Role of Tax Havens in the Tax Revenue Development and Its Reflection on the Public Revenues of the Developing Countries: An Empirical Study in Iraq (2004–2014)

Al-taie, Bushra Fadhil Khudhair; Flayyih, Hakeem Hammood; Talab, Hassnain Raghib; Hussein, Noor Abbas

doi:10.5901/mjss.2017.v8n2p289

Cited by 6 publications

(2 citation statements)

References 10 publications

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“…This suggests the participation of one state; as such the implementation process is relatively simple compared to multilateral measures implementation (Plate-forme Paradis Fiscaux et Judiciaires, 2007;Murphy, 2008;Ginevicius and Tvaronaviciene, 2010;Al-taie, Flayyih, Talab, & Hussein, 2017). These measures include;…”

Section: Unilateral Measuresmentioning

confidence: 99%

Determinants of Tax Haven: Overview of Past Studies

Anuforo

Mohamed

Najeemdeen

et al. 2018

JAFEE

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In recent years the issue of tax haven has been subjected under rigorous scrutiny by both the policymakers and regulatory authorities, due to the extent of the effects it has on both the developed nation (beneficial country) and particularly the developing nation which are the targeted tax haven territory. This study aimed at providing insight into the main determinants of tax haven and their effects. The method employed in this study involved reviewing prior study on tax haven. Findings suggests that the main determinants of tax haven region is not only the ones enshrined in Organization for Economic Co-operation and Development (OECD) criteria but others such governance index, institutional weakness, substantial amount of GDP from service industries etc. This study has also revealed that the conduit by which tax haven is being perpetrated is mainly via offshore financial centers (OFCs) which involve banks secrecy, transfer pricing (i.e. the devil in disguise) etc. This study recommends that stringent control measures and penalties for tax-resistant behaviors should be put in place by the international regulators like the World Bank and International Monetary Fund (IMF).

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Section: Unilateral Measuresmentioning

confidence: 99%

Determinants of Tax Haven: Overview of Past Studies

Anuforo

Mohamed

Najeemdeen

et al. 2018

JAFEE

View full text Add to dashboard Cite

show abstract

“…We applied regression analysis as a set of data analysis methods to help understand the internal relationships between a given set of variables. Multiple linear regression is the relationship between the interpreted variables and the dependent variable, and when the data is a normal distribution of the interpreted variables and the dependent variable [1], [2]. In linear regression, the ordinary least squares (OLS) estimator is used to estimate the unknown regression coefficients (LRM).…”

Section: Introductionmentioning

confidence: 99%

Employing Several Methods to Estimate the Generalized Liu Parameter in Multiple Linear Regression Model

Alsharabi¹,

Al-Mola²,

Yonan³

et al. 2022

Int. J. Adv. Sci. Eng. Inf. Technol.

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Multiple linear interferences are a fundamental obstacle in many standard models. This problem appears as a result of linear relationships between two explanatory variables or more. Simulation results show that the generalized Liu regression model was the best and that the contraction parameter proposed was more efficient than the methods presented. As the error variance increases, the value (MSE) increases. When this problem exists in the data, the estimator of the ordinary least squares method will fail because one of the basic assumptions of the method has not been fulfilled. The normal least squares, which state that there is no linear correlation between the explanatory variables, will not get an estimator with the Best Linear Unbiased Estimator (BLUE) feature. The least-squares regression method and the generalized Liu regression method were compared by taking several methods for the generalized Liu parameters and selecting the best contraction parameter for the Liu regression model. The study aims to address the problem of multiple linear interferences by using the general Liu estimator and making a comparison between the methods for estimating the Liu parameter, where several methods were presented, and the best method for estimating the Liu parameter was chosen according to the standard of the sum of error squares as well as a comparison between these methods and the conventional method. Simulation results showed that the generalized Liu coefficient estimate was the best for having the lowest values (MSE) and that the best shrinkage parameter is (G4), the work-based approach.

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Analysis of the Development Path of the State's Public Revenues - A Case Study of Yemen

Al-Maflehi

2022

SSRN Journal

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Role of Tax Havens in the Tax Revenue Development and Its Reflection on the Public Revenues of the Developing Countries: An Empirical Study in Iraq (2004–2014)

Abstract: The aim of this study is to investigate the role of tax haven on tax revenue development and its reflection on public revenue in

Cited by 6 publications

References 10 publications

Determinants of Tax Haven: Overview of Past Studies

Determinants of Tax Haven: Overview of Past Studies

Employing Several Methods to Estimate the Generalized Liu Parameter in Multiple Linear Regression Model

Analysis of the Development Path of the State's Public Revenues - A Case Study of Yemen

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