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Global tax hubs

Baistrocchi, Eduardo (2023) Global tax hubs. Florida Tax Review. ISSN 1066-3487 (In Press)

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Global tax hubs are the black boxes of the international tax regime (ITR). The driving forces of their strategic interaction with other building blocks of the ITR remain undertheorized. This paper offers the first theory of tax hubs as a two-sided global marketplace. It argues that tax hubs are the matchmakers of the ITR. Indeed, international investors, tax hubs and endpoint jurisdictions play different yet interrelated roles within the same ecosystem, i.e., the two-sided platform. The theory is positive rather than normative. It aims to explain how the creeping marketization of the ITR, as part of international law, has been frequently instrumented worldwide over the last century. The paper provides a stress test to the theory’s explanatory power and its limitations. The conceptual framework of this piece rests on antitrust law and economic concepts.

Item Type: Article
Additional Information: © 2023 University of Florida Press
Divisions: Law
Subjects: H Social Sciences > HG Finance
H Social Sciences > HB Economic Theory
JEL classification: H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General
K - Law and Economics > K3 - Other Substantive Areas of Law > K34 - Tax Law
Date Deposited: 06 Nov 2023 10:33
Last Modified: 04 Dec 2023 10:36

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