Social power, offshore financial intermediaries and a network regulatory imaginary

Poon, Jessie; Tan, Gordon; Hamilton, Trina

doi:10.1016/j.polgeo.2018.11.005

Cited by 10 publications

(10 citation statements)

References 27 publications

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“…Geographers are increasingly using SNA because it allows them to investigate complex economic, social and environmental relations between different actors and provides insights into the political and geographic implications of these relations (see for examples : Poon, Tan, & Hamilton, 2019Radil & Walther, 2018. According to EJ scholars (Schlosberg, 2014) networking strategies represent the organizational strength of the EJ movement since its early manifestations, the networking effect being one of the explanations of how struggle against locally unwanted land uses have sometimes changed the scale of EJ claims (Towers, 2000).…”

Section: Social Network Analysis and Environmental Justice Scholarshipmentioning

confidence: 99%

When all seemed lost. A social network analysis of the waste-related environmental movement in Campania, Italy

Falcone

D’Alisa

Germani

et al. 2020

Political Geography

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Section: Social Network Analysis and Environmental Justice Scholarshipmentioning

confidence: 99%

When all seemed lost. A social network analysis of the waste-related environmental movement in Campania, Italy

Falcone

D’Alisa

Germani

et al. 2020

Political Geography

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“…This reflects the mix of state and non‐state agents in regulation observed by Bennett and Raab (2018), and the need “to move beyond a state‐centered model of governance” (Poon et al . 2019, p. 55).…”

Section: Introductionmentioning

confidence: 99%

“…2018; Poon et al . 2019). A location with loose or flexible regulation can lend itself to aggressive tax avoidance while, as noted by Hassan and Giorgioni (2015), financial secrecy can create the conditions for more illicit activity, which would include tax evasion.…”

Section: Introductionmentioning

confidence: 99%

“…The issue of global tax avoidance and evasion is often framed in terms of such problematic jurisdictions, sometimes called tax havens. In general, this is understood as referring to more than a country with low tax rates, and also incorporates concerns about loose or accommodating forms of regulation (Eden & Kudrle 2005;Wayne 2012;Palan et al 2013) or high financial secrecy (Murphy 2009;Cobham et al 2015;Cobham & Janský 2018;Janský et al 2018;Poon et al 2019). A location with loose or flexible regulation can lend itself to aggressive tax avoidance while, as noted by Hassan and Giorgioni (2015), financial secrecy can create the conditions for more illicit activity, which would include tax evasion.…”

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confidence: 99%

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Regulating havens: The role of hard and soft governance of tax experts in conditions of secrecy and low regulation

Killian

O’Regan

Lynch

et al. 2020

Regulation & Governance

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International tax governance is significant societally as it impacts both inequality and the capacity of governments to deliver on their social contracts. Tax experts forma key, under‐researched, heterogeneous element of the tax ecosystem, subject to a range of hard and soft governance influences. While problematic tax regimes are appropriately identified by reference to lax regulation or financial opacity, few empirical studies explore how operating in these jurisdictions affects the governance of tax experts individually. Using international survey data, we find that the influence of soft governance on tax experts varies across conditions of secrecy or lax regulation. Soft governance, including that of the workplace and the profession, is most influential in challenging regimes. Beyond a tipping point of economic freedom, regulatory knowledge and the threat of sanction become less influential. Elements along the continuum between hard and soft governance interact in a non‐homogenous way that indicates a role for professional bodies and firms in tax governance.

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“…(Popov, 2011) na dobit (diferencirane poreske osnovice i poreske stope), kao i posledice ove situacije na nivou i raspodele poreza (Radu, 2012;Raitasuo, 2021). e preko poreskih rajeva (Poon et al, 2019).…”

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Comparative analysis of the effect of tax evasion through tax havens

Karavelić¹,

Todorović²,

Ristić³

et al. 2021

Oditor

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By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion. For the mentioned research, we will use a comparative analysis in which the tax system of the EU countries and the countries of tax havens will be included. In all modern countries, personal and corporate income tax are one of the safest sources of state budget revenue. The most significant direct taxes are personal income tax (tax) and corporate income tax.

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Social power, offshore financial intermediaries and a network regulatory imaginary

Cited by 10 publications

References 27 publications

When all seemed lost. A social network analysis of the waste-related environmental movement in Campania, Italy

When all seemed lost. A social network analysis of the waste-related environmental movement in Campania, Italy

Regulating havens: The role of hard and soft governance of tax experts in conditions of secrecy and low regulation

Comparative analysis of the effect of tax evasion through tax havens

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