Purpose This chapter examines the ethics and business diplomacy of legal tax avoidance by
multinational enterprises (MNEs). Design/methodology/approach The methodology …

This paper analyzes how multinational firms' internal debt financing affects high‐tax
countries. It uses a dynamic small open economy model and takes into account that internal …

Despite a variety of measures taken by high‐tax countries, the international fight against tax
havens so far remains rather ineffective. This paper introduces offshore lobbying as a …

This paper investigates the effects of tax havens on nonhaven countries' redistributive
policies. We consider that a nonhaven country contains individuals with different labor …

将国际贸易理论和新政治经济学结合起来研究贸易政策制定, 是20 世纪80 年代以来发展起来的
经济学分支. 现有文献通过构建贸易政策内生模型, 研究了贸易政策政治决策过程及其影响因素 …

The international tax system has been the locus of both international scandals and
sweeping regulatory change since the Global Financial Crisis of 2008 (GFC). Starting with …

In times of severe economic crises, firms and individuals rely on governments for help.
Throughout the last fifteen years, the world has seen two crises of such scope. Following the …

The statutory corporate tax rates have declined during the recent decades. Devereux et
al.(2002), Griffit and Klemm (2004) and Loretz and Notes (2008) highlight the importance of …

This paper analyzes how internal debt financing of multinational firms affects high-tax
countries. It uses a dynamic small open economy model and takes into account that internal …

Real economy is the foundation of a country's economic development. In view of the major
strategic tasks of stable growth, structural adjustment and reform of China's macro-economy …