The rise of tax havens and conduit countries from the early 2000s

Arjan Lejour

doi:10.1007/978-3-031-18119-1_7

The rise of tax havens and conduit countries from the early 2000s

Arjan Lejour

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

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Abstract

Tax havens are more and more used as locations for international capital flows. This is not only the case for traditional small island economies, but also for larger conduit countries. Globalisation and lower taxes on corporate income can explain the rise of tax havens to some extent. A more logical explanation is the increase in international corporate tax avoidance. Although the evidence is not definitely conclusive, various developments point in the same direction, such as the rise of indirect capital flows and the fast increase in international payments for the use of intellectual property rights. These developments also suggest that the implemented measures against corporate tax avoidance are only partially effective, and that new international measures are necessary to curb the role of tax havens and conduit countries in international capital flow structures.

Original language	English
Title of host publication	Tax Evasion and Tax Havens since the Nineteenth Century
Editors	Sebastian Guex, Hadrien Buclin
Publisher	Palgrave Macmillan
Chapter	7
Pages	139-157
Number of pages	19
ISBN (Electronic)	978-3-031-18119-1
ISBN (Print)	9783031181184
DOIs	https://doi.org/10.1007/978-3-031-18119-1_7
Publication status	Published - 19 Apr 2023

Keywords

Tax havens
Tax evasion
conduit countries
Tax avoidance

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10.1007/978-3-031-18119-1_7

The rise of tax havens and conduit countries from the early 2000s. Final published version, 334 KBLicence: Taverne

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Bekker, S. (Researcher), Bomer, A. (Researcher), Borghouts, I. (Researcher), De Pietro, C. (Researcher), Dusarduijn, S. (Researcher), Elsweier, F. (Researcher), Essers, P. (Researcher), Garcia Anton, R. (Researcher), Gribnau, H. (Researcher), Gubbels, N. (Researcher), Hoogeveen, M. (Researcher), Houwerzijl, M. (Researcher), Kaufmann, W. (Researcher), Kemmeren, E. (Researcher), Lafarre, A. (Principal Investigator), Lejour, A. (Researcher), Li, J. (Researcher), Loth, M. (Researcher), Mc Cahery, J. (Researcher), Montebovi, S. (Researcher), Peters, C. (Researcher), Rombouts, B. (Researcher), Russo, R. (Researcher), Staats, G. (Researcher), Starink, B. (Researcher), Steegmans, M. (Researcher), Stevens, S. (Researcher), Stevens, T. (Researcher), Sumner, I. (Researcher), Tjong Tjin Tai, E. (Researcher), Tzankova, I. (Researcher), Verbruggen, P. (Researcher), Vermeulen, E. (Researcher), Westerhout, E. (Researcher), Weterings, W. (Researcher), Wibier, R. (Researcher), Xu, D. (Researcher), Zegveld, C. (Researcher), Zekić, N. (Researcher), van Gulijk, S. (Researcher), van Hout, D. (Researcher), van Hulten, M. (Researcher), van Kempen, T. (Researcher), van Kesteren, H. (Researcher), van Vijfeijken, I. (Researcher), Van der Elst, C. (Researcher), Van der Sangen, G. (Researcher), Öner, C. (Researcher), Kryla-Cudna, K. (Researcher), Mak, V. (Researcher), Smit, D. (Researcher), Op Heij, D. (Researcher), Onţanu, E. A. (Researcher), Salah, O. (Researcher), Wijntjens, L. (Researcher), van Norden, G.-J. (Researcher), Vereijken-van den Bosch, S. (Researcher), Fernandez de Aranguiz Chueca, A. (Researcher), Diamant, Y. (Researcher), Geiregat, S. (Researcher), van der Burgt, B. (Researcher), Hofman, A. (Researcher) & Groeneveld-Tijssens, N. (Researcher)
1/01/19 → 31/12/23
Project: Research project

Cite this

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abstract = "Tax havens are more and more used as locations for international capital flows. This is not only the case for traditional small island economies, but also for larger conduit countries. Globalisation and lower taxes on corporate income can explain the rise of tax havens to some extent. A more logical explanation is the increase in international corporate tax avoidance. Although the evidence is not definitely conclusive, various developments point in the same direction, such as the rise of indirect capital flows and the fast increase in international payments for the use of intellectual property rights. These developments also suggest that the implemented measures against corporate tax avoidance are only partially effective, and that new international measures are necessary to curb the role of tax havens and conduit countries in international capital flow structures. ",

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KW - conduit countries

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The rise of tax havens and conduit countries from the early 2000s

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