Show simple item record

dc.creatorWeichenrieder, Alfons J.
dc.creatorXu, Fangying
dc.date.accessioned2021-09-28T09:25:02Z
dc.date.available2021-09-28T09:25:02Z
dc.date.issued2015-07-01
dc.identifier.urihttps://fif.hebis.de/xmlui/handle/123456789/2212
dc.description.abstractThe pressure on tax haven countries to engage in tax information exchange shows first effects on capital markets. Empirical research suggests that investors do react to information exchange and partially withdraw from previous secrecy jurisdictions that open up to information exchange. While some of the economic literature emphasizes possible positive effects of tax havens, the present paper argues that proponents of positive effects may have started from questionable premises, in particular when it comes to the effects that tax havens have for emerging markets like China and India.
dc.rightsAttribution-ShareAlike 4.0 International
dc.rights.urihttp://creativecommons.org/licenses/by-sa/4.0/
dc.subjectMacro Finance
dc.titleAre Tax Havens Good? Implications of the Crackdown on Secrecy
dc.typeWorking Paper
dc.source.filename111_SSRN-id2634402
dc.identifier.safeno111
dc.subject.keywordstax haven
dc.subject.keywordssecrecy
dc.subject.keywordstax information exchange
dc.subject.keywordschina
dc.subject.keywordsindia
dc.subject.jelH2
dc.subject.jelH7
dc.subject.topic1unregulated
dc.subject.topic1nonMandatory
dc.subject.topic1secrecy
dc.subject.topic2government
dc.subject.topic2multinational
dc.subject.topic2consume
dc.subject.topic3respective
dc.subject.topic3nonBanks
dc.subject.topic3interest
dc.subject.topic1nameCorporate Governance
dc.subject.topic2nameMonetary Policy
dc.subject.topic3nameFiscal Stability
dc.identifier.doi10.2139/ssrn.2634402


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record

Attribution-ShareAlike 4.0 International
Except where otherwise noted, this item's license is described as Attribution-ShareAlike 4.0 International