The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11230%2F15%3A10295375" target="_blank" >RIV/00216208:11230/15:10295375 - isvavai.cz</a>

Výsledek na webu

<a href="http://onlinelibrary.wiley.com/doi/10.1111/ecge.12094/full" target="_blank" >http://onlinelibrary.wiley.com/doi/10.1111/ecge.12094/full</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1111/ecge.12094" target="_blank" >10.1111/ecge.12094</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy

Popis výsledku v původním jazyce

Both academic research and public policy debate around tax havens and offshore finance typically suffer from a lack of definitional consistency. Unsurprisingly then, there is little agreement about which jurisdictions ought to be considered as tax havensor which policy measures would result in their not being so considered. In this article we explore and make operational an alternative concept, that of a secrecy jurisdiction and present the findings of the resulting Financial Secrecy Index (FSI). The FSI ranks countries and jurisdictions according to their contribution to opacity in global financial flows, revealing a quite different geography of financial secrecy from the image of small island tax havens that may still dominate popular perceptions andsome of the literature on offshore finance. Some major (secrecy-supplying) economies now come into focus. Instead of a binary division between tax havens and others, the results show a secrecy spectrum, on which all jurisdictions can be

Název v anglickém jazyce

The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy

Popis výsledku anglicky

Both academic research and public policy debate around tax havens and offshore finance typically suffer from a lack of definitional consistency. Unsurprisingly then, there is little agreement about which jurisdictions ought to be considered as tax havensor which policy measures would result in their not being so considered. In this article we explore and make operational an alternative concept, that of a secrecy jurisdiction and present the findings of the resulting Financial Secrecy Index (FSI). The FSI ranks countries and jurisdictions according to their contribution to opacity in global financial flows, revealing a quite different geography of financial secrecy from the image of small island tax havens that may still dominate popular perceptions andsome of the literature on offshore finance. Some major (secrecy-supplying) economies now come into focus. Instead of a binary division between tax havens and others, the results show a secrecy spectrum, on which all jurisdictions can be

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

—

Projekt

<a href="/cs/project/GAP403%2F10%2F1235" target="_blank" >GAP403/10/1235: Institucionální reakce na selhání finančních trhů</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2015

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Economic Geography

ISSN

0013-0095

e-ISSN

—

Svazek periodika

91

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

23

Strana od-do

281-303

Kód UT WoS článku

000356603200003

EID výsledku v databázi Scopus

2-s2.0-84931956732