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Do Banks Aid and Abet Asset Concealment: Evidence from the Panama Papers
Başlık:
Do Banks Aid and Abet Asset Concealment: Evidence from the Panama Papers
Yazar:
Omartian, James D., author.
ISBN:
9780438063877
Yazar Ek Girişi:
Fiziksel Tanımlama:
1 electronic resource (67 pages)
Genel Not:
Source: Dissertation Abstracts International, Volume: 79-10(E), Section: A.
Advisors: Eva Labro Committee members: Robert Bushman; John Graham; Jeffrey Hoopes; Mark Lang; Edward Maydew.
Özet:
Using new data from the Panama Papers, I find investors and banks undermine regulation clamping down on foreign tax evasion by establishing opaque legal structures in tax havens. However, this concealment strategy is only effective when investors view their offshore bank as a reliable evasion partner. When they believe offshore banks will violate their trust and cooperate with the tax authorities, investors make fewer incorporations and increase closures of offshore entities. My study provides a rare direct look at investors' and banks' actions taken to increase opacity and informs debate on international cooperation to combat offshore tax evasion.
Notlar:
School code: 0153
Tüzel Kişi Ek Girişi:
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Yer Numarası | Demirbaş Numarası | Shelf Location | Lokasyon / Statüsü / İade Tarihi |
---|---|---|---|
XX(679594.1) | 679594-1001 | Proquest E-Tez Koleksiyonu | Arıyor... |
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