Browsing by Author "Harari, Moran"

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The corporate tax haven index: A new geography of profit shifting

Ateş, Leyla; Cobham, Alex; Harari, Moran; Janský, Petr; Meinzer, Markus; Millán, Lucas; Palanský, Miroslav (IES Working Paper, 2020)

In recent years, major data leaks from the Lux Leaks to the Paradise Papers have revealed the extent and systematic nature of the efforts of multinational corporations and their professional advisers to minimize their ...
Positive spillovers in international corporate taxation and the European Union

Ateş, Leyla; Harari, Moran; Meinzer, Markus (Kluwer Law Int, 2020)

The international spillover effects of specific domestic policies and practices have been subjected to increasing scrutiny from a range of international organizations, academia, and civil institutions with tax policy and ...