Social scientists define tax havens as jurisdictions with low or no taxes on corporate profits
and personal income, high levels of financial secrecy, and capital flows out of proportion …

This chapter outlines the recent history of information exchange agreements and other
enforcement mechanisms aimed at curbing tax evasion by individuals through tax havens. 1 …

This chapter reviews the literature providing empirical estimates on the tax elasticity of
multinational profits and discusses the challenges faced when attempting to quantify tax …

Conduit countries and treaty shopping 219 income streams of MNEs with minimal tax cost.
Examples of such conduit countries are Ireland, Luxembourg, the Netherlands, Singapore …

Pillar Two is coming to the tax world. By year-end 2023, Pillar Two has brought a new
worldwide alternative benchmark business taxation framework for large multinationals at a …

This paper studies whether tax policies in developed nations affect developing economies.
We study firm investment responses to a major reform that reduced the corporate income tax …

We examine whether mandatory tax information exchange agreements between
governments have real effects on firms' physical trade in tangible goods. We expect that …

1. The need for (economic) research on tax havens: an overview on where we are and where
we go Page 1 2 1. INTRODUCTION Gabriel Zucman (2015, cover page): “Hidden wealth …

The international tax landscape has undergone substantial changes in recent years.
Initiatives like the Organisation for Economic Co-operation and Development's (OECD) Base …