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Escaping the exchange of information
tax evasion via citizenship-by-investment -
Multinational corporations and commercialised states
can state aid serve as the basis for an FDI-driven growth strategy? -
Tax Evasion and Inequality
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Who owns the wealth in tax havens?
macro evidence and implications for global inequality -
Escaping the exchange of information
tax evasion via citizenship-by-investment -
Profit shifting by multinational corporations
evidence from transaction-level data in Nigeria -
The indirect costs of corporate tax avoidance exacerbate cross-country inequality
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Automatic for the (tax) people
information sharing and cross-border investment in tax havens -
The tax-price elasticity of offshore tax avoidance
evidence from Ecuadorian transaction data -
Profit shifting, employee pay, and inequalities
evidence from US-listed companies -
Incorporation of offshore shell companies as an indicator of corruption risk in the extractive industries
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Hide-seek-hide?
the effects of financial secrecy on cross-border financial assets -
Homes incorporated
offshore ownership of real estate in the U.K. -
Revenue losses from corporate tax avoidance
estimations from the UNU-WIDER Government Revenue Dataset -
Effects of corporate transparency on tax avoidance
evidence from Country-by-Country Reporting -
Multinationals and Varieties of Capitalism
When U.S. Giants Stepped into the Swiss Coordinated Labor Market in the 1950s -
The role of conduit countries and tax havens in corporate tax avoidance
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Overview of the characteristics of tax havens
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Sanction-busting through tax havens
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Public procurement and tax havens
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Disentangling business- and tax-motivated bilateral royalty flows
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Disentangling business- and tax-motivated bilateral royalty flows
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The gravity of Offshore Financial Centers
estimating real FDIs using a binary choice model -
Disentangling business- and tax-motivated bilateral royalty flows
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Profit-shifting elasticities, channels, and the role of tax havens
evidence from micro-level data