Research handbook on the economics of tax havens:
Gespeichert in:
| Weitere beteiligte Personen: | , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Cheltenham, Glos, UK ; Northampton, Massachusetts, USA
Edward Elgar
[2024]
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| Schlagwörter: | |
| Abstract: | "This Research Handbook provides a broad overview of research on tax havens within the fields of economics and accounting, as well as political science and tax law. Covering both corporate income tax avoidance and personal income tax evasion, it investigates their profound impact on individuals, multinational firms, governments and the global economy as a whole. Expert authors examine the magnitude of tax revenue losses stemming from tax havens, and identify their key characteristics and activities. Chapters analyse the many business models adopted by tax havens, including conduit countries, hidden havens and crime havens. Drawing on cross-disciplinary insights, the Research Handbook evaluates the successes and failures of policy initiatives to prevent tax avoidance and evasion. Reflecting on the increased attention paid to tax havens since the 2008/09 economic crisis, it identifies promising avenues for future research and regulation in the field. The Research Handbook on the Economics of Tax Havens is an invaluable resource for students and scholars of economics, accounting, tax law, finance and political science. It is also an important read for policy makers seeking to reduce tax avoidance and evasion"--... |
| Umfang: | X, 453 Seiten |
| ISBN: | 9781803929736 |
Internformat
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| 245 | 1 | 0 | |a Research handbook on the economics of tax havens |c edited by Arjan Lejour (Professor of Taxation and Public Finance, Fiscal Institute, Tilburg School of Economics and Management, Tilburg University) and Dirk Schindler (Professor of International Taxation, Department of Economics, Erasmus School of Economics, the Netherlands) |
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| 264 | 4 | |c © 2024 | |
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| 520 | 3 | |a "This Research Handbook provides a broad overview of research on tax havens within the fields of economics and accounting, as well as political science and tax law. Covering both corporate income tax avoidance and personal income tax evasion, it investigates their profound impact on individuals, multinational firms, governments and the global economy as a whole. Expert authors examine the magnitude of tax revenue losses stemming from tax havens, and identify their key characteristics and activities. Chapters analyse the many business models adopted by tax havens, including conduit countries, hidden havens and crime havens. Drawing on cross-disciplinary insights, the Research Handbook evaluates the successes and failures of policy initiatives to prevent tax avoidance and evasion. Reflecting on the increased attention paid to tax havens since the 2008/09 economic crisis, it identifies promising avenues for future research and regulation in the field. The Research Handbook on the Economics of Tax Havens is an invaluable resource for students and scholars of economics, accounting, tax law, finance and political science. It is also an important read for policy makers seeking to reduce tax avoidance and evasion"--... | |
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Datensatz im Suchindex
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| discipline | Wirtschaftswissenschaften |
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| indexdate | 2025-02-27T17:00:55Z |
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| isbn | 9781803929736 |
| language | English |
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| physical | X, 453 Seiten |
| publishDate | 2024 |
| publishDateSearch | 2024 |
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| publisher | Edward Elgar |
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| spelling | Research handbook on the economics of tax havens edited by Arjan Lejour (Professor of Taxation and Public Finance, Fiscal Institute, Tilburg School of Economics and Management, Tilburg University) and Dirk Schindler (Professor of International Taxation, Department of Economics, Erasmus School of Economics, the Netherlands) Cheltenham, Glos, UK ; Northampton, Massachusetts, USA Edward Elgar [2024] © 2024 X, 453 Seiten txt rdacontent n rdamedia nc rdacarrier "This Research Handbook provides a broad overview of research on tax havens within the fields of economics and accounting, as well as political science and tax law. Covering both corporate income tax avoidance and personal income tax evasion, it investigates their profound impact on individuals, multinational firms, governments and the global economy as a whole. Expert authors examine the magnitude of tax revenue losses stemming from tax havens, and identify their key characteristics and activities. Chapters analyse the many business models adopted by tax havens, including conduit countries, hidden havens and crime havens. Drawing on cross-disciplinary insights, the Research Handbook evaluates the successes and failures of policy initiatives to prevent tax avoidance and evasion. Reflecting on the increased attention paid to tax havens since the 2008/09 economic crisis, it identifies promising avenues for future research and regulation in the field. The Research Handbook on the Economics of Tax Havens is an invaluable resource for students and scholars of economics, accounting, tax law, finance and political science. It is also an important read for policy makers seeking to reduce tax avoidance and evasion"--... (DE-588)4143413-4 Aufsatzsammlung gnd-content Lejour, Arjan 1966- (DE-588)171025601 edt Schindler, Dirk 1974- (DE-588)131517171 edt Erscheint auch als Online-Ausgabe 978-1-80392-974-3 |
| spellingShingle | Research handbook on the economics of tax havens |
| subject_GND | (DE-588)4143413-4 |
| title | Research handbook on the economics of tax havens |
| title_auth | Research handbook on the economics of tax havens |
| title_exact_search | Research handbook on the economics of tax havens |
| title_full | Research handbook on the economics of tax havens edited by Arjan Lejour (Professor of Taxation and Public Finance, Fiscal Institute, Tilburg School of Economics and Management, Tilburg University) and Dirk Schindler (Professor of International Taxation, Department of Economics, Erasmus School of Economics, the Netherlands) |
| title_fullStr | Research handbook on the economics of tax havens edited by Arjan Lejour (Professor of Taxation and Public Finance, Fiscal Institute, Tilburg School of Economics and Management, Tilburg University) and Dirk Schindler (Professor of International Taxation, Department of Economics, Erasmus School of Economics, the Netherlands) |
| title_full_unstemmed | Research handbook on the economics of tax havens edited by Arjan Lejour (Professor of Taxation and Public Finance, Fiscal Institute, Tilburg School of Economics and Management, Tilburg University) and Dirk Schindler (Professor of International Taxation, Department of Economics, Erasmus School of Economics, the Netherlands) |
| title_short | Research handbook on the economics of tax havens |
| title_sort | research handbook on the economics of tax havens |
| topic_facet | Aufsatzsammlung |
| work_keys_str_mv | AT lejourarjan researchhandbookontheeconomicsoftaxhavens AT schindlerdirk researchhandbookontheeconomicsoftaxhavens |