On September 13, COFFERS consortium partner, the Tax Justice Network organized a COFFERS-themed workshop entitled, ‘Corporate Tax Haven Index’. The workshop followed the 4th African Tax Research Network Congress in Ifrane, Morocco. COFFERS work package leader Markus Meinzer introduced the Corporate Tax Haven Index (CTHI) concept and with Leyla Ates (COFFERS and Altinbas University) shared with participants the results of a pilot study.
The research underpinning the CTHI is one of the planned outputs of the COFFERS project. The CTHI measures how intensely a jurisdiction abuses its autonomy over CIT rates and base rules to enable and incite tax spillovers; the impact of one jurisdiction’s rules and practices on another’s rule-setting autonomy. The CTHI provides a measure of the ‘success’ of a jurisdiction in the pursuit of a corporate tax haven strategy.