Focus on… Tax havens
Gunther Capelle-Blancard and
Mona Barake
Post-Print from HAL
Abstract:
There has been a very strong resurgence of interest in tax havens with the financial crisis of 2008, which brought to light the shadows of financial regulation and put public debts under pressure. It was not until several scandals occurred, however, that economists have really taken up this issue. This article briefly surveys the academic literature in economics about tax havens, trying to figure out what are these countries? How much do they weigh in the global economy? What do we know about cross-border flows? What is the extent of tax evasion by multinational firms? What is the impact on the revenue of other countries? What role do financial intermediaries play? How effective are the measures implemented to combat tax havens?
Keywords: Tax havens; fiscal optimization; financial regulation; financial misconduct; bank taxation (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:
Published in Bankers Markets & Investors : an academic & professional review, 2019, 156 (01)
There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.
Related works:
Working Paper: Focus on… Tax havens (2019)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02342881
Access Statistics for this paper
More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().