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Miranda, A. & Dias, P. (2020). A literature review: Empirical research on tax havens, years 2008 to 2018. In Álvaro Rocha, Bernabé Escobar Peréz, Francisco Garcia Peñalvo, Maria del Mar Miras, Ramiro Gonçalves (Ed.), 2020 15th Iberian Conference on Information Systems and Technologies (CISTI). Sevilla: IEEE.
A. Miranda and P. J. Dias, "A literature review: Empirical research on tax havens, years 2008 to 2018", in 2020 15th Iberian Conf. on Information Systems and Technologies (CISTI), Álvaro Rocha, Bernabé Escobar Peréz, Francisco Garcia Peñalvo, Maria del Mar Miras, Ramiro Gonçalves, Ed., Sevilla, IEEE, 2020
@inproceedings{miranda2020_1732206908384, author = "Miranda, A. and Dias, P.", title = "A literature review: Empirical research on tax havens, years 2008 to 2018", booktitle = "2020 15th Iberian Conference on Information Systems and Technologies (CISTI)", year = "2020", editor = "Álvaro Rocha, Bernabé Escobar Peréz, Francisco Garcia Peñalvo, Maria del Mar Miras, Ramiro Gonçalves", volume = "", number = "", series = "", doi = "10.23919/CISTI49556.2020.9140995", publisher = "IEEE", address = "Sevilla", organization = "AISTI", url = "https://ieeexplore.ieee.org/xpl/conhome/9137058/proceeding" }
TY - CPAPER TI - A literature review: Empirical research on tax havens, years 2008 to 2018 T2 - 2020 15th Iberian Conference on Information Systems and Technologies (CISTI) AU - Miranda, A. AU - Dias, P. PY - 2020 SN - 2166-0727 DO - 10.23919/CISTI49556.2020.9140995 CY - Sevilla UR - https://ieeexplore.ieee.org/xpl/conhome/9137058/proceeding AB - The exposure of several financial scandals and the crisis in 2008 revealed the true dimension of Tax Havens, and consequently brought them to the spotlight. Aiming to analyze the empirical research produced about Tax Havens, a sample of a time period of 10 years was collected from Scopus. To achieve this goal, an analysis was performed on a set of variables in order to characterize the investigators and the content of their articles in the selected sample. The results show that all continents are present in the sample, with Europe being the most active continent in discussing this subject. The Tax Havens theme is strongly correlated to tax avoidance and tax evasion and the year 2015 was the one with the most published articles. ER -