The use of tax havens in exemption regimes:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt, M.
Dt. Bundesbank
2011
|
| Schriftenreihe: | Discussion paper / Deutsche Bundesbank : Series 1, Economic studies
2011,30 |
| Online-Zugang: | Volltext Inhaltsverzeichnis |
| Beschreibung: | Zsfassung in dt. Sprache |
| Beschreibung: | 62 S. graph. Darst. |
| ISBN: | 9783865587695 9783865587688 |
Internformat
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| 020 | |a 9783865587688 |c (Printversion) |9 978-3-86558-768-8 | ||
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| 245 | 1 | 0 | |a The use of tax havens in exemption regimes |c Anna Gumpert ; James R. Hines, Jr. ; Monika Schnitzer |
| 264 | 1 | |a Frankfurt, M. |b Dt. Bundesbank |c 2011 | |
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| 490 | 1 | |a Discussion paper / Deutsche Bundesbank : Series 1, Economic studies |v 2011,30 | |
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| 912 | |a ebook | ||
| 999 | |a oai:aleph.bib-bvb.de:BVB01-024732906 | ||
Datensatz im Suchindex
| _version_ | 1804148816081846272 |
|---|---|
| adam_text | Titel: The use of tax havens in exemption regimes
Autor: Gumpert, Anna
Jahr: 2011
Contents
1 Introduction 1
2 German taxation of foreign income 4
3 Incentives to establish tax haven operations 6
4 Data and descriptive statistics 13
5 Empirical Approach 18
6 Results 23
7 Robustness checks 25
7.1 Simple modifications of baseline specification................. 26
7.2 Sensitivity to choice of tax havens and tax rates............... 27
7.3 Sector-level R D intensities as proxy for the marginal cost of profit shifting 28
7.4 Potential endogeneity of foreign non-haven size................ 28
7.5 Imputation of missing values of size variable................. 31
8 Discussion 33
9 Conclusion 34
Appendix A List of countries classified as tax havens 35
Appendix B Imputation procedure 35
Appendix C Additional tables 36
|
| any_adam_object | 1 |
| author | Gumpert, Anna Hines, James R. 1958- Schnitzer, Monika 1961- |
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| id | DE-604.BV039873635 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T00:13:08Z |
| institution | BVB |
| isbn | 9783865587695 9783865587688 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-024732906 |
| oclc_num | 838873223 |
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| owner_facet | DE-188 DE-355 DE-BY-UBR DE-12 DE-945 DE-M382 |
| physical | 62 S. graph. Darst. |
| psigel | ebook |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | Dt. Bundesbank |
| record_format | marc |
| series2 | Discussion paper / Deutsche Bundesbank : Series 1, Economic studies |
| spelling | Gumpert, Anna Verfasser aut The use of tax havens in exemption regimes Anna Gumpert ; James R. Hines, Jr. ; Monika Schnitzer Frankfurt, M. Dt. Bundesbank 2011 62 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Discussion paper / Deutsche Bundesbank : Series 1, Economic studies 2011,30 Zsfassung in dt. Sprache Hines, James R. 1958- Verfasser (DE-588)129240516 aut Schnitzer, Monika 1961- Verfasser (DE-588)112053300 aut Deutsche Bundesbank Discussion paper Series 1, Economic studies ; 2011,30 (DE-604)BV017594637 2011,30 http://hdl.handle.net/10419/54984 Verlag kostenfrei Volltext HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024732906&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Gumpert, Anna Hines, James R. 1958- Schnitzer, Monika 1961- The use of tax havens in exemption regimes |
| title | The use of tax havens in exemption regimes |
| title_auth | The use of tax havens in exemption regimes |
| title_exact_search | The use of tax havens in exemption regimes |
| title_full | The use of tax havens in exemption regimes Anna Gumpert ; James R. Hines, Jr. ; Monika Schnitzer |
| title_fullStr | The use of tax havens in exemption regimes Anna Gumpert ; James R. Hines, Jr. ; Monika Schnitzer |
| title_full_unstemmed | The use of tax havens in exemption regimes Anna Gumpert ; James R. Hines, Jr. ; Monika Schnitzer |
| title_short | The use of tax havens in exemption regimes |
| title_sort | the use of tax havens in exemption regimes |
| url | http://hdl.handle.net/10419/54984 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024732906&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV017594637 |
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