Corporate tax avoidance is an aspect of tax haven activity that is under significant scrutiny by the international community. This lies in the belief that corporations should pay their fair share,...Show moreCorporate tax avoidance is an aspect of tax haven activity that is under significant scrutiny by the international community. This lies in the belief that corporations should pay their fair share, and that tax competition serves to lower overall corporate taxation. The narrative in host countries is often within the realm of job creation and economic performance, which this thesis seeks to look into and explore. Does the host country of capital flight and profit shifting actually benefit on a socioeconomic basis or are they merely being affected by the financial curse? This study seeks to explore these concepts by applying them to two tax competitive jurisdictions in the EU, Malta and Ireland, in order to explore the validity of the aforementioned political rhetoric or whether the two countries are experiencing wealth inequality due to the influx of FDI via competitive taxation.Show less
