{"id":"https://openalex.org/W4405524348","doi":"https://doi.org/10.4337/9781803929743.00028","title":"Multinational firms in tax havens \u2013 corporate motives, regulatory countermeasures, and recent statistics","display_name":"Multinational firms in tax havens \u2013 corporate motives, regulatory countermeasures, and recent statistics","publication_year":2024,"publication_date":"2024-12-05","ids":{"openalex":"https://openalex.org/W4405524348","doi":"https://doi.org/10.4337/9781803929743.00028"},"language":"en","primary_location":{"id":"doi:10.4337/9781803929743.00028","doi":"https://doi.org/10.4337/9781803929743.00028","is_oa":false,"landing_page_url":"https://doi.org/10.4337/9781803929743.00028","pdf_url":null,"source":{"id":"https://openalex.org/S4306463223","display_name":"Edward Elgar Publishing eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320353","host_organization_name":"Edward Elgar Publishing","host_organization_lineage":["https://openalex.org/P4310320353"],"host_organization_lineage_names":["Edward Elgar Publishing"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Research Handbook On The Economics Of Tax Havens","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4405523991","display_name":"Research Handbook On The Economics Of Tax Havens"},"type":"book-chapter","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.4521482","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5066575205","display_name":"Marcel Olbert","orcid":"https://orcid.org/0000-0001-8689-9843","observed_orcids":["https://orcid.org/0000-0001-8689-9843"]},"institutions":[{"id":"https://openalex.org/I177364143","display_name":"Centre for European Economic Research","ror":"https://ror.org/02qnsw591","country_code":"DE","type":"nonprofit","lineage":["https://openalex.org/I177364143","https://openalex.org/I315704651"]},{"id":"https://openalex.org/I61544103","display_name":"London Business School","ror":"https://ror.org/001c2sn75","country_code":"GB","type":"education","lineage":["https://openalex.org/I124357947","https://openalex.org/I61544103"]}],"countries":["DE","GB"],"is_corresponding":true,"raw_author_name":"Marcel Olbert","raw_affiliation_strings":["London Business School","London Business School - Department of Accounting","London Business School, Sussex Place, Regent's Park, London, London NW1 4SA, United Kingdom","ZEW \u2013 Leibniz Centre for European Economic Research - Corporate Taxation and Public Finance Research"],"raw_orcid":"https://orcid.org/0000-0001-8689-9843","affiliations":[{"raw_affiliation_string":"London Business School","institution_ids":["https://openalex.org/I61544103"]},{"raw_affiliation_string":"London Business School - Department of Accounting","institution_ids":["https://openalex.org/I61544103"]},{"raw_affiliation_string":"London Business School, Sussex Place, Regent's Park, London, London NW1 4SA, United Kingdom","institution_ids":["https://openalex.org/I61544103"]},{"raw_affiliation_string":"ZEW \u2013 Leibniz Centre for European Economic Research - Corporate Taxation and Public Finance Research","institution_ids":["https://openalex.org/I177364143"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5085629467","display_name":"Christoph Spengel","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177364143","display_name":"Centre for European Economic Research","ror":"https://ror.org/02qnsw591","country_code":"DE","type":"nonprofit","lineage":["https://openalex.org/I177364143","https://openalex.org/I315704651"]},{"id":"https://openalex.org/I177802217","display_name":"University of Mannheim","ror":"https://ror.org/031bsb921","country_code":"DE","type":"education","lineage":["https://openalex.org/I177802217"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Christoph Spengel","raw_affiliation_strings":["Centre for European Economic Research (ZEW)","Centre for European Economic Research (ZEW), D-68161 Mannheim, Germany","University of Mannheim - Accounting and Taxation","University of Mannheim - Accounting and Taxation, Mannheim, 68131, Germany"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Centre for European Economic Research (ZEW)","institution_ids":["https://openalex.org/I177364143"]},{"raw_affiliation_string":"Centre for European Economic Research (ZEW), D-68161 Mannheim, Germany","institution_ids":["https://openalex.org/I177364143"]},{"raw_affiliation_string":"University of Mannheim - Accounting and Taxation","institution_ids":["https://openalex.org/I177802217"]},{"raw_affiliation_string":"University of Mannheim - Accounting and Taxation, Mannheim, 68131, Germany","institution_ids":["https://openalex.org/I177802217"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5001811906","display_name":"Stefan Weck","orcid":"https://orcid.org/0009-0008-7740-2610","observed_orcids":["https://orcid.org/0009-0008-7740-2610"]},"institutions":[{"id":"https://openalex.org/I177364143","display_name":"Centre for European Economic Research","ror":"https://ror.org/02qnsw591","country_code":"DE","type":"nonprofit","lineage":["https://openalex.org/I177364143","https://openalex.org/I315704651"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Stefan Weck","raw_affiliation_strings":["Centre for European Economic Research (ZEW)","Centre for European Economic Research (ZEW), United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Centre for European Economic Research (ZEW)","institution_ids":["https://openalex.org/I177364143"]},{"raw_affiliation_string":"Centre for European Economic Research (ZEW), United States","institution_ids":["https://openalex.org/I177364143"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5066575205"],"corresponding_institution_ids":["https://openalex.org/I177364143","https://openalex.org/I61544103"],"apc_list":null,"apc_paid":null,"fwci":16.6354,"has_fulltext":false,"cited_by_count":10,"citation_normalized_percentile":{"value":0.98880025,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":null,"issue":null,"first_page":"348","last_page":"370"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9916999936103821,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9916999936103821,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.006899999920278788,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.7509999871253967},{"id":"https://openalex.org/keywords/tax-havens","display_name":"tax havens","score":1.0},{"id":"https://openalex.org/keywords/country-by-country-reporting","display_name":"country-by-country reporting","score":0.9139999747276306},{"id":"https://openalex.org/keywords/disclosure-regimes","display_name":"disclosure regimes","score":0.6209999918937683},{"id":"https://openalex.org/keywords/orbis-database","display_name":"Orbis database","score":0.6060000061988831},{"id":"https://openalex.org/keywords/foreign-subsidiaries","display_name":"foreign subsidiaries","score":0.5630000233650208},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.38100001215934753},{"id":"https://openalex.org/keywords/regulatory-countermeasures","display_name":"regulatory countermeasures","score":0.6869999766349792},{"id":"https://openalex.org/keywords/european-multinationals","display_name":"European multinationals","score":0.828000009059906}],"concepts":[{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.8595609664916992},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5820192098617554},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.5639626979827881},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.42725670337677},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.35681626200675964},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.3487456440925598},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.3277737498283386},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.19471776485443115},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1120080053806305}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.4337/9781803929743.00028","doi":"https://doi.org/10.4337/9781803929743.00028","is_oa":false,"landing_page_url":"https://doi.org/10.4337/9781803929743.00028","pdf_url":null,"source":{"id":"https://openalex.org/S4306463223","display_name":"Edward Elgar Publishing eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320353","host_organization_name":"Edward Elgar Publishing","host_organization_lineage":["https://openalex.org/P4310320353"],"host_organization_lineage_names":["Edward Elgar Publishing"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Research Handbook On The Economics Of Tax Havens","raw_type":"book-chapter"},{"id":"doi:10.2139/ssrn.4521482","doi":"https://doi.org/10.2139/ssrn.4521482","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4521482","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:ub-madoc.bib.uni-mannheim.de:65926","doi":null,"is_oa":false,"landing_page_url":"https://madoc.bib.uni-mannheim.de/65926/1/dp23036.pdf","pdf_url":"https://madoc.bib.uni-mannheim.de/65926/1/dp23036.pdf","source":{"id":"https://openalex.org/S4377196315","display_name":"MADOC (University of Mannheim)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I177802217","host_organization_name":"University of Mannheim","host_organization_lineage":["https://openalex.org/I177802217"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"Arbeitspapier"},{"id":"pmh:oai:econstor.eu:10419/278740","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10419/278740","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"}],"best_oa_location":{"id":"doi:10.2139/ssrn.4521482","doi":"https://doi.org/10.2139/ssrn.4521482","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4521482","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.7297000288963318,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":48,"referenced_works":["https://openalex.org/W1544882376","https://openalex.org/W2097333847","https://openalex.org/W2140730002","https://openalex.org/W2275089049","https://openalex.org/W2336317428","https://openalex.org/W2883022257","https://openalex.org/W2889675422","https://openalex.org/W2890660328","https://openalex.org/W2923909229","https://openalex.org/W2951991237","https://openalex.org/W2965631698","https://openalex.org/W2972918933","https://openalex.org/W3007738595","https://openalex.org/W3011461404","https://openalex.org/W3011723322","https://openalex.org/W3012762147","https://openalex.org/W3121789391","https://openalex.org/W3122698708","https://openalex.org/W3122749623","https://openalex.org/W3123789860","https://openalex.org/W3123791478","https://openalex.org/W3125276691","https://openalex.org/W3125869391","https://openalex.org/W3125894836","https://openalex.org/W3126013723","https://openalex.org/W3159393143","https://openalex.org/W3159624749","https://openalex.org/W3165470751","https://openalex.org/W3211358420","https://openalex.org/W3214622717","https://openalex.org/W4206375739","https://openalex.org/W4211136572","https://openalex.org/W4212876172","https://openalex.org/W4238510020","https://openalex.org/W4247815198","https://openalex.org/W4293833992","https://openalex.org/W4307563096","https://openalex.org/W4308672404","https://openalex.org/W4327551563","https://openalex.org/W4376143335","https://openalex.org/W4384501904","https://openalex.org/W4391526331","https://openalex.org/W4402014393","https://openalex.org/W4405524003","https://openalex.org/W4405524687","https://openalex.org/W4405525143","https://openalex.org/W4406133092","https://openalex.org/W7043638145"],"related_works":["https://openalex.org/W2795685394","https://openalex.org/W7111238630","https://openalex.org/W604145006","https://openalex.org/W7071860860","https://openalex.org/W7027756536","https://openalex.org/W4400499583","https://openalex.org/W6884954910","https://openalex.org/W2264089822","https://openalex.org/W4392849880","https://openalex.org/W2973084503"],"abstract_inverted_index":{"We":[0,216],"investigate":[1],"multinational":[2,51,60,96,133,154],"firms\u2019":[3,61,134,155],"activities":[4,14],"in":[5,15,141,162,170,174,204],"tax":[6,30,47,62,85,138,158,171,176,183,205],"havens":[7,172],"and":[8,26,45,73,112,146,222],"regulatory":[9],"efforts":[10],"to":[11,43,91],"curb":[12],"these":[13],"three":[16],"steps.":[17],"First,":[18],"we":[19,54,77],"discuss":[20],"the":[21,36,67,79,113,119,125,180,189,209],"evolution":[22],"of":[23,69,132,157,182,195,211],"information":[24,70,147],"exchange":[25,71],"disclosure":[27,144],"regimes":[28],"among":[29],"authorities,":[31],"with":[32,164],"a":[33,94,201],"focus":[34],"on":[35,59,107],"recent":[37,126],"Country-by-Country":[38,74],"(CbC)":[39],"Reporting":[40],"regimes,":[41],"designed":[42],"uncover":[44],"address":[46],"haven":[48,63,86,139,159,177,184,206],"usage":[49],"by":[50,83,118,218],"firms.":[52],"Second,":[53],"review":[55],"existing":[56],"empirical":[57,81],"literature":[58],"utilization,":[64],"specifically":[65],"examining":[66],"impact":[68],"regulations":[72],"Reporting.":[75,215],"Third,":[76],"augment":[78],"current":[80],"evidence":[82],"presenting":[84],"entity":[87],"statistics":[88],"from":[89,100],"2007":[90],"2021":[92],"for":[93,225],"representative":[95],"firm":[97],"sample,":[98],"sourced":[99],"Bureau":[101],"van":[102],"Dijk":[103],"Orbis":[104,127],"latest":[105],"flatfiles":[106],"historical":[108],"legal":[109,167],"ownership":[110,156],"links":[111],"aggregated":[114],"CbC":[115,214],"data":[116],"provided":[117],"OECD.":[120],"Our":[121,150],"analysis":[122],"suggests":[123],"that":[124,153],"database":[128],"provides":[129],"granular":[130],"coverage":[131],"subsidiaries":[135],"worldwide,":[136],"including":[137],"entities":[140,160,168,185,207],"jurisdictions":[142],"without":[143],"mandates":[145],"sharing":[148],"agreements.":[149],"findings":[151],"reveal":[152],"peaked":[161],"2015,":[163,188],"over":[165],"50,000":[166],"incorporated":[169],"(30,000":[173],"Big8":[175],"jurisdictions).":[178],"Although":[179],"growth":[181],"slowed":[186],"after":[187],"overall":[190],"number":[191],"remains":[192],"substantial":[193],"as":[194],"2021.":[196],"Furthermore,":[197],"European":[198],"multinationals":[199],"experienced":[200],"modest":[202],"decline":[203],"following":[208],"implementation":[210],"mandatory":[212],"private":[213],"conclude":[217],"discussing":[219],"policy":[220],"implications":[221],"suggesting":[223],"avenues":[224],"future":[226],"research":[227]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2024-12-19T00:00:00"}