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Wednesday, June 29, 2016
 welcome page » economy  » markets, institutions & consumption  » competition 

Walter Otto Ötsch, Gerd Grözinger, Karl Michael Beyer, Lars Bräutigam (eds.)

The Political Economy of Offshore Jurisdictions

"Kritische Studien zu Markt und Gesellschaft" · volume 6

219 pages · 34.80 EUR (incl. VAT and Free shipping)
ISBN 978-3-7316-1035-9 (March 2014)

 
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Description

Trying to understand the financial crisis since 2008 economists have learned that large parts of the economy are hardly known and little explored. This is especially true for the area of the so-called shadow banks. Here - and not in the traditional banks - the crisis has manifested and they were saved from collapse by the central banks. But behind the shadow banks is the even more unknown zone of the offshore economy, since many shadow banks are legally settled in "tax and regulatory havens". They can be called secrecy jurisdictions as well. Their aim is to establish a high level of financial opacity, e.g. by banking secrecy laws, by establishing trusts and foundations whose ownership and purpose is difficult to identify, or by a lack in serious due diligence or no records and statistics on transactions.

The book provides first information about a little-studied area. What is the importance of the offshore economy? Is online Gambling a Game Changer to Money Laundering? What is the rationale behind the Secrecy Index of Tax Justice Network? How does Automatic Tax Information Exchange function? Is Austria a tax haven? With which ideology and with which narratives was it possible to avoid public discussions about the offshore economy? Which were the effects of "offshore leaks” in the spring 2013?

Table of contents


Introduction
Michaela Schmidt and Walter Otto Oetsch
The Political Economy of Offshore Jurisdictions

Theories and Discourses
Laura Seelkopf
Tax Competition and National Welfare

Silke Oetsch
Our Banking Secrecy is a Strong Castle. Assessing the State of Regulation by Analysing Metaphors and Narratives of the Offshore Economy

Walter Otto Oetsch
How to Hide Secrecy Jurisdictions. The Role of the Concept of "The Market”

Practices
Ingo Fiedler
Online Gambling as a Game Changer to Money Laundering?

Markus Meinzer
Current Practice of Automatic Tax Information Exchange in Selected Countries

Petr Janský
Illicit Financial Flows and Financial Secrecy

Karl M. Beyer and Lars Braeutigam
Offshore Aspects of Shadow Banking. With Considerations on the Recent Financial Crisis

Country Examples
Martina Neuwirth
Austria: A Tax Haven? The Era of Austria's Banking Secrecy is not (yet) over

Otto Farny
Is Austria a Tax Haven?

Brigitte Unger
Is the Netherlands a Tax Haven?

Outlook
Peter Hornung
Global Investigations: The International Journalists' Project Offshore-Leaks

known reviews by the publisher (abridgements)

Wirtschaft und Gesellschaft, 2014, Heft 2, S. 347-349 (Margit Schratzenstaller)  [ to top ]

"Der Band schließt einige bestehende Forschungslücken über Methoden und Praktiken sowie Geschäftsmodelle von Offshore-Finanzplätzen. Er leistet darüber hinaus einen wichtigen Beitrag nicht nur zur Bewusstseinsbildung, sondern auch zur Systematisierung und Differenzierung der politischen Debatte über mögliche Gefahren und Probleme, die von Offshore-Finanzplätzen ausgehen: Angesichts dessen, dass nicht nur die öffentliche Debatte, sondern auch die politischen EntscheidungsträgerInnen allzu oft von der Komplexität des Phänomens Offshore-Finanzplätze überfordert sind, ist dieser Beitrag gar nicht groß genug einzuschätzen. Gleichzeitig können im Rahmen eines solchen Konferenzbandes viele bedeutende Fragen nur aufgeworfen, viele andere nur ansatzweise beantwortet werden. Dabei ist ein weiteres Verdienst des Bandes, diese weiterführenden Fragen zu formulieren und dabei auch der akademischen Forschung wertvolle Hinweise zu geben, in welche Richtung weitere Forschungsbemühungen gehen sollten."


the authors
Prof. Dr. Walter Otto Ötsch
Walter Otto Ötsch Johannes Kepler Universität Linz, Institut für Volkswirtschaftslehre und ICAE - Institut for Comprehensive Analysis of the Economy, Universität Linz [more titles]
Prof. Dr. Gerd Grözinger
Gerd Grözinger Professor für Sozial- und Bildungsökonomie an der Universität Flensburg [more titles]
Dr. Lars Bräutigam
Lars Bräutigam geb. 1977, Institut für die Gesamtanalyse der Wirtschaft, Universität Linz [more titles]
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