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Political Economy of Offshore Finance

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자료유형E-Book
개인저자Ananyev, Maxim.
단체저자명University of California, Los Angeles. Political Science 0699.
서명/저자사항Political Economy of Offshore Finance.
발행사항[S.l.] : University of California, Los Angeles., 2018
발행사항Ann Arbor : ProQuest Dissertations & Theses, 2018
형태사항156 p.
소장본 주기School code: 0031.
ISBN9780438075375
일반주기 Source: Dissertation Abstracts International, Volume: 79-11(E), Section: A.
Adviser: Daniel S. Treisman.
요약This dissertation analyzes the patterns of business elites' offshore usage and its impact on domestic politics. I advance two theoretical claims. First, the availability of offshore zones makes autocracies stronger by facilitating patron-client
요약After providing some historical and economic background on the evolution of tax havens, I present a simple theory of patron-client exchange in autocracies that rely on a tax haven as a commitment device for a ruler. I argue that the availability
요약Then, I offer cross-national evidence that speaks to some of my theory's implications. In particular, I use previously untapped country-level data on the size of offshore holdings to test if offshore utilization prevents democratization. I find
요약Then, I move on to explore another important implication of my theory: an exogenous marginal decrease in the safety of offshore assets should trigger an increase in the spoils the ruler shares with the elite. I use recent rounds of international
요약I also discuss corporate tax avoidance through tax havens. In particular, I ask why some firms avoid local taxes by establishing affiliates in tax havens while others do not. I argue that firms that are more vulnerable to political risk are less
일반주제명Political science.
언어영어
기본자료 저록Dissertation Abstracts International79-11A(E).
Dissertation Abstract International
대출바로가기http://www.riss.kr/pdu/ddodLink.do?id=T14999218

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