From the Editor

Tagi Sagafi-nejad

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Welcome to Volume 26, Issue 4, of The International Trade Journal. The current issue contains three original articles on tax havens, royalty receipts, and competitiveness. These topics are all timely and make noteworthy contributions to the field. In the first article, Blanco and Rogers use panel data to study the effect of tax competition among tax haven countries on global capital inflows and the number of American affiliates in tax haven countries, as well as the effect of proximity on the use of such tax havens. Unlike other studies that have analyzed the effectiveness of tax haven policies on attracting foreign investment, this study addresses the effect of the proximity of tax haven countries on capital flows and highlights the need for harmonized international tax policy. These authors find that competition among tax haven countries is negatively related to foreign direct investment inflows and the number of American subsidiaries in these countries. They also find significant spillover effects for other nearby countries once a corporation locates in a particular tax haven. Their research findings imply that tax haven countries as a group have an incentive to support tax harmonization among them. Also, these countries have an incentive to target companies already in nearby tax havens.

机译：欢迎阅读《国际贸易杂志》第26卷第4期。本期包含有关避税天堂，特许权使用费收入和竞争力的三篇原始文章。这些主题都是及时的，并且对该领域做出了值得注意的贡献。在第一篇文章中，布兰科和罗杰斯使用面板数据研究避税天堂国家之间的税收竞争对全球资本流入的影响以及避税天堂国家中美国子公司的数量，以及邻近性对此类税收使用的影响避风港。与其他分析避税天堂政策在吸引外资方面的有效性的研究不同，本研究着眼于避税天堂国家对资本流动的影响，并强调了协调国际税收政策的必要性。这些作者发现，避税天堂国家之间的竞争与外国直接投资的流入以及这些国家中美国子公司的数量负相关。一旦公司位于特定的避税天堂，他们还会发现对附近其他国家的显着溢出效应。他们的研究结果表明，避税天堂国家作为一个整体有动力支持它们之间的税收协调。此外，这些国家/地区有动机将目标对准已经在避税天堂附近的公司。

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《The International Trade Journal》 |2012年第4期|共2页
作者
Tagi Sagafi-nejad;
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