Arjan Lejour – författare

Expert authors examine the magnitude of tax revenue losses stemming from tax havens, and identify their key characteristics and activities. Chapters analyse the many business models adopted by tax havens, including conduit countries, hidden havens and crime havens. Drawing on cross-disciplinary insights, the Research Handbook evaluates the successes and failures of policy initiatives to prevent tax avoidance and evasion. Reflecting on the increased attention paid to tax havens since the 2008/09 economic crisis, it identifies promising avenues for future research and regulation in the field.

The Research Handbook on the Economics of Tax Havens is an invaluable resource for students and scholars of economics, accounting, tax law, finance and political science. It is also an important read for policy makers seeking to reduce tax avoidance and evasion.

Subsidiarity in the European Union, as the guiding principle of decision-making "close to the people", is often motivated and discussed from a predominantly political perspective. In this book, twenty-five renowned economic researchers and policy experts draw the demarcation between national and European policies from an economic viewpoint. Insights from economic theory and empirical research are used both to analyse the assignment of policies between the EU and its Member States and to identify appropriate levels of decision-making. Four key areas of the renewed Lisbon strategy are highlighted for their policy relevance: education and innovation, the internal market, corporate taxation, and regional and transport policy.