Saila Stausholm & Javier García-Bernardo
Copenhagen Business School & University of Amsterdam
now you see me: GEOGRAPHY OF tax service professionals
@javiergb_com
corporate networks are strange
The offshore world is prominent
the world
how to locate them?
method
Data: LinkedIn Campaign Manager
is linkedin a good source?
| WHAT CAN WE STUDY? | Profession does not depend on online presentation | Profession depends upon online presentation |
|---|---|---|
| Profession is easily accessed for study | Nurses, teachers |
Politicians, physicians |
| Profession is not easily accessed to study | Spies, drug lords, pirates |
Tax advisors, tax consultants |
| WHAT CAN WE STUDY? | Profession does not depend on online presentation | Profession depends upon online presentation |
|---|---|---|
| Profession is easily accessed for study | Nurses, teachers |
Politicians, physicians |
| Profession is not easily accessed to study | Spies, drug lords, pirates |
Tax advisors, tax consultants |
@PiratePeel
results
tax professionals are highly concentrated
it's not the country, but global cities
no evidence of correlation with productive economy
correlation with financial sector
correlation with managerial control
scarce evidence of correlation with secrecy/profits booked
conclusions
● linkedin is great to study tax professionals
● they are highly unevenly distributed
- Concentrated in specific locations, absent from everywhere else
● prevalent mainly in the western world
- European OFCs + the Anglosphere
- Asian OFCs: Singapore and Hong Kong
- Only two Caribbean islands: Cayman Islands, Curaçao
● correlated with finance+Management, not real economic activity
- Supports the role in connecting MNEs to the offshore
@javiergb_com
javiergb.com
garcia@uva.nl
This presentation: slides.com/jgarciab/2019ic2s2
jgarciab
@thesailaway_CPH
sast.ioa@cbs.dk
sailastausholm