Abstract: The 1998 OECD Report, Harmful Tax Competition, essentially declared war on jurisdictions with practices that most member governments regarded as abusive. The declaration was followed by a set of actions that many have viewed as severely undermining the credibly of the organization with friends and foes alike. The negative reactions of the largely small and weak states classified as ?tax havens? caused a rethinking and a change of tactics within the OECD. This resulted in a rather abrupt change in approach: the replacement of unilateral demands by a kinder, gentler cooperative approach that created the impression for many that the OECD was incompetent, weak, or both. This paper will employ interrupted time series data analysis of tax haven activity to evaluate claims about the effectiveness of the project in changing the location and volume of international investment and the implied changes of tax revenue by other states.
viernes, 2 de marzo de 2007
Did the OECD Attack on Tax Havens Have Measurable Effects?"
Kudrle, Robert. "Did the OECD Attack on Tax Havens Have Measurable Effects?" Paper presented at the annual meeting of the International Studies Association 48th Annual Convention, Hilton Chicago, CHICAGO, IL, USA, Feb 28, 2007
Abstract: The 1998 OECD Report, Harmful Tax Competition, essentially declared war on jurisdictions with practices that most member governments regarded as abusive. The declaration was followed by a set of actions that many have viewed as severely undermining the credibly of the organization with friends and foes alike. The negative reactions of the largely small and weak states classified as ?tax havens? caused a rethinking and a change of tactics within the OECD. This resulted in a rather abrupt change in approach: the replacement of unilateral demands by a kinder, gentler cooperative approach that created the impression for many that the OECD was incompetent, weak, or both. This paper will employ interrupted time series data analysis of tax haven activity to evaluate claims about the effectiveness of the project in changing the location and volume of international investment and the implied changes of tax revenue by other states.
Abstract: The 1998 OECD Report, Harmful Tax Competition, essentially declared war on jurisdictions with practices that most member governments regarded as abusive. The declaration was followed by a set of actions that many have viewed as severely undermining the credibly of the organization with friends and foes alike. The negative reactions of the largely small and weak states classified as ?tax havens? caused a rethinking and a change of tactics within the OECD. This resulted in a rather abrupt change in approach: the replacement of unilateral demands by a kinder, gentler cooperative approach that created the impression for many that the OECD was incompetent, weak, or both. This paper will employ interrupted time series data analysis of tax haven activity to evaluate claims about the effectiveness of the project in changing the location and volume of international investment and the implied changes of tax revenue by other states.
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