{"id":"https://openalex.org/W7057085463","doi":null,"title":"Globalization and Tax haven countries : A study on the relationship between globalization and the use of tax havens","display_name":"Globalization and Tax haven countries : A study on the relationship between globalization and the use of tax havens","publication_year":2021,"publication_date":"2021-01-01","ids":{"openalex":"https://openalex.org/W7057085463"},"language":"en","primary_location":{"id":"pmh:oai:DiVA.org:hj-55633","doi":null,"is_oa":true,"landing_page_url":"http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-55633","pdf_url":null,"source":{"id":"https://openalex.org/S4306402397","display_name":"J\u00f6nk\u00f6ping University Publications (J\u00f6nk\u00f6ping University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I94616838","host_organization_name":"J\u00f6nk\u00f6ping University","host_organization_lineage":["https://openalex.org/I94616838"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/bachelorThesis"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-55633","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Pitk\u00e4nen, Hannes","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Pitk\u00e4nen, Hannes","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":null,"display_name":"Ronnerstam, Linus","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ronnerstam, Linus","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":true,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.8970000147819519,"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":0.8970000147819519,"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":0.028599999845027924,"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"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.02070000022649765,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-havens","display_name":"tax havens","score":0.9980000257492065},{"id":"https://openalex.org/keywords/globalization","display_name":"globalization","score":0.9909999966621399},{"id":"https://openalex.org/keywords/financial-globalization","display_name":"financial globalization","score":0.7889999747276306},{"id":"https://openalex.org/keywords/trade-globalization","display_name":"trade globalization","score":0.9739999771118164},{"id":"https://openalex.org/keywords/foreign-direct-investment","display_name":"foreign direct investment","score":0.9810000061988831},{"id":"https://openalex.org/keywords/fiscal-policy","display_name":"fiscal policy","score":0.7879999876022339},{"id":"https://openalex.org/keywords/political-economy","display_name":"political economy","score":0.859000027179718},{"id":"https://openalex.org/keywords/tax-secrecy","display_name":"tax secrecy","score":0.7670000195503235},{"id":"https://openalex.org/keywords/financial-transparency","display_name":"financial transparency","score":0.5299999713897705},{"id":"https://openalex.org/keywords/2008-financial-crisis","display_name":"2008 financial crisis","score":0.8730000257492065}],"concepts":[{"id":"https://openalex.org/C2119116","wikidata":"https://www.wikidata.org/wiki/Q7181","display_name":"Globalization","level":2,"score":0.7440999746322632},{"id":"https://openalex.org/C2780313560","wikidata":"https://www.wikidata.org/wiki/Q272051","display_name":"Tax haven","level":4,"score":0.717199981212616},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5802000164985657},{"id":"https://openalex.org/C33842695","wikidata":"https://www.wikidata.org/wiki/Q490513","display_name":"Foreign direct investment","level":2,"score":0.5252000093460083},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.5113999843597412},{"id":"https://openalex.org/C2776462828","wikidata":"https://www.wikidata.org/wiki/Q933216","display_name":"Tax competition","level":4,"score":0.45680001378059387},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.43869999051094055},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.4334999918937683},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.4205999970436096},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.3531999886035919},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.3328000009059906},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.31279999017715454},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.3093000054359436},{"id":"https://openalex.org/C2778300220","wikidata":"https://www.wikidata.org/wiki/Q114380","display_name":"Financial crisis","level":2,"score":0.30799999833106995},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.3034000098705292},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.3034000098705292},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.2964000105857849},{"id":"https://openalex.org/C193681711","wikidata":"https://www.wikidata.org/wiki/Q926871","display_name":"Direct tax","level":3,"score":0.2948000133037567},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.29159998893737793},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.28529998660087585},{"id":"https://openalex.org/C2777098093","wikidata":"https://www.wikidata.org/wiki/Q473750","display_name":"World economy","level":2,"score":0.2806999981403351},{"id":"https://openalex.org/C63504599","wikidata":"https://www.wikidata.org/wiki/Q2339766","display_name":"Economic globalization","level":3,"score":0.2784000039100647},{"id":"https://openalex.org/C203043789","wikidata":"https://www.wikidata.org/wiki/Q138461","display_name":"Digital economy","level":2,"score":0.27639999985694885},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.2745000123977661},{"id":"https://openalex.org/C138921699","wikidata":"https://www.wikidata.org/wiki/Q47555","display_name":"Political economy","level":1,"score":0.27379998564720154},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.26660001277923584},{"id":"https://openalex.org/C74363100","wikidata":"https://www.wikidata.org/wiki/Q273005","display_name":"Economic system","level":1,"score":0.25589999556541443},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2517000138759613}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:DiVA.org:hj-55633","doi":null,"is_oa":true,"landing_page_url":"http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-55633","pdf_url":null,"source":{"id":"https://openalex.org/S4306402397","display_name":"J\u00f6nk\u00f6ping University Publications (J\u00f6nk\u00f6ping University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I94616838","host_organization_name":"J\u00f6nk\u00f6ping University","host_organization_lineage":["https://openalex.org/I94616838"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/bachelorThesis"}],"best_oa_location":{"id":"pmh:oai:DiVA.org:hj-55633","doi":null,"is_oa":true,"landing_page_url":"http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-55633","pdf_url":null,"source":{"id":"https://openalex.org/S4306402397","display_name":"J\u00f6nk\u00f6ping University Publications (J\u00f6nk\u00f6ping University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I94616838","host_organization_name":"J\u00f6nk\u00f6ping University","host_organization_lineage":["https://openalex.org/I94616838"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/bachelorThesis"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7217446985","https://openalex.org/W4386938697","https://openalex.org/W4242487632","https://openalex.org/W2080811029","https://openalex.org/W7024453639","https://openalex.org/W7214584921","https://openalex.org/W2806364765","https://openalex.org/W6999627540","https://openalex.org/W2283798087","https://openalex.org/W2024865367"],"abstract_inverted_index":{"Tax":[0],"havens":[1,35,207],"have":[2,208],"long":[3],"been":[4,209],"a":[5,54,139,146,155,170,183],"subject":[6],"of":[7,23,44,60,70,88,109,141,182,195,221],"concern":[8],"and":[9,18,36,73,84,90,128,198],"were":[10],"nutritiously":[11],"used":[12],"mostly":[13],"by":[14,211],"the":[15,21,24,45,58,68,74,95,101,107,193,218],"rich":[16],"elite":[17],"gangsters.":[19],"In":[20],"wake":[22],"financial":[25,133],"crisis":[26],"in":[27,94,111,164,174,189],"2008":[28],"more":[29,105,117],"light":[30],"was":[31],"shed":[32],"on":[33,57,159],"tax":[34,61,121,160,201,206,222],"it":[37,203],"has":[38,53,154],"become":[39],"an":[40,215],"unanticipated":[41],"central":[42],"part":[43],"global":[46],"economy.":[47],"This":[48],"study":[49],"investigates":[50],"if":[51],"globalization":[52,134,153,212],"significant":[55,156],"effect":[56,158],"use":[59],"havens.":[62,223],"The":[63,86],"question":[64],"is":[65,97],"analyzed":[66],"through":[67],"lens":[69],"fiscal":[71],"policies":[72],"political":[75],"economy":[76,103],"as":[77,79,135,137],"well":[78,136],"some":[80],"further":[81],"interesting":[82],"dichotomies":[83],"dilemmas.":[85],"debate":[87],"globalizations":[89],"its":[91],"various":[92],"effects":[93],"world":[96,102],"still":[98],"ongoing.":[99],"While":[100],"becomes":[104,116],"mobilized":[106],"lack":[108],"transparency":[110],"countries":[112],"with":[113,124,200],"higher":[114],"secrecy":[115],"apparent.":[118],"We":[119],"measure":[120],"haven":[122,161],"activity":[123],"foreign":[125],"direct":[126],"investment":[127],"look":[129],"at":[130],"both":[131,196],"trade-and":[132],"include":[138],"set":[140],"key":[142],"control":[143],"variables.":[144],"Using":[145],"panel":[147],"data":[148],"analysis,":[149],"we":[150,167],"find":[151],"that":[152],"positive":[157],"activity.":[162],"However,":[163],"our":[165],"results":[166],"also":[168,214],"observe":[169],"continuing":[171],"downward":[172],"trend":[173],"FDI":[175],"since":[176],"2015":[177],"which":[178],"could":[179],"be":[180],"indicative":[181],"potential":[184],"upcoming":[185],"paradigm":[186],"shift.":[187],"Findings":[188],"this":[190],"paper":[191],"facilitate":[192],"understanding":[194],"benefits":[197],"concerns":[199],"havens,":[202],"shows":[204],"how":[205],"affected":[210],"but":[213],"estimation":[216],"for":[217],"uncertain":[219],"future":[220]},"counts_by_year":[],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2025-10-10T00:00:00"}
