Sökning: "tax havens"
Visar resultat 1 - 5 av 20 uppsatser innehållade orden tax havens.
1. Developing Extensions to the Walker-Unger Model in Consideration of the Panama Papers Leaks
Kandidat-uppsats,Sammanfattning : In 2016, the ICIJ independent organization released the leaks of the Panama Papers. Using the data presented, this thesis aims to evaluate and examine the models developed for the quantification of money laundering, analyze the variables that define the appeal of certain tax havens, and develop extensions to the Walker-Unger model. LÄS MER
2. Sweden as a tax haven - A research regarding if a tax haven can conduct high taxes and what other characteristics may be
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : This thesis is a research regarding if Sweden should be classified as a tax haven. To be able to classfie Sweden, four organisations have been researched, this is because there is no clear definition of the term tax haven. LÄS MER
3. There is no place like home, or is there? : A difference-in-differences analysis of the effect of the 2013 Swedish corporate tax policy change on Swedish multinational companies’ tax avoidance
Kandidat-uppsats, Uppsala universitet/Nationalekonomiska institutionenSammanfattning : Recent empirical literature has provided greater insight into the strategies and the extent of multinational companies’ tax avoidance. Simultaneously, in the last decades, the corporate tax rate has gradually decreased in most developed countries, often in the interest of attracting foreign investment. LÄS MER
4. Globalization and Tax haven countries : A study on the relationship between globalization and the use of tax havens
Kandidat-uppsats, Jönköping UniversitySammanfattning : Tax havens have long been a subject of concern and were nutritiously used mostly by the rich elite and gangsters. In the wake of the financial crisis in 2008 more light was shed on tax havens and it has become an unanticipated central part of the global economy. LÄS MER
5. A cross-country analysis of o shore wealth determinants
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : In this work, I investigate what are the elements that are associated with the amount of individual financial wealth held offshore by a country. To do so, I exploit a novel dataset constructed by Alstadsaeter, Johannesen and Zucman (2018) which contains cross-country estimates of financial wealth that individuals held in tax havens in 2007. LÄS MER