Offshore Pariahs? Small Island Economies, Tax Havens, and the Re-configuration of Global Finance

By Mark P. Hampton, J. Christensen. 2002

167 citations recorded by the source corpus.

Subfields: Demography, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/25674391e0e5db044b46814e07b411caef20ded6

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Demography

1. Bill Maurer
2. Prem Sikka
3. Mark P. Hampton
4. James R. Hines
5. Jiangyong Lu
6. Mihir A. Desai
7. Mike Wright

In Finance

1. Igor Filatotchev
2. Bill Maurer
3. Prem Sikka
4. C. Jones
5. C. Fritz Foley
6. Jiangyong Lu
7. Mihir A. Desai
8. Xiaohui Liu

In Strategy and Management

1. Mike Wright
2. Igor Filatotchev
3. Jiangyong Lu
4. Xiaohui Liu
5. Bill Maurer
6. Prem Sikka
7. C. Jones
8. C. Fritz Foley

Citations in the corpus

• The determinants of tax haven FDI (2016, background): “It is also conceivable that the use of tax haven subsidiaries act as capital providers for the rest of the MNE group (Altshuler & Grubert, 2003; Hines & Hubbard, 1990) or as captive insurance companies to provide cover for risks not normally insurable on-shore (Hampton & Christensen, 2002).”
• The role of accountancy firms in tax avoidance: Some evidence and issues (2005, background): “The erosion of tax revenues can threaten the legitimacy of the state by undermining its ability to provide public goods and the carefully propagated belief that it addresses common social interests (Hampton & Christensen, 2002).”
• The Anthropology of Money (2006, background): “Offshore finance blossomed (Hampton & Christensen 2002; Hudson 2000; Maurer 2001; Palan 2003; Rawlings 2005a,b; Roberts 1994).”
• International experience and FDI location choices of Chinese firms: The moderating effects of home country government support and host country institutions (2014, background): “…received investment from the sample firms.4 We exclude investment projects in Hong Kong, Singapore, Macau, and Caribbean tax havens (Bermuda, Virgin Islands, and Cayman Islands) because outward FDI from China to these destinations may be driven by tax considerations (Hampton & Christensen, 2002).”
• The Demand for Tax Haven Operations (2006, background): “18 Kudrle and Eden (2005) describe tax havens as “renegade states,” and Hampton and Christensen (2002) refer to tax havens as “offshore pariahs;” see also Hishikawa (2002).”