Fernando Garcia Alvarado, A. Mandel
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引用次数: 1

摘要

定量分析表明,由此产生的网络远非双边链接的随机集合,而是具有复杂网络的关键特征,如核心-外围结构和肥尾度分布。我们认为,这些结构性特征意味着,政策必须在这个问题上采取系统的观点。我们从这个角度提供了三套见解。首先,我们通过中央集权措施确定应作为优先政策目标的避税天堂。其次,我们表明有效的税收协定必须包含交换信息条款,并将避税天堂与非避税管辖区联系起来。第三,我们证明了在Stackelberg竞争中面对战略逃税者的社会计划者的最优威慑策略可以用Bonacich中心性的概念来表征。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Worldwide Network of Tax Evasion: Evidence from the Panama Papers
This paper builds on recent insights from network theory and on the rich dataset made available by the Panama Papers in order to investigate the micro-economic dynamics of tax-evasion. We model offshore financial entities documented in the Panama Papers as links between jurisdictions in the global network of tax evasion. A quantitative analysis shows that the resulting network, far from being a random collection of bilateral links, has key features of complex networks such as a core-periphery structure and a fat-tail degree distribution. We argue that these structural features imply that policy must adopt a systemic perspective on the matter. We offer three sets of insights from this perspective. First, we identify through centrality measures tax havens that ought to be priority policy targets. Second, we show that efficient tax treaties must contain exchange information clauses and link tax-havens to non-haven jurisdictions. Third, we show that the optimal deterrence strategies for a social-planner facing a strategic tax-evader in a Stackelberg competition can be characterized using the notion of Bonacich centrality.
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