Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/112733
Authors: 
Weichenrieder, Alfons J.
Xu, Fangying
Year of Publication: 
2015
Series/Report no.: 
SAFE Working Paper Series 111
Abstract: 
The pressure on tax haven countries to engage in tax information exchange shows first effects on capital markets. Empirical research suggests that investors do react to information exchange and partially withdraw from previous secrecy jurisdictions that open up to information exchange. While some of the economic literature emphasizes possible positive effects of tax havens, the present paper argues that proponents of positive effects may have started from questionable premises, in particular when it comes to the effects that tax havens have for emerging markets like China and India.
Subjects: 
tax haven
secrecy
tax information exchange
China
India
JEL: 
H2
H7
Document Type: 
Working Paper

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