Publicação em atas de evento científico
A literature review: Empirical research on tax havens, years 2008 to 2018
Ana Miranda (Miranda, A.); Paulo Jorge Varela Lopes Dias (Dias, P.);
2020 15th Iberian Conference on Information Systems and Technologies (CISTI)
Ano (publicação definitiva)
Estados Unidos da América
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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.
Tax havens,Tax avoidance,Tax evasion
  • Economia e Gestão - Ciências Sociais
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Referência de financiamento Entidade Financiadora
UIDB/00315/2020 Fundação para a Ciência e a Tecnologia