Author: Arjan Lejour
Publisher:
ISBN: 9781803929736
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
This Research Handbook provides a broad overview of research on tax havens within the fields of economics and accounting, as well as political science and tax law. Covering both corporate income tax avoidance and personal income tax evasion, it investigates their profound impact on individuals, multinational firms, governments and the global economy as a whole. Expert authors examine the magnitude of tax revenue losses stemming from tax havens, and identify their key characteristics and activities. Chapters analyse the many business models adopted by tax havens, including conduit countries, hidden havens and crime havens. Drawing on cross-disciplinary insights, the Research Handbook evaluates the successes and failures of policy initiatives to prevent tax avoidance and evasion. Reflecting on the increased attention paid to tax havens since the 2008/09 economic crisis, it identifies promising avenues for future research and regulation in the field. The Research Handbook on the Economics of Tax Havens is an invaluable resource for students and scholars of economics, accounting, tax law, finance and political science. It is also an important read for policy makers seeking to reduce tax avoidance and evasion.
Author: Dhammika Dharmapala
Publisher: Edward Elgar Publishing
ISBN: 9781785367441
Category :
Languages : en
Pages :
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Book Description
Tax compliance issues enjoy an unprecedented degree of public attention today and are of great importance to governments and policymaking. This single volume provides an overview of some of the most significant contributions to the economic analysis of tax avoidance and evasion and also sheds light on broader questions of social organization, behaviour, and compliance with the law. With an original introduction by the editor, this insightful book provides researchers and students with a guide to the fundamental intellectual developments that have shaped the economic understanding of tax avoidance and evasion, along with a framework for placing these contributions in their intellectual context.
Author: Charles A. Dainoff
Publisher: Rowman & Littlefield
ISBN: 1793619921
Category : Business & Economics
Languages : en
Pages : 191
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Book Description
In Outlaw Paradise, the author argues that countries become tax havens as a conscious economic development strategy. These countries do not have the natural resources or the population to pursue more traditional economic development strategies, but they do have the ability to write and implement laws that create a virtual resource: banking secrecy. These countries are able to carry out this strategy because they tend to be well-governed, stable, and relatively wealthy, making them attractive partners for the international banking, legal, and accounting firms that drive offshore finance. The qualities tax havens possess also enable them to calculate that the benefits they reap from pursuing this strategy outweigh any penalties assessed by anti-tax haven international collective action activities, such as the naming and shaming campaigns of 2000 and 2009. The author argues that, while the tax havens seem to be complying with the campaigns from a juridical standpoint, actual financial behavior is unaffected. The author further argues that this outcome is predetermined given the nature of international regimes and the history of the concept of sovereignty, as well as tax haven relationships to both. Finally, Outlaw Paradise offers policy prescriptions and surveys recent developments resulting from the Panama Papers.
Author: Brigitte Unger
Publisher: Edward Elgar Publishing
ISBN: 0857934007
Category : Business & Economics
Languages : en
Pages : 519
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Book Description
Although the practice of disguising the illicit origins of money dates back thousands of years, the concept of money laundering as a multidisciplinary topic with social, economic, political and regulatory implications has only gained prominence since the 1980s. This groundbreaking volume offers original, state-of-the-art research on the current money laundering debate and provides insightful predictions and recommendations for future developments in the field. The contributors to this volume academics, practitioners and government representatives from around the world offer a number of unique perspectives on different aspects of money laundering. Topics discussed include the history of money laundering, the scale of the problem, the different types of money laundering, the cost to the private sector, and the effectiveness of anti-money laundering policies and legislation. The book concludes with a detailed and insightful synthesis of the problem and recommendations for additional steps to be taken in the future. Students, professors and practitioners working in economics, banking, finance and law will find this volume a comprehensive and invaluable resource.
Author: Richard Eccleston
Publisher: Edward Elgar Publishing
ISBN: 1849805989
Category : Law
Languages : en
Pages : 201
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Book Description
ÔThis book is an exceptionally interesting and well-researched analysis of one of the most important reforms in global governance that have been put into place in the wake of the global financial crisis that began in 2007. Eccleston insightfully draws on and contributes to theories of global governance, explaining the surprisingly innovative and successful aspects of the global arrangements for combating tax evasion while also highlighting their deficiencies.Õ Ð Tony Porter, McMaster University, Canada ÔIn the atmosphere of fiscal emergency after the financial crisis, international tax policy has become a critical concern. There is no better guide to inter-linked political and economic challenges that result than Richard EcclestonÕs new book, The Dynamics of Global Economic Governance. Eccleston provides a detailed and authoritative guide to global tax governance after the financial crisis, and makes a highly persuasive case that the current international tax regime is fundamentally flawed in its efforts to combat tax evasion.Õ Ð Jason Sharman, Griffith University, Australia The financial crisis that engulfed global markets in 2008 created an acute need for improved international economic cooperation. Despite the G20Õs prominent coordination role, the regulatory response to the crisis has varied considerably across governance arenas. This book focuses on international taxation and examines how the financial crisis prompted renewed attempts to enhance international tax transparency and confront tax havens. It highlights the complexity of international regime change and the significance of national and financial interests, international organizations, domestic politics and the emerging G20 leaders forum in this process. This timely book highlights the challenges in post-financial crisis global economic governance, information that will strongly appeal to scholars and graduate students in the fields of political science, international political economy, global governance, international taxation and law. Stakeholders in the international tax regime including diplomats and tax administrators, international organizations, NGO and business representatives will also find plenty of enriching information in this study.
Author: Alan Lewis
Publisher: Cambridge University Press
ISBN: 1108547680
Category : Psychology
Languages : en
Pages : 1240
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Book Description
There has recently been an escalated interest in the interface between psychology and economics. The Cambridge Handbook of Psychology and Economic Behaviour is a valuable reference dedicated to improving our understanding of the economic mind and economic behaviour. Employing empirical methods - including laboratory and field experiments, observations, questionnaires and interviews - the Handbook provides comprehensive coverage of theory and method, financial and consumer behaviour, the environment and biological perspectives. This second edition also includes new chapters on topics such as neuroeconomics, unemployment, debt, behavioural public finance, and cutting-edge work on fuzzy trace theory and robots, cyborgs and consumption. With distinguished contributors from a variety of countries and theoretical backgrounds, the Handbook is an important step forward in the improvement of communications between the disciplines of psychology and economics that will appeal to academic researchers and graduates in economic psychology and behavioral economics.
Author: Peter J. Buckley
Publisher: Edward Elgar Publishing
ISBN: 1786431335
Category : Business & Economics
Languages : en
Pages : 307
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Book Description
This key new book synthesises Peter Buckley's work on ‘the global factory’ – the modern networked multinational enterprise. The role of interfirm networks, entrepreneurship and cooperation in the creation and management of global factories leads to a discussion of their governance, internal knowledge transfer strategies and performance, including their role in potentially combating societal failures. Emerging country multinationals are examined as a special case of global factories with a focus on Indian and Chinese multinationals, their involvement in tax havens and offshore financial centres, the performance and processes of their acquisition strategies – all seen as key aspects of globalisation.
Author: Henry Aaron
Publisher: Rowman & Littlefield
ISBN: 9780815796565
Category : Political Science
Languages : en
Pages : 420
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Book Description
People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
Author: Walter W. Powell
Publisher: Yale University Press
ISBN: 0300109032
Category : History
Languages : en
Pages : 679
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Book Description
Provides a multi-disciplinary survey of nonprofit organizations and their role and function in society. This book also examines the nature of philanthropic behaviours and an array of organizations, international issues, social science theories, and insight.
Author: Peter Dietsch
Publisher: Oxford University Press
ISBN: 0190251522
Category : Philosophy
Languages : en
Pages : 279
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Book Description
Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.
