Edward Elgar Publishing has released a landmark academic work: the Research handbook on the economics of tax havens. Edited by Dirk Schindler, Professor of International Taxation at Erasmus School of Economics, together with Prof. Arjan Lejour (Tilburg University), the volume brings together cutting-edge research and expert analyses on one of the most controversial and impactful topics in international taxation and global policy making.
The comprehensive handbook explores tax havens from multiple disciplinary perspectives, including economics, accounting, political science, and tax law. It addresses the mechanisms and consequences of corporate income tax avoidance and personal income tax evasion, examining their implications for national and global economic systems.
Contributions from leading scholars
The book delves into the dual role of tax havens as tools for economic efficiency and as sources of ethical and policy concerns. By including contributions from leading scholars, the volume offers a nuanced understanding of their influence on tax policy and regulation. Furthermore, the handbook evaluates the effectiveness of international efforts to counteract harmful tax practices and foster transparency and fairness. It outlines promising avenues for further research on these aspects, including unilateral measures like controlled-foreign company rules and multilateral agreements such as information exchange and the Global Minimum Tax (an internationally agreed-upon minimum rate of taxes that would be paid by multinational companies with consolidated revenues exceeding €750 million).
This handbook (in hardcover edition and eBook) targets academics, policymakers, and practitioners keen on understanding the evolving dynamics of tax havens. The book promises to serve as a critical resource for fostering informed dialogue on this global economic challenge.
About Dirk Schindler
Dirk Schindler is a professor of International Taxation at Erasmus School of Economics since 2019. His research mainly focuses on corporate taxation, in particular on issues of international taxation and tax avoidance. He has published notable research on the topic in distinguished journals in accounting, economics, and finance.
- Researcher
- More information
For more details and/or to purchase Research Handbook on the Economics of Tax Havens, click here. Chapter 1 is being offered with free access on Elgaronline. For more information, please contact Ronald de Groot, Media & Public Relations Officer at Erasmus School of Economics: rdegroot@ese.eur.nl, mobile: +31 6 53 641 846.
See this opinion article of Dirk Schindler about the status of the Netherlands as tax haven.
