The Impact of Tax Blacklisting

 0 Người đánh giá. Xếp hạng trung bình 0

Tác giả: Matthew Collin

Ngôn ngữ: eng

Ký hiệu phân loại: 331.89 Labor-management bargaining and disputes

Thông tin xuất bản: World Bank, Washington, DC, 2023

Mô tả vật lý:

Bộ sưu tập: Tài liệu truy cập mở

ID: 329154

This paper estimates the policy and economic impacts of a European Union-led effort to review and "blacklist" jurisdictions based on their compliance with international standards designed to curb corporate profit shifting and private tax evasion. Using a combination of regression discontinuity and difference-and-difference methods, there is evidence of only limited improvements in tax governance four years after the inception of the list. There is also no clear evidence that the listing exercise had any impact on offshore wealth or shifted profits, largely because the bulk of jurisdictions that host both of these were not targeted by the European Union. The results suggest that "coercive" efforts to reduce global tax evasion and avoidance will struggle without better targeting and enforcement.
Tạo bộ sưu tập với mã QR

THƯ VIỆN - TRƯỜNG ĐẠI HỌC CÔNG NGHỆ TP.HCM

ĐT: (028) 36225755 | Email: tt.thuvien@hutech.edu.vn

Copyright @2024 THƯ VIỆN HUTECH