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保密策略:精英阶层在离岸金融中寻求保密的全球模式。

Secrecy strategies: Global patterns in elites' quest for confidentiality in offshore finance.

作者信息

Chang Ho-Chun Herbert, Harrington Brooke, Rockmore Daniel

机构信息

Program in Quantitative Social Science, Dartmouth College, Hanover, New Hampshire, United States of America.

Department of Sociology, Dartmouth College, Hanover, New Hampshire, United States of America.

出版信息

PLoS One. 2025 Jul 16;20(7):e0326228. doi: 10.1371/journal.pone.0326228. eCollection 2025.

Abstract

Scholars and policy-makers know a lot about the ways offshore financial centers compete with one another to offer secrecy to elites, but still know too little about how and why elites take up these offerings to conceal their assets and identities offshore. This paper fills the gap in knowledge by examining the distinct patterns for achieving offshore secrecy among elites in 65 countries. We take a cross-national comparative perspective, showing that the patterns are contingent in part on political conditions in the elites' home countries. Using data from two publicly available sources- the Offshore Leaks Database and the World Justice Project Rule of Law Index-we advance knowledge for scholars and policy-makers with three main results. First, we find that elites from corrupt countries are more likely to spread their assets across multiple offshore financial centers: they diversify across the system, instead of putting all their eggs in one basket. Second, countries where the risk of government confiscation of private assets is high-either due to lack of civil rights or very effective law enforcement-elites make heavy use of identity-concealing offshore strategies such as bearer instruments and nominees to shield their names from discovery in public records. Third, elites from countries where both corruption and confiscation pose significant risks make extensive use of blacklisted offshore financial centers, despite the reputational and practical risks that entails for them. All three patterns achieve secrecy, but through different means; our findings have implications for public policy, as well as for models of inequality, elites, and financial crime.

摘要

学者和政策制定者十分了解离岸金融中心相互竞争,为精英人士提供保密服务的方式,但对于精英人士如何以及为何利用这些服务在海外隐匿资产和身份却知之甚少。本文通过研究65个国家精英人士实现离岸保密的不同模式,填补了这一知识空白。我们采用跨国比较视角,表明这些模式部分取决于精英人士母国的政治状况。利用两个公开数据源——离岸泄密数据库和世界正义工程法治指数的数据,我们为学者和政策制定者提供了三项主要研究成果,推动了相关知识的发展。第一,我们发现腐败国家的精英人士更有可能将资产分散到多个离岸金融中心:他们在整个体系内进行多元化投资,而不是把所有鸡蛋放在一个篮子里。第二,在那些因缺乏公民权利或执法力度极强而导致政府没收私人资产风险较高的国家,精英人士大量使用身份隐匿的离岸策略,如无记名票据和代名人,以避免其姓名在公共记录中被发现。第三,来自腐败和没收资产风险都很高的国家的精英人士,尽管会面临声誉和实际风险,但仍大量使用被列入黑名单的离岸金融中心。所有这三种模式都实现了保密,但方式不同;我们的研究结果对公共政策以及不平等、精英和金融犯罪模型都有启示意义。

https://cdn.ncbi.nlm.nih.gov/pmc/blobs/0b9f/12266413/8ef780bf0adf/pone.0326228.g001.jpg

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