NOU 2009: 19

Skatteparadis og utvikling

Til innholdsfortegnelse


Acemoglu, D., Johnson, S. og Robinson, J.A. (2001) «The colonial origins of comparative development: An empirical investigation», American Economic Review 91, 1369-1401

Almendingen et al . (2008): Measuring illicit money flows. VISTA Analyse AS

Baer, K. 2002. ‘Improving large taxpayer compliance: a review of country experience.’ Occasional Paper 215. International Monetary Fund.

Boyrie, M.E., Pak, S, and Zdanowicz, J. S.: Estimating the magnitude of capital flight due to abnormal pricing in international trade: The Russia-USA case, Accounting Forum , 29, 2005, pp 249-270. (with de Boyrie, M.E. and Zdanowicz, J. S.)

Baunsgaard, T. & M. Keen. 2005. ‘Tax revenue and (or?) trade liberalization.’ IMF Working Paper WP/05/112

Bartelsma, J.E og Roel M.W.J Beetsma, (2003). Why pay more? Corporate tax avoidance through transfer pricing in OECD countries.» Journal of Public Economics 87, 2225-2252.

Bernard, A.B, Jensen, J.B, og J. Beetsma (2003). «Transfer pricing by US-based multinational firms.» NBER Working Paper 12493.

Brennan, G. and J. Buchanan. « The Power to Tax: Analytical Foundations of a Fiscal

Constitution », Cambridge University Press, 1980

Cappelen, Alexander, "Hvem skal skattelegge hvem? – en normativ analyse av retten til å skattelegge ", Norsk Statsvitenskaplig Tidsskrift 02/2001.

Clausing, K.A., (2003), «Tax motivated transfer pricing and US intrafirm trade prices» Journal of Public Economics 87, 2207-2223.

Cobham, A. (2005): Tax evasion, tax avoidance and development finance . University of Oxford, QEH Working Paper Series129

Collier, P. og Hoeffler, A. (2009) «Testing the neocon agenda: Democracy in resource-rich societies», kommer i European Economic Review

Collins, J.H., D., Kemsley, and M. Lang. (1998). «Cross- jurisdictional income shifting and earnings valuation.» Journal of Accounting Research 36, 209-229.

Dharmapala, D og J. Hines (2006) «Which countries become tax havens?» NBER Working Paper 12802

Desai, M.A og J. Hines, (2004). «Old rules and new realities: «Corporate tax policy in a global setting.» National Tax Journal 57, 937-960

Desai, M.A, Foley, C. F. og J. Hines, (2005): «The demand for tax haven operations» Journal of Public Economics 90 (2006) 513-531

Dooley, P. & Kletzer, K. M. (1994): Capital Flight, External Debt and Domestic Policies. Economic Review, Federal Reserve Bank of San Francisco, 1994 number 3.

The Economist: (2009) «Haven hypocrisy». March 26th 2009

Errico, Luca and Alberto Musalem, Offshore Banking: An Analysis of Macro-and Micro Prudential Issues , IMF Working Paper (WP/99/5), January 1999.

European Commssion (2008): «Commission Staff Working Document Accompanying the Proposal for a Council Directive amending Council Directive 2003/48/EC on taxation of savings income in the form of interest payments – Impact Assessment SEC(2008) 2767 of 13.11.2008

FIAS (2009): « Taxation as State-Building. A Practitioner’s Guide» Publisering av World Bank er planlagt.

Financial Times 7. juli 2006: «Offshore investors beat EU directive to avoid tax»

Fjeldstad, O. H. og M. Moore (2008): «Revenue authorities and public authority in sub-Saharan Africa». Journal of Modern African Studies, 47

Fox, W. & T. Gurley. 2005. ‘An exploration of tax patterns around the world.’ Tax Notes International , February 28

Gordon, Richard K. (2009): « Laundering the Proceeds of Public Sector Corruption» Case Research Paper Series in Legal Studies, Working Paper 09-10, Case Western Reserve University

Grubert, H., and J. Mutti, (1991). «Taxes, tariffs and transfer pricing in multinational corporate decision making.» Review of Economics and Statistics 73, 285-293.

Gresik, T. (2001): «The taxing task of taxing transnationals». Journal of Economic Literature Vol. 39, No. 3 (Sep., 2001), 800-838.

Grubert, H. (2003): «Intangible income, intercompany transactions, income shifting, and the choice of location». National Tax Journal Vol LVI, No. 1, 221- 242.

Hayton, Kortmann and Verhagen (1999): Principles Of European Trust Law

Hayton, D. and Marshall, C. (2005): Commentary and Cases on the Law of Trusts and Equitable Remedies. Oxford

Harris, D., R. Morck, J. Slemrod, and B. Yeung, (1993). «Income shifting in U.S. multinational corporations», in: A. Giovannini, R.G. Hubbard, and J. Slemrod (eds.), Studies in international taxation, University of Chicago Press, 277- 302.

Hines, J.R. and E.M. Rice, 1994. Fiscal paradise: Foreign tax havens and American business, Quarterly Journal of Economics 109, 149-182.

Hines, J. (1999): «Lessons from behavioral responses in international taxation». National Tax Journal vol 52 (2), 305-322.

House of Commons, Treasury Committee (2008): « Offshore Financial Centres – Written Evidence»

IMF (2000): Offshore Financial Centres – IMF Background Paper

IMF 2005. Monetary and fiscal policy design ­issues in low-income countries. Washington DC: IMF

IMF (2008): Offshore Financial Centers. Report on the Assessment Program and Proposal for Integration with the Financial Sector Assessment Program. Supplementary Information

James, Vaughn E. (2002): «Twenty-First Century Pirates of the Caribbean: How the Organization for Economic Cooperation and Development Robbed Fourteen CARICOM Countries of Their Tax and Economic Policy Sovereignty.» University of Miami Inter-American Law Review, Vol. 34, No. 1

Jensen, S. and G. Schjelderup (2008): Multinationals and profit shifting: Estimating a Direct Channel for Income Shifting. Memo NHH.

Kar, D. og Cartwright-Smith, R. (2008): «Recent Capital Flight from Developing Countries 2002-2006». Global Financial Integrity

Langli, J.C. and S.M. Saudagaran (2004): «Taxable income differences between foreign and domestic controlled corporations in Norway». European Accounting Review 13 (4), pp. 713-741.

Lieberman, Evan S. 2003. Race and regionalism in the politics of taxation in Brazil and South Africa. Cambridge University Press.

Mehlum, H., Moene, K. og Torvik, R. (2006a) «Institutions and the resource curse», Economic Journal 116, 1-20.

Mintz, J., 2004. Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment. International Tax and Public Finance 11, 419--434.

National Audit Office, Foreign and Commonwealth Office (2007): « Managing

risk in the Overseas Territories»,

National Audit Office, Foreign and Commonwealth Office (2007): « Managing

risk in the Overseas Territories»,

Ndikumana, L & Boyce, J. K. (2008): New Estimates of Capital Flight from Sub-Saharan African Countries: Linkages with External Borrowing and Policy Options. Department of Economics and Political Economy Research Institute ­University of Massachusetts, Amherst. Working Paper Series Number 166

Norfund (2009): « Norfunds fondsvirksomhet og bruk av oversjøiske finanssentra». Notat av 29. januar 2009 til Kapitalfluktutvalget

NOU 2009: 4 Tiltak mot skatteunndragelser

OECD (2000): «Towards Global Tax Co-operation.» Report to the 2000 Ministerial Council Meeting and recommendations by the Committee on Fiscal Affairs»

OECD. 2007. Revenue statistics 1965-2006 . 2007 edition. Tabell A, s. 19. OECD, Paris

OECD (1998): « Harmful Tax Competition – An Emerging Global Issue»

Overesch, M, (200&). «Transfer pricing of sales as a profit shifting channel – evidence from German firm data.» ZEW Discussion paper No. 06-084.

Pearce R. & Stevens, J. (2002) The Law of Trusts and Equitable Obligations. London

Ross, M.L. (2001a) ««Timber booms and institutional breakdown in Southeast Asia», Cambridge University Press, New York.

Ross, M.L. (2001b) «Does oil hinder democracy?», World Politics 53, 325-361.

Rothstein, B. 2000. ‘Trust, social dilemmas and collective memories’, Journal of Theoretical Politics 12, 4: 477-501.

Sarker, T. & Kitamura, Y. 2006. Technical assistance in fiscal policy and tax administration in developing countries: the state of nature in Bangladesh. Keio University, Tokyo.

Schjelderup, G og D. Schindler (2008). «Multinationals, Minority Ownership and Tax-Efficient Financing Structures.» Working paper 2008/15, Department of Finance and management Science. 13 (2008-2009) Klima, konflikt og kapital

Sullivan, Martin A. (2007): «Keeping Score on ­Offshore: U.K. 60,000, U.S. 1,300» Taxanalyst

Swenson, D.L. (2001). «Tax reforms and evidence of transfer pricing.» National Tax Journal 54, 7-25.

Tax Justice Network (2005): «The Price of Offshore»

Tax Justice Network (2007) «Identifying Tax havens and Offshore Financial Centres»

Thomas and Hudson (2004): The Law of Trusts. Oxford

Torvik, R. (2007) «Rikdommens paradoks – relevant for Norge?», notat, Institutt for samfunnsøkonomi, NTNU.

Torvik, R. (2009) «Why do some resource abundant countries succeed while others do not?», kommer i Oxford Review of Economic Policy .

US Senate – Permanent Subcommittee on Investigations (2006): «Tax Haven Abuses: The Enablers, the Tools and Secrecy»

US Senate – Permanent Subcommittee on Investigations (2008): «Tax Haven Banks and U. S. Tax Compliance»

Van Dijk, M., Weyzig, F. og Murphy, R. (2006): «The Netherlands: A Tax Haven?» Somo, Amsterdam,

Weichenrieder, A., (1996). «Fighting international tax avoidance: The case of Germany», Fiscal Studies 17, 37-58.

World Bank: World Development Report 2007

Zimmer, F. (2009), Internasjonal inntektsskatterett, 3. utg. Oslo

Til dokumentets forside