Tax havens under international pressure: How do they react?

Preprint OPEN
Patrice Pieretti; Giuseppe Pulina;
(2015)
  • Subject: Aggressive tax planning, Tax havens, Multinational _rms, Value driven FDIs, Political pressure
    • jel: jel:F23 | jel:F21 | jel:H26 | jel:H25 | jel:H23

This paper contributes to the literature about tax havens by providing a more comprehensive analysis of their role. The aim is to analyze how low-tax jurisdictions can react to growing international pressure exerted, by high-tax countries, to enforce compliance with ant... View more
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