4.7 Article

The political economy of big data leaks: Uncovering the skeleton of tax evasion

Related references

Note: Only part of the references are listed.
Article Economics

The ghost of institutions past: History as an obstacle to fighting tax evasion?

Aaron Kamm et al.

Summary: The experiment shows that past institutions have a significant impact on individuals' expectations about others' compliance, even after a major institutional change. Compliance is low in good-quality institutions with a history of evasion, but high in institutions without such a history. History should not be ignored, and stronger incentives may be needed to overcome the ghost of past institutions.

EUROPEAN ECONOMIC REVIEW (2021)

Article Anthropology

Global networks on the way up and the way down: lessons from the rise and fall of the Seychelles as an offshore financial centre

Justin Robertson

Summary: Over the past two decades, Seychelles has quietly risen to the top ranks of the global offshore industry before experiencing a sharp decline, due to the influence of two different global networks. The focus should be on the role of global networks in facilitating or recoiling from neoliberal globalization, as well as studying networks centered around US dollar clearing banks and offshore advisers. A development strategy based on offshore business can face challenges when confronted with tightening global networks and wavering domestic commitments.

GLOBAL NETWORKS-A JOURNAL OF TRANSNATIONAL AFFAIRS (2021)

Article Multidisciplinary Sciences

Estimating money laundering flows with a gravity model-based simulation

Joras Ferwerda et al.

SCIENTIFIC REPORTS (2020)

Article Multidisciplinary Sciences

Panama Papers' offshoring network behavior

David Dominguez et al.

HELIYON (2020)

Article Geography

Social power, offshore financial intermediaries and a network regulatory imaginary

Jessie P. H. Poon et al.

POLITICAL GEOGRAPHY (2019)

Article Business, Finance

The Value of Offshore Secrets: Evidence from the Panama Papers

James O'Donovan et al.

REVIEW OF FINANCIAL STUDIES (2019)

Article Economics

Optimal tax routing: network analysis of FDI diversion

Maarten van't Riet et al.

INTERNATIONAL TAX AND PUBLIC FINANCE (2018)

Article Business

Tax haven networks and the role of the Big 4 accountancy firms

Chris Jones et al.

JOURNAL OF WORLD BUSINESS (2018)

Article Multidisciplinary Sciences

Uncovering Offshore Financial Centers: Conduits and Sinks in the Global Corporate Ownership Network

Javier Garcia-Bernardo et al.

SCIENTIFIC REPORTS (2017)

Article Business

The determinants of tax haven FDI

Chris Jones et al.

JOURNAL OF WORLD BUSINESS (2016)

Article Economics

Regional Blocks and Imperial Legacies: Mapping the Global Offshore FDI Network

Daniel Haberly et al.

ECONOMIC GEOGRAPHY (2015)

Article Economics

The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy

Alex Cobham et al.

ECONOMIC GEOGRAPHY (2015)

Article Economics

Tax competition with parasitic tax havens

Joel Slemrod et al.

JOURNAL OF PUBLIC ECONOMICS (2009)

Article Economics

Which countries become tax havens?

Dhammika Dharmapala et al.

JOURNAL OF PUBLIC ECONOMICS (2009)

Review Physics, Multidisciplinary

Complex networks: Structure and dynamics

S. Boccaletti et al.

PHYSICS REPORTS-REVIEW SECTION OF PHYSICS LETTERS (2006)

Article Physics, Multidisciplinary

Detecting rich-club ordering in complex networks

V Colizza et al.

NATURE PHYSICS (2006)

Article Multidisciplinary Sciences

The architecture of complex weighted networks

A Barrat et al.

PROCEEDINGS OF THE NATIONAL ACADEMY OF SCIENCES OF THE UNITED STATES OF AMERICA (2004)

Review Mathematics, Applied

The structure and function of complex networks

MEJ Newman

SIAM REVIEW (2003)