Protected tax havens: Cornering the market through international reform?
Since the year 2000, an international reform process has been underway to reduce the negative impacts of tax havens. This paper analyzes whether the reform period has favoured protected tax havens, i.e. havens with strong connections to the UK, the EU, the United States and China, relative to tax havens without such connections. Using a difference in difference approach, we show that portfolio investment in protected havens increased significantly more than in unprotected havens in the period 1997 to 2015. In other words, through their associated territories, some of the most powerful countries in the world seem to have cornered the market for tax haven services during the reform period. This may make further reform more difficult.
The Customer is King: Evidence on VAT Compliance in Tanzania
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen, Vincent Somville
The role of ICT in property tax administration: Lessons from Tanzania
William McCluskey, Chyi-Yun Huang
Artificial Intelligence – a promising anti-corruption tool in development settings?
Elite behaviour and citizen mobilization
Ivar Kolstad and Arne Wiig
European Journal of Political Research
Everyday humanitarian diplomacy: Experiences from border areas
Cristina Churruca Muguruza
The UAE’s Humanitarian Diplomacy: Claiming State Sovereignty, Regional Leverage and International Recognition
Reciprocity networks, service delivery, and corruption: The wantok system in Papua New Guinea
Grant Walton, David Jackson
'Here Men Are Becoming Women and Women Men'. Gender, Class and Space in Maputo, Mozambique
Inge Tvedten, Arlindo Uate and Lizete Mangueleze
Social Im/mobilities in Africa. Ehnographic Approaches
Income Guarantees and Borrowing in Risky Environments: Evidence from India's Rural Employment Guarantee Scheme
Clive Bell and Abhiroop Mukhopadhyay
Kinship, Caste, and Health: Illness and Treatment in Upland Orissa
Clive Bell and Susanne van Dillen
Journal of Development Studies