Search Results for: Rice papers
definition[ edit ] see also: tax haven § tax haven lists , and tax haven § definitions the first major § leaders in tax haven research was james r. hines jr. , who in , published a paper with eric m rice, listing tax havens, of which ireland was one of their major tax havens. [ ] the hines–rice paper
( , ), [ ] cite the hines–rice paper, but create their own tax haven lists, all of which include ireland (e.g., the june , zucman–tørsløv–wier list ). the hines–rice paper was one of the first to use the term " profit shifting ". [ ] hines–rice also introduced the first quantitative tests of a tax haven...
https://en.wikipedia.org/wiki/Ireland_as_a_tax_haven