دانلود مقاله ISI انگلیسی شماره 52041
ترجمه فارسی عنوان مقاله

کدام کشورها تبدیل به پناهگاه های مالیاتی شده اند؟

عنوان انگلیسی
Which countries become tax havens? ☆
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
52041 2009 11 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Public Economics, Volume 93, Issues 9–10, October 2009, Pages 1058–1068

ترجمه کلمات کلیدی
پناهگاه های مالیاتی؛ سرمایه گذاری مستقیم خارجی؛ کیفیت حاکمیت
کلمات کلیدی انگلیسی
H87; H25; K10Tax havens; Foreign direct investment; Governance quality
پیش نمایش مقاله
پیش نمایش مقاله  کدام کشورها تبدیل به پناهگاه های مالیاتی شده اند؟

چکیده انگلیسی

This paper analyzes the factors influencing whether countries become tax havens. Roughly 15% of countries are tax havens; as has been widely observed, these countries tend to be small and affluent. This paper documents another robust empirical regularity: better-governed countries are much more likely than others to become tax havens. Controlling for other relevant factors, governance quality has a statistically significant and quantitatively large association with the probability of being a tax haven. For a typical country with a population under one million, the likelihood of a becoming a tax haven rises from 26% to 61% as governance quality improves from the level of Brazil to that of Portugal. Evidence from US firms suggests that low tax rates offer much more powerful inducements to foreign investment in well-governed countries than do low tax rates elsewhere. This may explain why poorly-governed countries do not generally attempt to become tax havens, and suggests that the range of sensible tax policy options is constrained by the quality of governance.