Πλοήγηση ανά Συγγραφέα "Psomatakis, Theodosios"
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Α Β Γ Δ Ε Ζ Η Θ Ι Κ Λ Μ Ν Ξ Ο Π Ρ Σ Τ Υ Φ Χ Ψ Ω
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Τεκμήριο Tax havens and income inequality: the hidden dimension of globalization(2021-02-26) Psomatakis, Theodosios; Ψωματάκης, Θεοδόσιος; Athens University of Economics and Business, Department of Economics; Dendramis, Yiannis; Antoniou, Fabio; Dioikitopoulos, EvangelosThis dissertation examines both theoretically and empirically the hypothesis which states that the increasing use of the international tax dodging industry by a country leads to higher income inequality within this country. From the theoretical perspective, I synthesize the structure of the potential causal relation between the two phenomena, which comprises both direct and indirect effects. It turns out that the two basic features of the industry which are responsible for the emergence of this causal relation are the unequal accessibility and the presence of negative externalities. In addition, inside this framework, I develop a simple model which formalizes a part of the above structure. From the empirical perspective, I conduct a cross-country panel data empirical analysis based on 9 OECD countries. The corresponding empirical results do not contradict neither the basic hypothesis nor the testable hypothesis of the model.
