The Resource Are tax havens good? Implications of the crackdown on secrecy

Are tax havens good? Implications of the crackdown on secrecy

Label
Are tax havens good? Implications of the crackdown on secrecy
Title
Are tax havens good? Implications of the crackdown on secrecy
Creator
Subject
Language
eng
Summary
The pressure on tax haven countries to engage in tax information exchange shows first effects on capital markets. Empirical research suggests that investors do react to information exchange and partially withdraw from previous secrecy jurisdictions that open up to information exchange. While some of the economic literature emphasizes possible positive effects of tax havens, the authors argue that proponents of positive effects may have started from questionable premises, in particular when it comes to the effects that tax havens have for emerging markets like China and India
http://library.link/vocab/creatorName
  • Weichenrieder, A.J
  • Xu, F
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
WU International Taxation Research Paper Series
Series volume
2015 no. 22
http://library.link/vocab/subjectName
  • exchange of information
  • tax secrecy
  • tax haven
  • tax policy
Label
Are tax havens good? Implications of the crackdown on secrecy
Publication
Extent
16 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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