Tax Haven is a jurisdiction characterized by minimal or zero taxation, a lack of transparency, and the absence of effective information exchange with foreign tax authorities, which collectively enable individuals and corporations to reduce their global tax liabilities through legal structuring or tax avoidance strategies.
1.1K
Publications
67.7K
Citations
1.6K
Authors
773
Institutions
Publications per year
2017–2026
343
Publications
1.1K
Jerold L. Zimmerman · Journal of Accounting and Economics · 1983 · 847 citations
The demand for tax haven operations
Mihir A. Desai, C. Fritz Foley, James R. Hines · Journal of Public Economics · 2005 · 610 citations
Law, Business Economics, Economics +15
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- PJ
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- JR
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- SD
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- NJ
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- GZ
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1–5 of 1.6K
Institutions
773
Ifo Institute for Economic Research
Munich, Germany
21 h-index
44 publications
2K citations
University of Michigan
Ann Arbor, United States
21 h-index
31 publications
2.8K citations
Centre for Economic Policy Research
London, United Kingdom
19 h-index
28 publications
1.3K citations
National Bureau of Economic Research
Cambridge, United States
18 h-index
36 publications
2.8K citations
University of Oxford
Oxford, United Kingdom
17 h-index
24 publications
1.8K citations
University of Copenhagen
Copenhagen, Denmark
15 h-index
23 publications
1.8K citations
Duke University
Durham, United States
15 h-index
18 publications
2.8K citations
Norwegian School of Economics
Bergen, Norway
14 h-index
24 publications
915 citations
1–8 of 773
Venues
- Journal of Public Economics
55 publications · 7.3K citations
39
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- SSRN Electronic Journal
Repository · 122 publications · 4.6K citations
38
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- International Tax and Public Finance
41 publications · 2.1K citations
25
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- National Tax Journal
NTJ · 32 publications · 1.8K citations
19
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- Journal of International Economics
20 publications · 2.3K citations
17
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