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The real effects of tax havens

Annette Alstadsæter, Ronald Davies, Mathieu Parenti and Farid Toubal ()
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Annette Alstadsæter: NMBU - Norwegian University of Life Sciences
Ronald Davies: UCD - University College Dublin [Dublin]
Mathieu Parenti: PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement - ENPC - École nationale des ponts et chaussées - IP Paris - Institut Polytechnique de Paris, PJSE - Paris Jourdan Sciences Economiques - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement - ENPC - École nationale des ponts et chaussées - IP Paris - Institut Polytechnique de Paris
Farid Toubal: LEDa - Laboratoire d'Economie de Dauphine - IRD - Institut de Recherche pour le Développement - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique, CEPR - Center for Economic Policy Research, CEPII - Centre d'études prospectives et d'informations internationales

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Abstract: It is common to summarize the impact of tax havens as a shift of tax revenues from high- to low-tax jurisdictions. This chapter discusses the economic impact of tax havens that goes beyond a zero-sum transfer of the tax base, what we label real effects. We review the literature and focus on exploring how profit shifting affects employment, investment, and innovation in firms. We consider in turn how real effects shape market structure and their implications in general equilibrium. In conclusion, we propose some potential pathways for future research in terms of methodology and areas that we deem promising for further exploration.

Date: 2024-12
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Published in Arjan Lejour; Dirk Schindler. Research Handbook On The Economics Of Tax Havens, Edward Elgar Publishing, pp.121-139, 2024, ⟨10.4337/9781803929743.00014⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-05163393

DOI: 10.4337/9781803929743.00014

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