政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/74839

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113656/144643 (79%)
Visitors : 51725854 Online Users : 591

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大典藏 > College of Social Science > Department of Public Finance > Books & Chapters in Books > Item 140.119/74839

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/74839

Title:	A Political Economy of Tax Havens
Authors:	鄭竹君;朱巡;Lai, Yu-Bong
Contributors:	財政系
Keywords:	Capital mobility;Interest groups;Lobbying;Tax havens;Tax competition;F21;H41;H73
Date:	2014-09
Issue Date:	2015-04-27 15:19:46 (UTC+8)
Abstract:	The welfare effect of the existence of tax havens on high-tax countries has not been conclusive in the theoretical literature. Some papers show that the existence of tax havens is harmful to high-tax countries, while other studies argue that the opposite could occur. We aim to address a question: Do these welfare-reducing or welfare-enhancing properties still hold in the presence of lobbying? We find that the welfare-enhancing property does not hold, provided that the policy-maker attaches a sufficiently large weight to the political contribution received. Moreover, we point out that the cooperation among high-tax countries in restricting the international tax planning activity can lead to a lower level of social welfare in all high-tax countries.
Relation:	International Tax and Public Finance, 1-20
Data Type:	book/chapter
DOI link:	http://dx.doi.org/10.1007/s10797-014-9338-8
DOI:	10.1007/s10797-014-9338-8
Appears in Collections:	[Department of Public Finance] Books & Chapters in Books

Files in This Item:

File	Description	Size	Format
1-20.pdf		253Kb	Adobe PDF2	1287	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...