Saila Stausholm & Javier García-Bernardo

Copenhagen Business School & University of Amsterdam

now you see me: GEOGRAPHY OF tax service professionals

are they in global cities?

Are they connected to:

- Real economic activity

- Secrecy havens

- Financial centers

- Managerial control

tax professionals connect MNEs to the offshore

Theoretically

policy

Is regulation possible?

the world

Linkedin

how to locate them?

Data: LinkedIn Campaign Manager

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




 

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/tjn19_mapping

jgarciab

@uvaCORPNET

corpnet.uva.nl

Mapping Professions TJN

By Javier GB

Mapping Professions TJN

mapping professions

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