How Import Competition Contributes to Corporate Tax Avoidance

The past few years have been marked by many tax scandals: LuxLeaks in 2014, SwissLeaks in 2015, Bahamas Leaks and the Panama Papers in 2016, and the Paradise Papers and Malta Files in 2017. Last month, the International Consortium of Investigative Journalists (ICIJ) published the FinCEN Files, and in so doing provided a glimpse into […]