Introduction
Tax havens have long been a subject of interest and controversy in the field of economics and finance. These jurisdictions, known for their low or non-existent tax rates and high levels of financial secrecy, have attracted the attention of researchers, policymakers, and the general public due to their potential role in facilitating corporate profit shifting. Corporate profit shifting is the practice of multinational corporations shifting profits from high-tax jurisdictions to low-tax jurisdictions in order to minimize their tax liabilities.
The relationship between tax havens and corporate profit shifting is complex and multifaceted, with implications for both national economies and the global tax system. This thesis seeks to explore this relationship in depth, examining the various factors that drive corporate profit shifting to tax havens, the mechanisms through which it occurs, and the potential economic, social, and political consequences.
Chapter 1: Introduction
1.1 Introduction
1.2 Background of Study
1.3 Problem Statement
1.4 Objective of Study
1.5 Limitation of Study
1.6 Scope of Study
1.7 Significance of Study
1.8 Structure of the Thesis
1.9 Definition of Terms
Chapter 2: Literature Review
2.1 Overview of Tax Havens
2.2 Corporate Profit Shifting: Concepts and Theories
2.3 Factors Driving Corporate Profit Shifting
2.4 Mechanisms of Corporate Profit Shifting
2.5 Economic Consequences of Corporate Profit Shifting
2.6 Social and Political Implications of Corporate Profit Shifting
2.7 Regulatory Responses to Corporate Profit Shifting
2.8 Empirical Studies on Tax Havens and Corporate Profit Shifting
2.9 Critiques and Debates in the Literature
2.10 Gaps in the Existing Research
Chapter 3: Research Methodology
3.1 Research Design
3.2 Data Collection Methods
3.3 Data Analysis Techniques
3.4 Sampling Strategy
3.5 Research Variables
3.6 Hypotheses Development
3.7 Ethical Considerations
3.8 Limitations of Methodology
Chapter 4: Discussion of Findings
4.1 Overview of Data Analysis
4.2 Analysis of Factors Driving Corporate Profit Shifting
4.3 Examination of Mechanisms of Profit Shifting
4.4 Evaluation of Economic Consequences
4.5 Assessment of Social and Political Implications
4.6 Comparison of Regulatory Responses
4.7 Implications for Policy and Practice
4.8 Recommendations for Future Research
Chapter 5: Conclusion and Summary
5.1 Summary of Findings
5.2 Contributions to Existing Literature
5.3 Practical Implications
5.4 Limitations of the Study
5.5 Suggestions for Future Research
5.6 Conclusion
Thesis Overview on The Relationship Between Tax Havens and Corporate Profit Shifting
The Relationship Between Tax Havens and Corporate Profit Shifting is a complex and multifaceted issue that has attracted significant attention in recent years. This thesis seeks to explore the various aspects of this relationship, including the factors driving corporate profit shifting to tax havens, the mechanisms through which it occurs, and the potential economic, social, and political consequences.
The thesis is structured into five chapters. Chapter 1 provides an introduction to the topic, outlining the background of the study, problem statement, objectives, limitations, scope, significance, structure of the thesis, and definition of terms. Chapter 2 conducts a comprehensive literature review on tax havens, corporate profit shifting, factors driving profit shifting, mechanisms of profit shifting, consequences, social and political implications, regulatory responses, empirical studies, critiques, debates, and gaps in existing research.
Chapter 3 details the research methodology, including research design, data collection methods, data analysis techniques, sampling strategy, research variables, hypotheses development, ethical considerations, and limitations of methodology. Chapter 4 presents a discussion of findings, analyzing factors driving profit shifting, mechanisms, consequences, implications, regulatory responses, policy implications, and recommendations for future research.
Chapter 5 concludes the thesis, summarizing the findings, contributions to the literature, practical implications, limitations of the study, suggestions for future research, and a final conclusion. The thesis aims to provide a comprehensive analysis of the relationship between tax havens and corporate profit shifting, contributing to the existing body of knowledge and offering insights for policymakers, researchers, and practitioners in the field of economics and finance.
