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The Corporate Tax Haven Index is a biennial publication of the TJN which had its inaugural publication in May 2019. [15] It covers 64 global jurisdictions and produces a "Corporate Tax Haven Index" value by combining two core measures; first a "Haven Score" based on 20 mostly tax related criteria, second a "Global Scale Weight" showing the ...
The Tax Division works closely with public schools and corporations of the state and the Criminal Investigation Division and other units of the Internal Revenue Service to develop and coordinate federal tax policy. Among the Division's duties are: Participating in the President's Corporate Fraud Task Force
While related to tax havens, the FSI is not a list of tax havens per se, and it does not attempt to estimate actual taxes avoided or profits shifted, unlike the techniques used in compilation of modern tax haven lists. The FSI is therefore more correctly a list of financial secrecy jurisdictions. While having many similarities to tax havens ...
The Tax Justice Network ranks the US third in terms of the secrecy and scale of its offshore financial industry, behind Switzerland and Hong Kong but ahead of the Cayman Islands and Luxembourg. [2] The United States has been popular as a destination for offshore funds for Chinese investors, said Canadian financial crimes expert Bill Majcher ...
Citizens for Tax Justice (CTJ) is a Washington, D.C.–based think tank and advocacy group founded in 1979 focusing on tax policies and their impact. [2] CTJ's work focuses primarily on federal tax policy, but also analyzes state and local tax policies.
The Institute on Taxation and Economic Policy (ITEP) is a non-profit, nonpartisan think tank that works on state and federal tax policy issues. ITEP was founded in 1980, and is a 501(c)(3) tax-exempt organization.
A poll tax, also called a per capita tax, or capitation tax, is a tax that levies a set amount per individual. It is an example of the concept of fixed tax . One of the earliest taxes mentioned in the Bible of a half-shekel per annum from each adult Jew (Ex. 30:11–16) was a form of the poll tax.
Hines and Dharmapala's positive view on the financial benefits of becoming a tax haven, as well as being two of the major academic leaders in tax haven research, put them in sharp conflict with non-governmental organisations advocating tax justice, such as the Tax Justice Network, who accused them as promoting tax avoidance. [155] [156] [157]