What problems and opportunities are created by tax havens

By Dhammika Dharmapala. 2008

226 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/511056c0f520463458c0f8d19ead3507c8ab5ac9

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Citations in the corpus

Evaluating State and Local Business Tax Incentives (2020, background): “For a discussion of related considerations regarding international taxation, see Keen (2001); Dharmapala (2008). limited effects for tax exemptions for mobile firms within New York State.”
Connecting the Dots – Bringing External Corporate Governance into the Corporate Governance Puzzle (2015, unknown): “16 only to access foreign capital but to gain legitimation from foreign investors (Bell, Filatotchev, & Aguilera, 2014; Coffee, 1999) or to avoid disclosure and taxes, as we have seen in the recent inversion debate (Dharmapala, 2008).”
What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014, methodology): “…BEPS activities as a way of differentially taxing firms that are more and less mobile or tax-sensitive, where this characteristic is unobservable to governments (see Hines (2007) and Dharmapala (2008) for discussions of this possibility, and Hong and Smart (2010) for a formal theoretical model).”
Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals (2012, unknown): “Applying the tax haven definition in Dharmapala and Hines (2009)(35) and using the information in AMADEUS on the location of non-European affiliates, 58% of the affiliates in our sample belong to multinational entities that include at least one affiliate in a non-European tax haven.”
International Tax Competition and Coordination (2014, unknown): “46 Dharmapala and Hines (2009), for example, define as “a state or a country or territory where certain taxes are levied at a low rate or not at all while offering due process, good governance and a low corruption rate.”
The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown † (2014, background): “3 Lastly, our paper sheds new light on the activities taking place in tax havens, a topic which is attracting increasing interest (Desai et al., 2006; Dharmapala, 2008; Dharmapala and Hines, 2009; Palan et al., 2010).”
Determinants of transfer pricing aggressiveness: empirical evidence from Australian firms (2013, methodology): “INTANG is measured as the natural logarithm of R&D expenditure as recommended in earlier research by Dyreng et al. (2008). 12 MULTI is measured as the total number of foreign subsidiaries divided by the total number of subsidiaries in keeping with previous research by Rego (2003) and Mills and Newbe”