Will tax reforms alone solve the tax avoidance and tax haven problems?

Abstract The next decade will test whether new tax reforms can reverse the trend of tax avoidance and tax havens. Tax policies such as OECD’s BEPS and EU’s CCCTB are being agreed upon and implemented. Our research question is: how effective will these reforms be in significantly reducing the degree...
Ausführliche Beschreibung

Gespeichert in:

Autor*in:	Nebus, James [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2019

Schlagwörter:	tax avoidance/evasion tax haven tax policy

Anmerkung:	© Academy of International Business 2019

Übergeordnetes Werk:	Enthalten in: Journal of International Business Policy - Basingstoke : Palgrave Macmillian, 2018, 2(2019), 3 vom: 17. Juni, Seite 258-271
Übergeordnetes Werk:	volume:2 ; year:2019 ; number:3 ; day:17 ; month:06 ; pages:258-271

Links:	Volltext

DOI / URN:	10.1057/s42214-019-00027-8

Katalog-ID:	SPR038454041

Internformat


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allfields	10.1057/s42214-019-00027-8 doi (DE-627)SPR038454041 (SPR)s42214-019-00027-8-e DE-627 ger DE-627 rakwb eng Nebus, James verfasserin aut Will tax reforms alone solve the tax avoidance and tax haven problems? 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier © Academy of International Business 2019 Abstract The next decade will test whether new tax reforms can reverse the trend of tax avoidance and tax havens. Tax policies such as OECD’s BEPS and EU’s CCCTB are being agreed upon and implemented. Our research question is: how effective will these reforms be in significantly reducing the degree of tax avoidance and the problem of tax havens? The effectiveness of tax laws are assessed by focusing on an MNE’s response to these laws when choosing its tax practice – what makes the opportunities for tax avoidance possible and acceptable to MNEs. We take an institutional logics perspective to theorize how the interaction of countries’ tax laws, other MNEs’ tax practices, and the strength of the MNE’s social welfare logic influence an MNE’s cognitive decision processes in choosing a tax practice. We introduce the zone of acceptable tax avoidance opportunities construct whose dimensions imply two complementary approaches to tax reform. Following from theory, we discuss other activities to decrease aggressive tax avoidance whereby countries engage MNE exemplars to help marginalize tax havens. tax avoidance/evasion (dpeaa)DE-He213 tax haven (dpeaa)DE-He213 tax policy (dpeaa)DE-He213 Enthalten in Journal of International Business Policy Basingstoke : Palgrave Macmillian, 2018 2(2019), 3 vom: 17. Juni, Seite 258-271 (DE-627)1016233035 (DE-600)2924287-3 2522-0705 nnns volume:2 year:2019 number:3 day:17 month:06 pages:258-271 https://dx.doi.org/10.1057/s42214-019-00027-8 lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_SPRINGER GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_250 GBV_ILN_281 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2107 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2188 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2446 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 2 2019 3 17 06 258-271
spelling	10.1057/s42214-019-00027-8 doi (DE-627)SPR038454041 (SPR)s42214-019-00027-8-e DE-627 ger DE-627 rakwb eng Nebus, James verfasserin aut Will tax reforms alone solve the tax avoidance and tax haven problems? 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier © Academy of International Business 2019 Abstract The next decade will test whether new tax reforms can reverse the trend of tax avoidance and tax havens. Tax policies such as OECD’s BEPS and EU’s CCCTB are being agreed upon and implemented. Our research question is: how effective will these reforms be in significantly reducing the degree of tax avoidance and the problem of tax havens? The effectiveness of tax laws are assessed by focusing on an MNE’s response to these laws when choosing its tax practice – what makes the opportunities for tax avoidance possible and acceptable to MNEs. We take an institutional logics perspective to theorize how the interaction of countries’ tax laws, other MNEs’ tax practices, and the strength of the MNE’s social welfare logic influence an MNE’s cognitive decision processes in choosing a tax practice. We introduce the zone of acceptable tax avoidance opportunities construct whose dimensions imply two complementary approaches to tax reform. Following from theory, we discuss other activities to decrease aggressive tax avoidance whereby countries engage MNE exemplars to help marginalize tax havens. tax avoidance/evasion (dpeaa)DE-He213 tax haven (dpeaa)DE-He213 tax policy (dpeaa)DE-He213 Enthalten in Journal of International Business Policy Basingstoke : Palgrave Macmillian, 2018 2(2019), 3 vom: 17. Juni, Seite 258-271 (DE-627)1016233035 (DE-600)2924287-3 2522-0705 nnns volume:2 year:2019 number:3 day:17 month:06 pages:258-271 https://dx.doi.org/10.1057/s42214-019-00027-8 lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_SPRINGER GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_250 GBV_ILN_281 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2107 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2188 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2446 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 2 2019 3 17 06 258-271
allfields_unstemmed	10.1057/s42214-019-00027-8 doi (DE-627)SPR038454041 (SPR)s42214-019-00027-8-e DE-627 ger DE-627 rakwb eng Nebus, James verfasserin aut Will tax reforms alone solve the tax avoidance and tax haven problems? 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier © Academy of International Business 2019 Abstract The next decade will test whether new tax reforms can reverse the trend of tax avoidance and tax havens. Tax policies such as OECD’s BEPS and EU’s CCCTB are being agreed upon and implemented. Our research question is: how effective will these reforms be in significantly reducing the degree of tax avoidance and the problem of tax havens? The effectiveness of tax laws are assessed by focusing on an MNE’s response to these laws when choosing its tax practice – what makes the opportunities for tax avoidance possible and acceptable to MNEs. We take an institutional logics perspective to theorize how the interaction of countries’ tax laws, other MNEs’ tax practices, and the strength of the MNE’s social welfare logic influence an MNE’s cognitive decision processes in choosing a tax practice. We introduce the zone of acceptable tax avoidance opportunities construct whose dimensions imply two complementary approaches to tax reform. Following from theory, we discuss other activities to decrease aggressive tax avoidance whereby countries engage MNE exemplars to help marginalize tax havens. tax avoidance/evasion (dpeaa)DE-He213 tax haven (dpeaa)DE-He213 tax policy (dpeaa)DE-He213 Enthalten in Journal of International Business Policy Basingstoke : Palgrave Macmillian, 2018 2(2019), 3 vom: 17. Juni, Seite 258-271 (DE-627)1016233035 (DE-600)2924287-3 2522-0705 nnns volume:2 year:2019 number:3 day:17 month:06 pages:258-271 https://dx.doi.org/10.1057/s42214-019-00027-8 lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_SPRINGER GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_250 GBV_ILN_281 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2107 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2188 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2446 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 2 2019 3 17 06 258-271
allfieldsGer	10.1057/s42214-019-00027-8 doi (DE-627)SPR038454041 (SPR)s42214-019-00027-8-e DE-627 ger DE-627 rakwb eng Nebus, James verfasserin aut Will tax reforms alone solve the tax avoidance and tax haven problems? 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier © Academy of International Business 2019 Abstract The next decade will test whether new tax reforms can reverse the trend of tax avoidance and tax havens. Tax policies such as OECD’s BEPS and EU’s CCCTB are being agreed upon and implemented. Our research question is: how effective will these reforms be in significantly reducing the degree of tax avoidance and the problem of tax havens? The effectiveness of tax laws are assessed by focusing on an MNE’s response to these laws when choosing its tax practice – what makes the opportunities for tax avoidance possible and acceptable to MNEs. We take an institutional logics perspective to theorize how the interaction of countries’ tax laws, other MNEs’ tax practices, and the strength of the MNE’s social welfare logic influence an MNE’s cognitive decision processes in choosing a tax practice. We introduce the zone of acceptable tax avoidance opportunities construct whose dimensions imply two complementary approaches to tax reform. Following from theory, we discuss other activities to decrease aggressive tax avoidance whereby countries engage MNE exemplars to help marginalize tax havens. tax avoidance/evasion (dpeaa)DE-He213 tax haven (dpeaa)DE-He213 tax policy (dpeaa)DE-He213 Enthalten in Journal of International Business Policy Basingstoke : Palgrave Macmillian, 2018 2(2019), 3 vom: 17. Juni, Seite 258-271 (DE-627)1016233035 (DE-600)2924287-3 2522-0705 nnns volume:2 year:2019 number:3 day:17 month:06 pages:258-271 https://dx.doi.org/10.1057/s42214-019-00027-8 lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_SPRINGER GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_250 GBV_ILN_281 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2107 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2188 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2446 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 2 2019 3 17 06 258-271
allfieldsSound	10.1057/s42214-019-00027-8 doi (DE-627)SPR038454041 (SPR)s42214-019-00027-8-e DE-627 ger DE-627 rakwb eng Nebus, James verfasserin aut Will tax reforms alone solve the tax avoidance and tax haven problems? 2019 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier © Academy of International Business 2019 Abstract The next decade will test whether new tax reforms can reverse the trend of tax avoidance and tax havens. Tax policies such as OECD’s BEPS and EU’s CCCTB are being agreed upon and implemented. Our research question is: how effective will these reforms be in significantly reducing the degree of tax avoidance and the problem of tax havens? The effectiveness of tax laws are assessed by focusing on an MNE’s response to these laws when choosing its tax practice – what makes the opportunities for tax avoidance possible and acceptable to MNEs. We take an institutional logics perspective to theorize how the interaction of countries’ tax laws, other MNEs’ tax practices, and the strength of the MNE’s social welfare logic influence an MNE’s cognitive decision processes in choosing a tax practice. We introduce the zone of acceptable tax avoidance opportunities construct whose dimensions imply two complementary approaches to tax reform. Following from theory, we discuss other activities to decrease aggressive tax avoidance whereby countries engage MNE exemplars to help marginalize tax havens. tax avoidance/evasion (dpeaa)DE-He213 tax haven (dpeaa)DE-He213 tax policy (dpeaa)DE-He213 Enthalten in Journal of International Business Policy Basingstoke : Palgrave Macmillian, 2018 2(2019), 3 vom: 17. Juni, Seite 258-271 (DE-627)1016233035 (DE-600)2924287-3 2522-0705 nnns volume:2 year:2019 number:3 day:17 month:06 pages:258-271 https://dx.doi.org/10.1057/s42214-019-00027-8 lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_SPRINGER GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_250 GBV_ILN_281 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2107 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2188 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2446 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 2 2019 3 17 06 258-271
language	English
source	Enthalten in Journal of International Business Policy 2(2019), 3 vom: 17. Juni, Seite 258-271 volume:2 year:2019 number:3 day:17 month:06 pages:258-271
sourceStr	Enthalten in Journal of International Business Policy 2(2019), 3 vom: 17. Juni, Seite 258-271 volume:2 year:2019 number:3 day:17 month:06 pages:258-271
format_phy_str_mv	Article
institution	findex.gbv.de
topic_facet	tax avoidance/evasion tax haven tax policy
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container_title	Journal of International Business Policy
authorswithroles_txt_mv	Nebus, James @@aut@@
publishDateDaySort_date	2019-06-17T00:00:00Z
hierarchy_top_id	1016233035
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author	Nebus, James
spellingShingle	Nebus, James misc tax avoidance/evasion misc tax haven misc tax policy Will tax reforms alone solve the tax avoidance and tax haven problems?
authorStr	Nebus, James
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topic_title	Will tax reforms alone solve the tax avoidance and tax haven problems? tax avoidance/evasion (dpeaa)DE-He213 tax haven (dpeaa)DE-He213 tax policy (dpeaa)DE-He213
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title	Will tax reforms alone solve the tax avoidance and tax haven problems?
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title_full	Will tax reforms alone solve the tax avoidance and tax haven problems?
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title_sort	will tax reforms alone solve the tax avoidance and tax haven problems?
title_auth	Will tax reforms alone solve the tax avoidance and tax haven problems?
abstract	Abstract The next decade will test whether new tax reforms can reverse the trend of tax avoidance and tax havens. Tax policies such as OECD’s BEPS and EU’s CCCTB are being agreed upon and implemented. Our research question is: how effective will these reforms be in significantly reducing the degree of tax avoidance and the problem of tax havens? The effectiveness of tax laws are assessed by focusing on an MNE’s response to these laws when choosing its tax practice – what makes the opportunities for tax avoidance possible and acceptable to MNEs. We take an institutional logics perspective to theorize how the interaction of countries’ tax laws, other MNEs’ tax practices, and the strength of the MNE’s social welfare logic influence an MNE’s cognitive decision processes in choosing a tax practice. We introduce the zone of acceptable tax avoidance opportunities construct whose dimensions imply two complementary approaches to tax reform. Following from theory, we discuss other activities to decrease aggressive tax avoidance whereby countries engage MNE exemplars to help marginalize tax havens. © Academy of International Business 2019
abstractGer	Abstract The next decade will test whether new tax reforms can reverse the trend of tax avoidance and tax havens. Tax policies such as OECD’s BEPS and EU’s CCCTB are being agreed upon and implemented. Our research question is: how effective will these reforms be in significantly reducing the degree of tax avoidance and the problem of tax havens? The effectiveness of tax laws are assessed by focusing on an MNE’s response to these laws when choosing its tax practice – what makes the opportunities for tax avoidance possible and acceptable to MNEs. We take an institutional logics perspective to theorize how the interaction of countries’ tax laws, other MNEs’ tax practices, and the strength of the MNE’s social welfare logic influence an MNE’s cognitive decision processes in choosing a tax practice. We introduce the zone of acceptable tax avoidance opportunities construct whose dimensions imply two complementary approaches to tax reform. Following from theory, we discuss other activities to decrease aggressive tax avoidance whereby countries engage MNE exemplars to help marginalize tax havens. © Academy of International Business 2019
abstract_unstemmed	Abstract The next decade will test whether new tax reforms can reverse the trend of tax avoidance and tax havens. Tax policies such as OECD’s BEPS and EU’s CCCTB are being agreed upon and implemented. Our research question is: how effective will these reforms be in significantly reducing the degree of tax avoidance and the problem of tax havens? The effectiveness of tax laws are assessed by focusing on an MNE’s response to these laws when choosing its tax practice – what makes the opportunities for tax avoidance possible and acceptable to MNEs. We take an institutional logics perspective to theorize how the interaction of countries’ tax laws, other MNEs’ tax practices, and the strength of the MNE’s social welfare logic influence an MNE’s cognitive decision processes in choosing a tax practice. We introduce the zone of acceptable tax avoidance opportunities construct whose dimensions imply two complementary approaches to tax reform. Following from theory, we discuss other activities to decrease aggressive tax avoidance whereby countries engage MNE exemplars to help marginalize tax havens. © Academy of International Business 2019
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title_short	Will tax reforms alone solve the tax avoidance and tax haven problems?
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up_date	2024-07-03T18:11:43.264Z
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fullrecord_marcxml	<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">SPR038454041</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20230328214052.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">201007s2019 xx \|\|\|\|\|o 00\| \|\|eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1057/s42214-019-00027-8</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)SPR038454041</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(SPR)s42214-019-00027-8-e</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Nebus, James</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Will tax reforms alone solve the tax avoidance and tax haven problems?</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2019</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">© Academy of International Business 2019</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Abstract The next decade will test whether new tax reforms can reverse the trend of tax avoidance and tax havens. Tax policies such as OECD’s BEPS and EU’s CCCTB are being agreed upon and implemented. Our research question is: how effective will these reforms be in significantly reducing the degree of tax avoidance and the problem of tax havens? The effectiveness of tax laws are assessed by focusing on an MNE’s response to these laws when choosing its tax practice – what makes the opportunities for tax avoidance possible and acceptable to MNEs. We take an institutional logics perspective to theorize how the interaction of countries’ tax laws, other MNEs’ tax practices, and the strength of the MNE’s social welfare logic influence an MNE’s cognitive decision processes in choosing a tax practice. We introduce the zone of acceptable tax avoidance opportunities construct whose dimensions imply two complementary approaches to tax reform. 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Juni, Seite 258-271</subfield><subfield code="w">(DE-627)1016233035</subfield><subfield code="w">(DE-600)2924287-3</subfield><subfield code="x">2522-0705</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:2</subfield><subfield code="g">year:2019</subfield><subfield code="g">number:3</subfield><subfield code="g">day:17</subfield><subfield code="g">month:06</subfield><subfield code="g">pages:258-271</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://dx.doi.org/10.1057/s42214-019-00027-8</subfield><subfield code="z">lizenzpflichtig</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_SPRINGER</subfield></datafield><datafield tag="912" 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