

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  • 2016‘The Elephant in the Room’: Corporate Tax Avoidance & Business and Human Rights

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24 cited