International Tax Avoidance Investigated from A Network Science Perspective

Tembo Nakamoto and Yuichi Ikeda ()
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Tembo Nakamoto: Kyoto University
Yuichi Ikeda: Kyoto University

A chapter in Big Data Analysis on Global Community Formation and Isolation, 2021, pp 249-322 from Springer

Abstract: Abstract Economic activities have tremendously globalized as a result of advances in transportation and information and communication technologies. Although business can now be easily conducted across multiple jurisdictions, the rules regulating these economic activities remain local in their scope. Each jurisdiction legislates its own laws in accordance with its respective policy goals. This creates inconsistencies among rules and fosters opportunities for tax avoidance by economic actors. In order to contribute to the exposure of tax avoidance and a better regulatory environment for international taxation, we analyze tax rules, firm-level equity investments, and multinational corporate structures within the framework of network science. We assert that countries must develop countermeasures and international tax rules, and engage in international cooperation in order to combat tax-avoiding behaviors.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-15-4944-1_9

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DOI: 10.1007/978-981-15-4944-1_9

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