| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP10519 |
| DP10519 Coordination and the fight against tax havens | |
| Kai Konrad; Tim Stolper | |
| 发表日期 | 2015-03-29 |
| 出版年 | 2015 |
| 语种 | 英语 |
| 摘要 | The success or failure of the fight against tax havens is the outcome of a coordination game between a tax haven and its potential investors. Key determinants are the costly international pressure and the haven country's revenue pool. The latter is determined endogenously by the decisions of many individual investors. Our findings explain why some havens attract large sources of international investment and earn large revenues while other countries do not, and why their profits are not competed away. We identify a trade-off between fighting tax havens and high tax rates or, similarly, small fines for disclosed tax evasion. |
| 主题 | Public Economics |
| 关键词 | Tax havens Tax evasion Initiatives against harmful tax practices |
| URL | https://cepr.org/publications/dp10519 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/539351 |
| 推荐引用方式 GB/T 7714 | Kai Konrad,Tim Stolper. DP10519 Coordination and the fight against tax havens. 2015. |
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