Concepedia

Tax Haven Usage

Tax Haven Usage is a strategic financial practice in which multinational enterprises exploit jurisdictions with preferential tax regimes to reduce global tax liabilities by shifting profits to low-tax or no-tax environments.

157

Publications

11.1K

Citations

197

Authors

185

Institutions

Publications per year

2017–2026

62

Parents

Publications

157

The demand for tax haven operations

Mihir A. Desai, C. Fritz Foley, James R. Hines · Journal of Public Economics · 2005 · 610 citations

, , +15

Taxing across Borders: Tracking Personal Wealth and Corporate Profits

Gabriel Zucman · The Journal of Economic Perspectives · 2014 · 594 citations · Full text

, , +17

Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates

Scott Dyreng, Bradley P. Lindsey · Journal of Accounting Research · 2009 · 536 citations

, , +14

Which countries become tax havens?

Dhammika Dharmapala, James R. Hines · Journal of Public Economics · 2009 · 461 citations

, , +9

Who owns the wealth in tax havens? Macro evidence and implications for global inequality

Annette Alstadsæter, Niels Johannesen, Gabriel Zucman · Journal of Public Economics · 2018 · 384 citations · Full text

, , +13

1–5 of 157

Authors

197

  1. JR
    James R. Hines

    University of Michigan, United States

    11 publications · 1.6K citations

    10

    h-index

  2. PJ
    Petr Jánský

    Charles University, Czechia

    10 publications · 374 citations

    10

    h-index

  3. NJ
    Niels Johannesen

    University of Copenhagen, Denmark

    9 publications · 1K citations

    9

    h-index

  4. YT
    Yama Temouri

    Aston University, United Kingdom

    7 publications · 435 citations

    7

    h-index

  5. CJ
    Chris Jones

    Aston University, United Kingdom

    7 publications · 435 citations

    7

    h-index

1–5 of 197

Institutions

185

  1. University of Michigan

    Ann Arbor, United States

    13 h-index

    16 publications

    2K citations

  2. University of Copenhagen

    Copenhagen, Denmark

    11 h-index

    14 publications

    1.4K citations

  3. Charles University

    Prague, Czechia

    9 h-index

    14 publications

    561 citations

  4. National Bureau of Economic Research

    Cambridge, United States

    7 h-index

    13 publications

    628 citations

  5. Aston University

    Birmingham, United Kingdom

    6 h-index

    14 publications

    898 citations

  6. The University of Texas at Austin

    Austin, United States

    5 h-index

    5 publications

    542 citations

  7. Curtin University

    Perth, Australia

    5 h-index

    8 publications

    197 citations

  8. Ifo Institute for Economic Research

    Munich, Germany

    4 h-index

    5 publications

    192 citations

1–8 of 185

Venues

  1. SSRN Electronic Journal

    Repository · 31 publications · 1.3K citations

    18

    h-index

  2. Journal of Public Economics

    9 publications · 2.1K citations

    9

    h-index

  3. Journal of Business Ethics

    4 publications · 354 citations

    4

    h-index

  4. International Tax and Public Finance

    4 publications · 155 citations

    4

    h-index

  5. Journal of Business Research

    JBR · 4 publications · 136 citations

    4

    h-index

1–5