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  1. Offshore finance and the economics of regulation and reform
    Autor*in: Miethe, Jakob
    Erschienen: 2019

    Standort:
    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
    Signatur:
    FF 2022 U 58
    Fernleihe:
    uneingeschränkte Fernleihe, Kopie und Ausleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    Mb 1358
    Fernleihe:
    uneingeschränkte Fernleihe, Kopie und Ausleihe

    Standort:
    Saarländische Universitäts- und Landesbibliothek
    Signatur:
    MIK 2279
    Fernleihe:
    uneingeschränkte Fernleihe, Kopie und Ausleihe
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Dissertation; Mikrofilm, Mikrofiche etc.
    RVK Klassifikation: QK 640
    Umfang: 2 Mikrofiches (171 Seiten), Illustrationen, Diagramme
    Bemerkung(en):

    Dissertation, Humboldt-Universität zu Berlin, 2019
  2. The elusive banker
    using hurricanes to uncover (non-)activity in offshore financial centers
    Autor*in: Miethe, Jakob
    Erschienen: October 2020
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper studies financial service provision booked through offshore financial centers (OFCs). Based on several novel data sources and recent advances in event study methodology, I exploit the natural experiment of re-occurring hurricanes hitting... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    This paper studies financial service provision booked through offshore financial centers (OFCs). Based on several novel data sources and recent advances in event study methodology, I exploit the natural experiment of re-occurring hurricanes hitting small islands and compare local reactions to reactions in financial service activity. I find that local conditions, captured by monthly satellite data on nightlight intensity, deteriorate significantly for nine months. However, in OFCs, the international bank sector does not react. Non-OFC islands on the other hand do show strong negative reactions. Similar (non-)reactions are visible in equity prices. Additionally, a link of OFC service provision to activity in London, Tokyo, and New York is visible in leaked data. Finally, a long term relationship between offshore finance and local development is absent, but only on OFCs. These results indicate that international regulation attempts that aim at forcing OCFs to provide information on financial service activity could be targeted better, they show that we mis-allocate financial risk to OFCs, and they cast doubt on offshore finance as a valid development strategy.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/226327
    Schriftenreihe: CESifo working paper ; no. 8625 (2020)
    Umfang: 1 Online-Ressource (circa 63 Seiten), Illustrationen
  3. Homes incorporated
    offshore ownership of real estate in the U.K.
    Autor*in: Johannesen, Niels; Miethe, Jakob; Weishaar, Daniel
    Erschienen: 09 December 2022
    Verlag:  Centre for Economic Policy Research, London

    Zugang:
    Verlag (lizenzpflichtig)
    Verlag (lizenzpflichtig)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    LZ 161
    Fernleihe:
    keine Fernleihe

    Standort:
    Universitätsbibliothek Mannheim
    Fernleihe:
    keine Fernleihe
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Array ; DP17738
    Schlagworte: Tax havens; Tax evasion; Offshore financial centers; Real estate; Hidden wealth
    Umfang: 1 Online-Ressource (circa 72 Seiten), Illustrationen
  4. Homes incorporated
    offshore ownership of real estate in the U.K.
    Autor*in: Johannesen, Niels; Miethe, Jakob; Weishaar, Daniel
    Erschienen: December 2022
    Verlag:  CESifo, Munich, Germany

    Ownership of real estate through corporations in offshore tax havens creates opportunities for tax evasion and money laundering and may have undesirable effects in housing markets. In this paper, we study offshore ownership of real estate in the... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    Ownership of real estate through corporations in offshore tax havens creates opportunities for tax evasion and money laundering and may have undesirable effects in housing markets. In this paper, we study offshore ownership of real estate in the United Kingdom by combining several data sources: administrative data from the land register, a comprehensive transaction database, a propriety database on corporate ownership links, and a handful of offshore data leaks. Our descriptive analysis shows that the market share of offshore corporations has increased over time and varies strongly across market segments: It currently stands at 1.25% in the overall residential market and around 15% for top-end properties. When data leaks allow us to trace ownership through offshore corporations to the beneficial owners, we find that around half have ties to Africa, Asia and the Middle East, but that the largest 'foreign' investor is the United Kingdom itself. Turning to causal evidence, we show that changes in tax incentives and ownership transparency induce strong responses in patterns of offshore ownership, suggesting that both taxation and secrecy are important motives for the beneficial owners. Finally, we show that the Brexit referendum was followed by a sharp increase in property sales by offshore owners and a large differential decrease in property prices in local areas with more offshore ownership, conditional on area and property characteristics. This suggests that the reduction in demand from offshore investors triggered by Brexit had a negative causal effect on property prices and, more broadly, that offshore ownership can have significant real effects in housing markets.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/271803
    Schriftenreihe: CESifo working papers ; 10159 (2022)
    Schlagworte: tax havens; tax evasion; offshore financial centers; real estate; hidden wealth
    Umfang: 1 Online-Ressource (circa 70 Seiten), Illustrationen
  5. Lost in information
    national implementation of global tax agreements
    Autor*in: Alstadsæter, Annette; Casi-Eberhard, Elisa; Miethe, Jakob; Stage, Barbara
    Erschienen: 2023
    Verlag:  Norwegian School of Economics, Bergen, Norway

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 49
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 11250/3102121
    Schriftenreihe: Discussion paper / Department of Business and Management Science ; FOR 2023, 22 (November 2023)
    Schlagworte: Global Tax Agreements; Tax Evasion; Financial Flows; Tax Enforcement
    Umfang: 1 Online-Ressource (circa 49 Seiten)