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
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
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garcia@uva.nl
This presentation: slides.com/jgarciab/tjn19_mapping
jgarciab
@uvaCORPNET
corpnet.uva.nl