scholarly journals Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models

2020 ◽  
Vol 5 (1) ◽  
pp. 17-32
Author(s):  
Paulo Reis Mourao
Keyword(s):  
Social Security ◽  
Current Debate ◽  
Tax Burden ◽  
Tax Havens ◽  
Mimic Models ◽  
Multiple Indicators ◽  
Social Security Contributions ◽  
Tax Haven ◽  
Public Revenues ◽  
Multiple Causes

AbstractThe multiple indicators multiple causes (MIMIC) framework is used to analyze dimensions related to causation and indicators of tax haven status. Robust results were obtained that identify a country’s tax burden and area as causes of a country adopting policies usually observed in tax havens. The level of social security contributions as a proportion of public revenues and the ratio of indirect to direct taxes were found to be statistically significant indicators of tax havens. Data from 68 countries for more than twenty years were analyzed, enabling the results to contribute to a deepening of the current debate about tax havens and their socio-economic profiles.

scholarly journals PROFIT SHIFTING TO EUROPEAN TAX HAVENS: THE CASE OF SUBSIDIARIES OF MULTINATIONAL COMPANIES IN SERBIA

TEME ◽  
2021 ◽  
pp. 1441
Author(s):  
Stefan Vržina
Keyword(s):  
Statistical Tests ◽  
Multinational Companies ◽  
Tax Burden ◽  
Public Disclosure ◽  
Tax Rates ◽  
Profit Shifting ◽  
Tax Havens ◽  
Significant Difference ◽  
Tax Haven ◽  
National Tax

Due to the presence in a number of countries, multinational companies (MNCs) are in position to register a considerable part of pre-tax profit in countries with a preferential tax regime in order to avoid paying taxes at high rates. In other words, MNCs are able to shift profit from countries with a high tax burden to countries with low tax burden. In this paper, it is examined whether Serbian subsidiaries of MNCs, directly owned by European tax haven entities, more intensively shift profit to tax havens relative to other subsidiaries. A list of tax havens published by Oxfam in 2016 is used. Statistical tests and regression analysis showed that there is no significant difference in profit shifting to tax havens between two mentioned groups of subsidiaries. Therefore, it is possible that MNCs consider Serbia as a country with preferential tax regime due to relatively low statutory and effective corporate income tax rates. However, for the purposes of a detailed analysis, national tax authorities should insist on public disclosure of company tax reports to make tax practices of MNCs more transparent.

scholarly journals Role of Tax Havens in the Tax Revenue Development and Its Reflection on the Public Revenues of the Developing Countries: An Empirical Study in Iraq (2004–2014)

2017 ◽  
Vol 8 (2) ◽  
pp. 289-299
Author(s):  
Bushra Fadhil Khudhair Al-taie ◽  
Hakeem Hammood Flayyih ◽  
Hassnain Raghib Talab ◽  
Noor Abbas Hussein
Keyword(s):  
Tax Revenue ◽  
Socialist Economy ◽  
State Budget ◽  
Tax Havens ◽  
The Public ◽  
Tax Haven ◽  
Public Revenue ◽  
The Impact ◽  
Public Revenues

Abstract The aim of this study is to investigate the role of tax haven on tax revenue development and its reflection on public revenue in Iraq between 2004 and 2014. A review of tax haven literature revealed that there are different types of tax havens, categorizations, characteristics, effects of tax havens, socio-economic consequence and reaction to tax haven that requires analysis. An empirical analysis is done in the public revenue of Iraq from 2004 to 2014. Descriptive statistics and evidentiary are employed as the analysis techniques. It is revealed that the importance of structure analysis of public revenues is connected with tax haven because the basic foundation for the State budget. Also, the growth rates of tax revenue for the period beyond the year 2003 which saw the Iraq regime change and more open to the world and draws from a socialist economy to a market economy, as well as the effect of the tax was havens with the direct tax income withholding tax, as well as the impact of tax revenue in the Public State revenues. Withthe analytical nature of the study reported in this paper, there is still an opportunity for further work on larger populations to confirm the generalizability of the findings.

The effects on unemployment of reducing social security contributions: A general equilibrium analysis for Belgium

De Economist ◽  
1991 ◽  
Vol 139 (2) ◽  
pp. 272-290 ◽  
Author(s):  
C. Dewatripont ◽  
S. Erlich ◽  
V. Ginsburgh ◽  
D. Van Regemorter
Keyword(s):  
Social Security ◽  
General Equilibrium ◽  
Equilibrium Analysis ◽  
General Equilibrium Analysis ◽  
Social Security Contributions

Issues of rationalization and determination of total costs for technical service of livestock equipment

2020 ◽  
pp. 3-11
Author(s):  
L. Kovalev ◽  
I. Kovalev
Keyword(s):  
Social Security ◽  
Technical Service ◽  
Maintenance And Repair ◽  
Social Security Contributions ◽  
Basic Wage ◽  
Technical Maintenance

The most important main points of an improved methodology for determining the costs of maintenance and repair of livestock equipment using standards are considered, the features of accounting and planning of this type of work (technical service of livestock equipment) are noted. The general provisions of the methodology for calculating the basic wage are given, depending on the choice of the form of remuneration by the technical maintenance and repair of livestock equipment. To simplify these calculations, the rationale for establishing a single common coefficient that takes into account the accrual on the basic wages of workers when performing various types of work by farm specialists (accrual of additional wages for workers, social security contributions and the level of overhead from the main wage), etc.

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