Browsing Working Papers by Subject "tax havens"

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Browsing Working Papers by Subject "tax havens"

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    Title: Taxing Hidden Wealth: Lessons for policy making  Author(s): JOHANNESEN, Niels Date: 2012 Type of Publication: Working Paper Series/Report no.: EUI RSCAS Abstract: The past decade has seen several large-scale policy initiatives against offshore tax evasion and policy activity is still hectic. The present paper reviews available data sources on household wealth in offshore jurisdictions, ...
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    Title: Heterogeneous Firms, `Profit Shifting‘ FDI and International Tax Competition  Author(s): KRAUTHEIM, Sebastian; SCHMIDT-EISENLOHR, Tim Date: 2009 Type of Publication: Working Paper Series/Report no.: EUI ECO Abstract: We develop a stylized model of international tax competition between a large country and a tax haven. In the large country, firms in a monopolistically competitive industry generate positive profits which can be taxed by ...