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  1. Negotiated tax havens
    Autor*in: Markle, Kevin; Robinson, Leslie
    Erschienen: [2018]
    Verlag:  Tuck School of Business at Dartmouth], [Hanover, NH

    Tax subsidies alter the distribution of tax burdens in ways that blur the ability of researchers and policymakers to measure tax incentives at the country level, to clearly define a tax haven, and to understand firm-level tax avoidance. In the... mehr

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    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    Keine Rechte
    Fernleihe:
    keine Fernleihe

     

    Tax subsidies alter the distribution of tax burdens in ways that blur the ability of researchers and policymakers to measure tax incentives at the country level, to clearly define a tax haven, and to understand firm-level tax avoidance. In the European Union (EU), control of “state aid” restricts tax subsidy competition while permitting tax rate competition; there is no U.S. corollary. The EU’s unique regulatory environment creates novel data for examining the determinants and effects of tax subsidies granted on a discriminatory basis. We find that better-governed countries are more likely to grant subsidies and to direct larger amounts of this “tax aid” toward mobile firms (i.e., firms that are part of a multinational corporation). Despite the EU regulations, we find that mobile firms enjoy significantly larger ETR reductions from tax aid than do immobile firms, even in countries already offering low tax rates. Our findings are important in light of ongoing debates about the appropriate role of preferential tax regimes in global tax competition

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: [Tuck School of Business working paper ; no. 3280683]
    Umfang: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  2. Transparency and tax evasion
    evidence from the Foreign Account Tax Compliance Act (FATCA)
    Autor*in: De Simone, Lisa; Lester, Rebecca; Markle, Kevin
    Erschienen: [2018]
    Verlag:  [Stanford Graduate School of Business], [Stanford, CA]

    We examine how U.S. individuals respond to regulation intended to reduce offshore tax evasion. The Foreign Account Tax Compliance Act (FATCA) requires foreign financial institutions to report information to the U.S. government regarding U.S. account... mehr

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    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Fernleihe:
    keine Fernleihe

     

    We examine how U.S. individuals respond to regulation intended to reduce offshore tax evasion. The Foreign Account Tax Compliance Act (FATCA) requires foreign financial institutions to report information to the U.S. government regarding U.S. account holders. We first document a $7.8 billion to $15.3 billion decrease in equity foreign portfolio investment to the United States from tax haven countries after FATCA implementation, consistent with a decrease in “roundtripping” investments attributable to U.S. investors' offshore tax evasion. When testing total worldwide investment out of financial accounts in tax havens post FATCA, we find a decline of $56.6 billion to $78.0 billion. We next provide evidence of other important consequences of this regulation, including increased expatriations of U.S. citizens and greater investment in alternative assets not subject to FATCA reporting, such as residential real estate and artwork. Our study contributes to both the academic literature and policy analysis on regulation, tax evasion, and crime

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
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    Schriftenreihe: [Stanford University Graduate School of Business research paper ; no. 17, 62]
    Schlagworte: Außensteuerrecht; Steuerfahndung; Steuerflucht; Wirkungsanalyse; Investitionsentscheidung; Privater Haushalt; USA
    Umfang: 1 Online-Ressource (circa 59 Seiten), Illustrationen