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  1. Tax haven welfare and the crackdown on secrecy
    evidence from night light emissions
    Author: Hoang Ha Nguyen Thi; Weichenrieder, Alfons J.
    Published: October 2023
    Publisher:  CESifo, Munich, Germany

    Following numerous high-profile international initiatives, tax haven jurisdictions have been nudged into agreeing on tax information exchange. We analyse whether these agreements had measurable effects on the economy of cooperative tax havens. As GDP... more

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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63
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    Following numerous high-profile international initiatives, tax haven jurisdictions have been nudged into agreeing on tax information exchange. We analyse whether these agreements had measurable effects on the economy of cooperative tax havens. As GDP data are missing for many small tax haven jurisdictions, we use night light data as a proxy for economic activity. Depending on the exact list of tax havens, using this proxy allows us to increase the number of tax haven jurisdictions by up to 25 percent compared to using GDP. We find that tax havens which have signed more tax information exchange agreements experienced a significantly higher economic activity, as proxied by the sum of night light emissions. This applies to agreements that provide information exchange on request as well as agreements that implement automatic information exchange. When we use GDP as a measure of economic activity, tax information exchange agreements are not associated with a differential development of economic activity. Both observations suggest that information exchange treaties so far have not reduced economic growth in more cooperative tax havens.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/282409
    Series: CESifo working papers ; 10721 (2023)
    Subjects: tax haven; night light emissions; tax information exchange; economic development
    Scope: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  2. Are tax havens good? Implications of the crackdown on secrecy
    Author: Weichenrieder, Alfons J.; Xu, Fangying
    Published: 2015
    Publisher:  Univ.-Bibliothek Frankfurt am Main, Frankfurt am Main

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