Multinational firms may invest in tax havens to avoid taxation in non-haven countries, but other motives, such as business opportunities in these countries, may also drive such investment. This column uses data on German firms to investigate the motives for tax haven investment. Tax avoidance does appear to be a motive, particularly for manufacturing firms. Policies that raise the costs of reallocating profits maybe be effective in attenuating firms’ use of tax havens.
Related
-
Richard Baldwin
Most Read
-
Woloszko
-
Chronopoulos, Kampanelis, Oto-Peralías, Wilson
-
Ugarte, Olarreaga
-
Caffarra, Scott Morton
-
Escobari, Levy Yeyati
-
Eichengreen, O'Rourke
-
Burgess, Sievertsen
-
Mitze, Kosfeld, Rode, Wälde
-
Heldring, Robinson
-
Eichengreen
Blogs&Reviews
-
Sapir
-
Bouchaud, Farmer
-
Baldwin
-
Kende
-
Angeloni
Vox eBooks

Bartsch, Bénassy-Quéré, Corsetti, Debrun, 15 December 2020
Don't Miss
Bartsch, Bénassy-Quéré, Corsetti, Debrun
Scheuer
Bozio, Garbinti, Goupille-Lebret, Guillot, Piketty
Events
-
18 January - 22 March 2021 / online / Political Economy of International Organization
-
21 - 23 January 2021 / Online /
-
28 - 29 January 2021 / Online - Zoom / Timberlake Consultants
-
29 - 29 January 2021 / Online /
-
12 - 12 February 2021 / Online / Erasmus University Rotterdam, Tilburg University and the University of Amsterdam
CEPR Policy Research
-
Gobillon, Solignac
-
Giglio, Maggiori, Stroebel, Weber
-
Summers, Fatás
-
Favero, Galasso
-
Butt, Churm, McMahon, Morotz, Schanz
-
Eichengreen, Avgouleas, Poiares Maduro, Panizza, Portes, Weder di Mauro, Wyplosz, Zettelmeyer
-
Baldwin, Beck, Bénassy-Quéré, Blanchard, Corsetti, De Grauwe, den Haan, Giavazzi, Gros, Kalemli-Ozcan, Micossi, Papaioannou, Pesenti, Pissarides , Tabellini, Weder di Mauro
-
Baldwin, Nakatomi
-
Thimann
-
Goodhart, Perotti