Sigler, T;
Martinus, K;
Iacopini, I;
Derudder, B;
(2020)
The role of tax havens and offshore financial centres in shaping corporate geographies: an industry sector perspective.
Regional Studies
, 54
(5)
pp. 621-633.
10.1080/00343404.2019.1602257.
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Abstract
This paper investigates the role of tax havens and offshore financial centres (THOFC) in the global economy. Network analysis of 24 industry sectors suggests that THOFC feature prominently in knowledge-intensive activities such as pharmaceuticals, biotechnology and semiconductors, and are least significant in industrial activities such as automobiles and consumer durables, and place-bound activities such as real estate and retailing. Contrasting with the notion that most THOFC are ‘rogue’ offshore territories, the most significant are either continental nation-states or British territorial dependencies. It is concluded that global firm networks often mimic the geographies of taxation more than actual production or consumption activities.
| Type: | Article |
|---|---|
| Title: | The role of tax havens and offshore financial centres in shaping corporate geographies: an industry sector perspective |
| Open access status: | An open access version is available from UCL Discovery |
| DOI: | 10.1080/00343404.2019.1602257 |
| Publisher version: | https://doi.org/10.1080/00343404.2019.1602257 |
| Language: | English |
| Additional information: | This version is the author accepted manuscript. For information on re-use, please refer to the publisher’s terms and conditions. |
| Keywords: | economic geography, strategic management, network analysis, financial geography, tax havens, offshore financial centres |
| UCL classification: | UCL UCL > Provost and Vice Provost Offices > UCL BEAMS UCL > Provost and Vice Provost Offices > UCL BEAMS > Faculty of the Built Environment UCL > Provost and Vice Provost Offices > UCL BEAMS > Faculty of the Built Environment > Centre for Advanced Spatial Analysis |
| URI: | https://discovery.ucl.ac.uk/id/eprint/10075189 |
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