• norsk
    • English
  • English 
    • norsk
    • English
  • Login
View Item 
  •   Home
  • Chr. Michelsens Institutt
  • Publications
  • View Item
  •   Home
  • Chr. Michelsens Institutt
  • Publications
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Protected tax havens: Cornering the market through international reform?

Kolstad, Ivar
Working paper
Thumbnail
View/Open
Protected tax havens: Cornering the market through international reform? (1022.Kb)
URI
http://hdl.handle.net/11250/2475438
Date
2017-10-01
Metadata
Show full item record
Collections
  • Publications [1313]
Original version
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2017:7) 15 p.  
Abstract
Since the year 2000, an international reform process has been underway to reduce the negative impacts of tax havens. This paper analyzes whether the reform period has favoured protected tax havens, i.e. havens with strong connections to the UK, the EU, the United States and China, relative to tax havens without such connections. Using a difference in difference approach, we show that portfolio investment in protected havens increased significantly more than in unprotected havens in the period 1997 to 2015. In other words, through their associated territories, some of the most powerful countries in the world seem to have cornered the market for tax haven services during the reform period. This may make further reform more difficult.
Publisher
Chr. Michelsen Institute
Series
CMI Working Paper WP 2017:7

Contact Us | Send Feedback

Privacy policy
DSpace software copyright © 2002-2019  DuraSpace

Service from  Unit
 

 

Browse

ArchiveCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsDocument TypesJournalsThis CollectionBy Issue DateAuthorsTitlesSubjectsDocument TypesJournals

My Account

Login

Statistics

View Usage Statistics

Contact Us | Send Feedback

Privacy policy
DSpace software copyright © 2002-2019  DuraSpace

Service from  Unit