Panama Papers' offshoring network behavior

The present study analyzes the offshoring network constructed from the information contained in the Panama Papers, characterizing worldwide regions and countries as well as their intra-and inter-relationships. The Panama Papers 2016 divulgence is the largest leak of offshoring and tax avoidance docu...

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Detalles Bibliográficos
Autores: Domínguez Carreta, David Renato, Pantoja, Odette, Pico, Pablo, Mateos, Miguel, Alonso Almeida, María del Mar, González, Mario
Tipo de recurso: artículo
Fecha de publicación:2020
País:España
Institución:Universidad Autónoma de Madrid
Repositorio:Biblos-e Archivo. Repositorio Institucional de la UAM
Idioma:inglés
OAI Identifier:oai:repositorio.uam.es:10486/695094
Acceso en línea:http://hdl.handle.net/10486/695094
https://dx.doi.org/10.1016/j.heliyon.2020.e04293
Access Level:acceso abierto
Palabra clave:Business
Economics
Geographical networks
Globalization
Graph Theory
International Relations
Money
Network Analysis
Offshore societies
Panama Papers
Tax havens
Economía
Informática
Descripción
Sumario:The present study analyzes the offshoring network constructed from the information contained in the Panama Papers, characterizing worldwide regions and countries as well as their intra-and inter-relationships. The Panama Papers 2016 divulgence is the largest leak of offshoring and tax avoidance documentation. The document leak, with a volume content of approximately 2.6 terabytes, involves more than two hundred thousand enterprises in more than two hundred countries. From this information, the offshore connections of individuals and companies are constructed and aggregated using their countries of origin. The top offshore financial regions and countries of the network are identified, and their intra-and inter-relationship are mapped and described. We are able to identify the top countries in the offshoring network and characterize their connectivity structure, discovering the more prominent actors in the worldwide offshoring scenario and their range of influence.