The Offshore Coalition, Its Tactics and Strategies
Dados Bibliográficos
| ID | 3759136 |
|---|---|
| Autores | Silke Ötsch (0000-0002-3230-3917, Innsbruck University, Innsbruck, Austria, autor correspondente) |
| Ano | 2016 |
| Volume | 60 |
| Fascículo | 3 |
| Páginas | 321-339 |
| Data de publicação | 2016-03-01 |
| Peer Reviewed | Sim |
| Open Access | Sim |
| Tipo | ARTICLE |
| Periódico | American Behavioral Scientist (JOURNAL) |
| Identificadores do periódico | ISSN: 0002-7642 • E-ISSN: 1552-3381 |
| Editora | SAGE Publications Inc (PUBLISHER) |
| DOI | 10.1177/0002764215613408 |
| OpenAlex | W2200176550 |
| Idioma | EN |
| Citações recebidas | 6 |
| Referências citadas | 27 |
Tax havens are the legal framework for today's Potemkin villages, like letterbox companies and virtual residences. Despite the relevance of the issue it has widely been ignored by academics, and political regulation lacks behind the announcements. Drawing on literature studies on the rise of tax havens and a case study on the tightening and softening of Austrian banking secrecy, this article concludes that besides globalization, and "marketization," there is a permanent tendency of "offshorization" due to the offshore coalition, consisting of economic elites building coalitions with wider parts of society, besides tactical interventions through lobbies
China · Economics · Globalization · Marketization · Political economy · Political science · Politics · Relevance (law) · Secrecy · Corporate Taxation and Avoidance · Law · Local Government Finance and Decentralization · Taxation and Compliance Studies
Dimensions and Cartography of Dirty Money in Developing Countries
Foreigners who come to live in Monaco are rich, but normal Monegasques are normal people”
Financial geography I
Offshore ontologies
Langue de bois, or, discourse in defense of an offshore financial center
Pendulum or Progress? Tax Consultants in the Crisis of Legitimacy
Mad Money
The norm of self-interest.
Moral Politics
The Missing Wealth of Nations
Tax competition
The state, the City and the Euromarkets
Inheritance in Socio‐Political Context
The Emergence of an Offshore Economy
Are offshore financial centres the product of global markets? A sociological response
Death by a Thousand Cuts
Tax Havens and the Commercialization of State Sovereignty
Tax Policy in an Era of Internationalization
Placing trust, trusting place
Homer Gets a Tax Cut
Shopping for Anonymous Shell Companies
Why Is the Estate Tax so Controversial
| Obras citantes distintas | 6 |
|---|---|
| Citações por ano | 0,67 |
| Intervalo de citações | 2017 - 2025 (9) |
| Velocidade de citação | recent |
| Altamente citado | Não |
| Tipos de citação | Neutras: 6 |