Concepedia

Tax Haven Utilization

Tax Haven Utilization is a strategic financial practice in which multinational entities exploit jurisdictions with minimal or zero corporate taxation to reduce overall tax liability, distinguished by the deliberate routing of income to these low-tax regimes through legal or quasi-legal structures.

85

Publications

5.6K

Citations

121

Authors

112

Institutions

Publications per year

2017–2026

36

Parents

Publications

85

The demand for tax haven operations

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

, , +15

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

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

Taxes and Financial Constraints: Evidence from Linguistic Cues

Kelvin Law, Lillian F. Mills · Journal of Accounting Research · 2015 · 368 citations · Full text

, , +17

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

Scott Dyreng, Bradley P. Lindsey · SSRN Electronic Journal · 2009 · 281 citations · Full text

, , +14

1–5 of 85

Authors

121

  1. JR
    James R. Hines

    University of Michigan, United States

    8 publications · 1K citations

    8

    h-index

  2. CJ
    Chris Jones

    Aston University, United Kingdom

    6 publications · 299 citations

    6

    h-index

  3. PJ
    Petr Jánský

    Charles University, Czechia

    6 publications · 203 citations

    6

    h-index

  4. YT
    Yama Temouri

    Aston University, United Kingdom

    6 publications · 299 citations

    6

    h-index

  5. CF
    C. Fritz Foley

    National Bureau of Economic Research, United States

    5 publications · 848 citations

    5

    h-index

1–5 of 121

Institutions

112

  1. University of Michigan

    Ann Arbor, United States

    8 h-index

    8 publications

    1K citations

  2. Charles University

    Prague, Czechia

    6 h-index

    9 publications

    292 citations

  3. Aston University

    Birmingham, United Kingdom

    5 h-index

    10 publications

    554 citations

  4. National Bureau of Economic Research

    Cambridge, United States

    5 h-index

    10 publications

    409 citations

  5. Tax Justice Network

    Oslo, Norway

    4 h-index

    5 publications

    140 citations

  6. University of Copenhagen

    Copenhagen, Denmark

    4 h-index

    6 publications

    677 citations

  7. Curtin University

    Perth, Australia

    4 h-index

    6 publications

    171 citations

  8. Khalifa University of Science and Technology

    Abu Dhabi, United Arab Emirates

    4 h-index

    4 publications

    112 citations

1–8 of 112

Venues

  1. SSRN Electronic Journal

    Repository · 15 publications · 647 citations

    13

    h-index

  2. Journal of Public Economics

    5 publications · 1.1K citations

    5

    h-index

  3. Journal of Business Ethics

    4 publications · 354 citations

    4

    h-index

  4. Journal of Business Research

    JBR · 3 publications · 103 citations

    3

    h-index

  5. Asian Business & Management

    3 publications · 42 citations

    3

    h-index

1–5