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政大機構典藏 > 社會科學學院 > 財政學系 > 專書/專書篇章 > Item 140.119/74839

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/74839

Title:	A Political Economy of Tax Havens
Authors:	鄭竹君;朱巡;Lai, Yu-Bong
Contributors:	財政系
Keywords:	Capital mobility;Interest groups;Lobbying;Tax havens;Tax competition;F21;H41;H73
Date:	2014-09
Issue Date:	2015-04-27 15:19:46 (UTC+8)
Abstract:	The welfare effect of the existence of tax havens on high-tax countries has not been conclusive in the theoretical literature. Some papers show that the existence of tax havens is harmful to high-tax countries, while other studies argue that the opposite could occur. We aim to address a question: Do these welfare-reducing or welfare-enhancing properties still hold in the presence of lobbying? We find that the welfare-enhancing property does not hold, provided that the policy-maker attaches a sufficiently large weight to the political contribution received. Moreover, we point out that the cooperation among high-tax countries in restricting the international tax planning activity can lead to a lower level of social welfare in all high-tax countries.
Relation:	International Tax and Public Finance, 1-20
Data Type:	book/chapter
DOI 連結:	http://dx.doi.org/10.1007/s10797-014-9338-8
DOI:	10.1007/s10797-014-9338-8
Appears in Collections:	[財政學系] 專書/專書篇章

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