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The effects of trade liberalization on tax avoidance.
Publication Type: Academic Journal
Source(s): International Journal of Economic Theory. Dec2023, Vol. 19 Issue 4, p898-932. 35p.
Abstract: Does trade liberalization aggravate tax avoidance? We build a three‐country model of tax competition consisting of two nonhaven countries and one tax haven in which goods are traded between the nonhavens and firms may shift profits to the tax haven. Wh...
The Interplay Between Tax Havens, Geographic Disclosures and Corporate Tax Avoidance: Evidence from European Union.
Publication Type: Academic Journal
Source(s): Accounting, Economics & Law. Nov2023, Vol. 13 Issue 4, p417-456. 40p.
Abstract: This study examines the interplay between tax haven use, geographic disclosures and corporate tax avoidance. Based on a panel of 497 non-financial EU listed firms during the period 2006–2012, we provide evidence that corporate groups with affiliates in...
THE TRANSFER PRICING METHOD: PRACTICAL APPROACH.
Publication Type: Academic Journal
Source(s): Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie. Oct2022, Issue 5, p109-114. 6p.
Abstract: The transfer pricing case is a method that applies to those economic entities that carry out transactions between related parties, as is the case of the economic entity under review in the auto parts industry, in the context of tax authorities not want...
Auditor tax expertise and corporate tax avoidance: Evidence from Taiwan.
Publication Type: Academic Journal
Source(s): Journal of Corporate Accounting & Finance (Wiley). Jul2023, Vol. 34 Issue 3, p96-108. 13p. 9 Charts.
Abstract: The link between auditor tax expertise and corporate tax avoidance is investigated in this study. Using a sample of Taiwanese listed firms from between 2005 and 2019, it is found that companies that hire auditor tax experts engage in a higher level of ...
Cayman Over China: Trends and Accounting Factors of South Korea's Outward Foreign Direct Investment.
Publication Type: Academic Journal
Source(s): International Economic Journal. Sep2023, Vol. 37 Issue 3, p424-445. 22p.
Abstract: We examine recent trends of South Korea's outward foreign direct investment from 2001 to 2021, which shows substantial change in terms of the total amount and compositions. Using gravity models, we test whether these differential time trends across the...
International Collaboration in Times of Pandemics: An Urgent Need for Reforming our Global Financial System.
Publication Type: Academic Journal
Source(s): Progress in Development Studies. Jul2023, Vol. 23 Issue 3, p338-343. 6p.
Abstract: Better, swifter and more responsive international coordination is needed within our global financial system for the containment of the pandemic and its effects. This requires better international tax coordination with a higher global minimum corporate ...
The Habitation Economy.
Publication Type: Academic Journal
Source(s): Dissent (0012-3846). Fall2023, Vol. 70 Issue 3, p29-40. 12p.
Abstract: The article discusses the need for a new economic paradigm that recognizes the shift towards a "habitation economy" characterized by non-standardized goods and services. Topics include the importance of democratic control, expanding public and nonprofi...
TAX HEAVENS: THEORETICAL GUIDELINES.
Publication Type: Academic Journal
Source(s): Annals of the University of Oradea, Economic Science Series. Jul2023, Vol. 32 Issue 1, p142-153. 12p.
Abstract: The main purpose of this paper is to study the concept and aspects of tax havens and the attempt of companies with significant revenues to avoid taxation, their causes, trends and effects in the European Union (EU) resulting from tax avoidance or tax e...
Tax Haven Incorporation and the Cost of Capital*.
Publication Type: Academic Journal
Source(s): Contemporary Accounting Research. Dec2021, Vol. 38 Issue 4, p2982-3016. 35p.
Abstract: RÉSUMÉ: Constitution en corporation d'une société dans un paradis fiscal et coût du capital La constitution en corporation de la société mère d'une entreprise dans un paradis fiscal est une décision importante qui reçoit beaucoup d'attention d'un grand...
Influence of tax dodging on tax justice in developing countries: some theory and evidence from Sub-Saharan Africa.
Publication Type: Academic Journal
Source(s): Journal of Financial Crime. 2023, Vol. 30 Issue 2, p332-360. 29p.
Abstract: Purpose: The mobilising domestic resources, in particular, taxation, is key to unlocking the resources required for public investment in infrastructure, growth and sustainable finance. This study aims to share the perception that the tax arrangements o...