Publisher Correction: Tax havens and global environmental degradation
نویسندگان
چکیده
منابع مشابه
Honor among Tax Havens
This note presents a simple, partial equilibrium model of the supply of offshore tax havens, when multinationals are capable of sheltering some of their worldwide income. It provides a few contrasting predictions to those in “Tax Competition with Parasitic Tax Havens” by Slemrod and Wilson. Slemrod and Wilson model tax sheltering as a production process which uses up scarce resources in the tax...
متن کاملTax competition with parasitic tax havens
⁎ Corresponding author. Stephen M. Ross School of Bu 701 Tappan Street, Rm. R5396, Ann Arbor, MI 48109-1 936 3914; fax: +734 936 8716. E-mail address: [email protected] (J. Slemrod). 1 The OECD report distinguished tax havens from significant revenues from the income tax but have prefe kinds of income, generally restricted to non-residents; about the kind of tax haven covered by the OECD's def...
متن کاملTax Enforcement and Tax Havens under Formula Apportionment
In this paper, we consider optimal tax enforcement policy in the presence of pro t shifting towards tax havens. We show that, under separate accounting, tax enforcement levels may be too high due to negative scal externalities. In contrast, under formula apportionment, tax enforcement is likely to be too low due to positive externalities of tax enforcement. Our results challenge recent contrib...
متن کاملDo tax havens divert economic activity ? B
When multinational firms expand their operations in tax havens, do they divert activity from non-havens? Much of the debate on tax competition presumes that the answer to this question is yes. This paper offers a model for examining the relationship between activity in havens and non-havens, and discusses the implications of recent evidence in light of that model. Properly interpreted, the evid...
متن کاملEconomic Effects of Regional Tax Havens
How does the opportunity to use tax havens influence economic activity in nearby non-haven countries? Analysis of affiliate-level data indicates that American multinational firms use tax haven affiliates to reallocate taxable income away from hightax jurisdictions and to defer home country taxes on foreign income. Ownership of tax haven affiliates is associated with reduced tax payments by near...
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ژورنال
عنوان ژورنال: Nature Ecology & Evolution
سال: 2018
ISSN: 2397-334X
DOI: 10.1038/s41559-018-0671-7