Tax havens and global environmental degradation
Abstract
The release of classified documents in the past years have offered a rare glimpse into the opaque world of tax havens and their role in the global economy. Although the political, economic and social implications related to these financial secrecy jurisdictions are known, their role in supporting economic activities with potentially detrimental environmental consequences have until now been largely ignored. Here, we combine quantitative analysis with case descriptions to elaborate and quantify the connections between tax havens and the environment, both in global fisheries and the Brazilian Amazon. We show that while only 4% of all registered fishing vessels are currently flagged in a tax haven, 70% of the known vessels implicated in illegal, unreported and unregulated fishing are, or have been, flagged under a tax haven jurisdiction. We also find that between October 2000 and August 2011, 68% of all investigated foreign capital to nine focal companies in the soy and beef sectors in the Brazilian Amazon was transferred through one, or several, known tax havens. This represents as much as 90-100% of foreign capital for some companies investigated. We highlight key research challenges for the academic community that emerge from our findings and present a set of proposed actions for policy that would put tax havens on the global sustainability agenda.
Integrity signals
Registry
Cites
Statistics
Claims the paper makes
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
Funds channeled through tax havens support most illegal, unreported, and unregulated fishing, creating governance challenges.
“whereas funds channeled through tax havens support most illegal, unreported, and unregulated fishing ( 71 , 73 ), creating governance challenges.”
From Pervasive human-driven decline of life on Earth points to the need for transformative change (2019) · cites this paper as [73]
Cites
Tipping elements in the Earth’s climate system
Lenton, T. M., Held, H., Kriegler, E., Hall, J. W., Lucht, W., Rahmstorf, S., & Schellnhuber, H. J. (2008) · Proceedings of the National Academy of Sciences · doi:10.1073/pnas.0705414105 · Cited by 3,982 · see citing works
Hanlon, M., & Heitzman, S. M. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.09.002 · Cited by 3,172 · see citing works
Slowing Amazon deforestation through public policy and interventions in beef and soy supply chains
Nepstad, D., McGrath, D., Stickler, C., Alencar, A., Azevedo, A., Swette, B., Bezerra, T., DiGiano, M., Shimada, J., Seroa da Motta, R., et al. (2014) · Science · doi:10.1126/science.1248525 · Cited by 1,202 · see citing works
Hanlon, M., & Slemrod, J. (2008) · Journal of Public Economics · doi:10.1016/j.jpubeco.2008.09.004 · Cited by 1,191 · see citing works
Framing Sustainability in a Telecoupled World
Liu, J., Hull, V., Batistella, M., DeFries, R., Dietz, T., Fu, F., Hertel, T. W., Izaurralde, R. C., Lambin, E. F., Li, S., et al. (2013) · Ecology and Society · doi:10.5751/es-05873-180226 · Cited by 1,099 · see citing works
Estimating the Worldwide Extent of Illegal Fishing
Agnew, D. J., Pearce, J., Pramod, G., Peatman, T., Watson, R., Beddington, J. R., & Pitcher, T. J. (2009) · PLoS ONE · doi:10.1371/journal.pone.0004570 · Cited by 1,009 · see citing works
Béné, C., Arthur, R. I., Norbury, H., Allison, E. H., Beveridge, M. C. M., Bush, S. R., Campling, L., Leschen, W., Little, D. C., Squires, D., et al. (2015) · World Development · doi:10.1016/j.worlddev.2015.11.007 · Cited by 882 · see citing works
Globalization of land use: distant drivers of land change and geographic displacement of land use
Meyfroidt, P., Lambin, É. F., Erb, K., & Hertel, T. W. (2013) · Current Opinion in Environmental Sustainability · doi:10.1016/j.cosust.2013.04.003 · Cited by 690 · see citing works
Gibbs, H. K., Rausch, L., Munger, J., Schelly, I., Morton, D. C., Noojipady, P., Soares-Filho, B., Barreto, P., Micol, L., & Walker, N. F. (2015) · Science · doi:10.1126/science.aaa0181 · Cited by 676 · see citing works
Transparency and sustainability in global commodity supply chains
Gardner, T. A., Benzie, M., Börner, J., Dawkins, E., Fick, S., Garrett, R., Godar, J., Grimard, A., Lake, S., Larsen, R. K., et al. (2019) · World Development · doi:10.1016/j.worlddev.2018.05.025 · Cited by 530 · see citing works
Zucman, G., Fagan, T. L., & Piketty, T. (2015) · University of Chicago Press eBooks · doi:10.7208/chicago/9780226245560.001.0001 · Cited by 523 · see citing works
Tax Havens: International Tax Avoidance and Evasion
Gravelle, J. G. (2009) · National Tax Journal · doi:10.17310/ntj.2009.4.07 · Cited by 468 · see citing works
How Large Are Global Fossil Fuel Subsidies?
Coady, D. P., Parry, I. W. H., Sears, L., & Shang, B. (2016) · World Development · doi:10.1016/j.worlddev.2016.10.004 · Cited by 428 · see citing works
Harrington, B. (2016) · Harvard University Press eBooks · doi:10.4159/9780674973619 · Cited by 341 · see citing works
Uncovering Offshore Financial Centers: Conduits and Sinks in the Global Corporate Ownership Network
Garcia‐Bernardo, J., Fichtner, J., Takes, F. W., & Heemskerk, E. M. (2017) · Scientific Reports · doi:10.1038/s41598-017-06322-9 · Cited by 337 · see citing works
Self-citationTransnational Corporations as ‘Keystone Actors’ in Marine Ecosystems
Österblom, H., Jouffray, J.-B., Folke, C., Crona, B., Troell, M., Merrie, A., & Rockström, J. (2015) · PLOS ONE · doi:10.1371/journal.pone.0127533 · Cited by 276 · see citing works
Self-citationCreating a safe operating space for iconic ecosystems
Scheffer, M., Barrett, S. A., Carpenter, S. R., Folke, C., Green, A. J., Holmgren, M., Hughes, T. P., Kosten, S., van de Leemput, I. A., Nepstad, D. C., et al. (2015) · Science · doi:10.1126/science.aaa3769 · Cited by 274 · see citing works
Integrating Finance into Global Production Networks
Coe, N. M., Lai, K. P. Y., & Wójcik, D. (2013) · Regional Studies · doi:10.1080/00343404.2014.886772 · Cited by 265 · see citing works
The governance of global wealth chains
Seabrooke, L., & Wigan, D. (2017) · Review of International Political Economy · doi:10.1080/09692290.2016.1268189 · Cited by 251 · see citing works
The hidden wealth of nations: the scourge of tax havens
(2016) · Choice Reviews Online · doi:10.5860/choice.194788 · Cited by 219 · see citing works
What problems and opportunities are created by tax havens?
Dharmapala, D. (2008) · Oxford Review of Economic Policy · doi:10.1093/oxrep/grn031 · Cited by 217 · see citing works
The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy
Cobham, A., Jánský, P., & Meinzer, M. (2015) · Economic Geography · doi:10.1111/ecge.12094 · Cited by 169 · see citing works
Tax havens and the production of offshore FDI: an empirical analysis
Haberly, D., & Wójcik, D. (2014) · Journal of Economic Geography · doi:10.1093/jeg/lbu003 · Cited by 164 · see citing works
Masked, diluted and drowned out: how global seafood trade weakens signals from marine ecosystems
Crona, B., Daw, T. M., Swartz, W., Norström, A. V., Nyström, M., Thyresson, M., Folke, C., Hentati‐Sundberg, J., Österblom, H., Deutsch, L., et al. (2015) · Fish and Fisheries · doi:10.1111/faf.12109 · Cited by 137 · see citing works
Self-citationThe Decentering of the Global Firm
Desai, M. A. (2009) · World Economy · doi:10.1111/j.1467-9701.2009.01212.x · Cited by 124 · see citing works
Capital without Borders: Wealth Managers and the One Percent
Harrington, B. (2016) · CBS Research Portal (Copenhagen Business School) · Cited by 105 · see citing works
Why Ecologists Should Care about Financial Markets
Galaz, V., Gars, J., Moberg, F., Nykvist, B., & Repinski, C. P. (2015) · Trends in Ecology & Evolution · doi:10.1016/j.tree.2015.06.015 · Cited by 102 · see citing works
Self-citationThe Finance Curse: Britain and the World Economy
Christensen, J., Shaxson, N., & Wigan, D. (2016) · The British Journal of Politics and International Relations · doi:10.1177/1369148115612793 · Cited by 96 · see citing works
Reuter, P. H. (2012) · World Bank, Washington, DC eBooks · doi:10.1596/978-0-8213-8869-3 · Cited by 88 · see citing works
Offshore and the new international political economy
Sharman, J. C. (2010) · Review of International Political Economy · doi:10.1080/09692290802686940 · Cited by 88 · see citing works
Fichtner, J. (2016) · Review of International Political Economy · doi:10.1080/09692290.2016.1243143 · Cited by 87 · see citing works
Self-citationAdapting to Regional Enforcement: Fishing Down the Governance Index
Österblom, H., Sumaila, U. R., Bodin, Ö., Hentati‐Sundberg, J., & Press, T. (2010) · PLoS ONE · doi:10.1371/journal.pone.0012832 · Cited by 81 · see citing works
Self-citationEconomic Effects of Regional Tax Havens
Desai, M., Foley, C. F., & Hines, J. R. (2004) · National Bureau of Economic Research · doi:10.3386/w10806 · Cited by 75 · see citing works
Closing Loopholes: Getting Illegal Fishing Under Control
Flothmann, S., von Kistowski, K. G., Dolan, E., Lee, E., de Meere, F. B. J., & Album, G. (2010) · Science · doi:10.1126/science.1190245 · Cited by 74 · see citing works
Dalla-Nora, E. L., Aguiar, A. P., Lapola, D. M., & Woltjer, G. B. (2014) · Land Use Policy · doi:10.1016/j.landusepol.2014.02.004 · Cited by 72 · see citing works
Miller, D. D., & Sumaila, U. R. (2013) · Marine Policy · doi:10.1016/j.marpol.2013.08.027 · Cited by 67 · see citing works
Brazil's Soy Moratorium: supply-chain governance is needed to avoid deforestation.
Gibbs, H., Rausch, L. L., Munger, J., Schelly, I. H., Morton, D. C., Noojipady, P., Filho, B. S., Barreto, P., Micol, L., & Walker, N. F. (2015) · Cited by 51 · see citing works
Gianni, M., Forestry, C. E., & Simpson, W. (2005) · Cited by 49 · see citing works
Veil over the nets (unravelling corporate liability for IUU fishing offences)
Griggs, L., & Lugten, G. (2006) · Marine Policy · doi:10.1016/j.marpol.2006.05.015 · Cited by 45 · see citing works
The Equator Principles: The Voluntary Approach to Environmentally Sustainable Finance
Richardson, B. J. (2005) · European Energy and Environmental Law Review · doi:10.54648/eelr2005041 · Cited by 44 · see citing works
Culprits or Bystanders? Offshore Jurisdictions and the Global Financial Crisis
Haberly, D., & Wójcik, D. (2017) · Journal of Financial Regulation · doi:10.1093/jfr/fjx005 · Cited by 39 · see citing works
A39 THE EFFECT OF UPDATED GFR CORRECTIONS ON CHILDREN??S RESULTS
Richardson, H., Clarke, G., & Buxton-Thomas, M. S. (2005) · Nuclear Medicine Communications · doi:10.1097/00006231-200503000-00051 · Cited by 32 · see citing works
Flagged first, then by citations
Cited by
Sorted by citations
Pervasive human-driven decline of life on Earth points to the need for transformative change
Díaz, S., Settele, J., Brondízio, E. S., Ngo, H. T., Agard, J., Arneth, A., Balvanera, P., Brauman, K. A., Butchart, S. H. M., Chan, K. M. A., et al. (2019) · Science · doi:10.1126/science.aax3100 · Cited by 2,773 · see citing works
Anatomy and resilience of the global production ecosystem
Nyström, M., Jouffray, J.-B., Norström, A. V., Crona, B., Søgaard Jørgensen, P., Carpenter, S. R., Bodin, Ö., Galaz, V., & Folke, C. (2019) · Nature · doi:10.1038/s41586-019-1712-3 · Cited by 343 · see citing works
Self-citationGlobal targets that reveal the social–ecological interdependencies of sustainable development
Reyers, B., & Selig, E. R. (2020) · Nature Ecology & Evolution · doi:10.1038/s41559-020-1230-6 · Cited by 249 · see citing works
Biodiversity: Concepts, Patterns, Trends, and Perspectives
Díaz, S. M., & Malhi, Y. S. (2022) · Annual Review of Environment and Resources · doi:10.1146/annurev-environ-120120-054300 · Cited by 208 · see citing works
Linking global drivers of agricultural trade to on-the-ground impacts on biodiversity
Green, J., Croft, S. A., Durán, A. P., Balmford, A. P., Burgess, N. D., Fick, S., Gardner, T. A., Godar, J., Suavet, C., Virah‐Sawmy, M., et al. (2019) · Proceedings of the National Academy of Sciences · doi:10.1073/pnas.1905618116 · Cited by 190 · see citing works
Promoting renewable energy through national energy legislation
Liu, Y., & Feng, C. Q. (2023) · Energy Economics · doi:10.1016/j.eneco.2023.106504 · Cited by 183 · see citing works
Galaz, V., Crona, B., Dauriach, A., Scholtens, B., & Steffen, W. (2018) · Global Environmental Change · doi:10.1016/j.gloenvcha.2018.09.008 · Cited by 156 · see citing works
Self-citationLamb, W. F., & Minx, J. C. (2020) · Energy Research & Social Science · doi:10.1016/j.erss.2020.101429 · Cited by 134 · see citing works
Ensuring a Post-COVID Economic Agenda Tackles Global Biodiversity Loss
McElwee, P. D., Turnout, E., Chiroleu‐Assouline, M., Jennifer A. Clapp (University of Waterloo), Isenhour, C., Jackson, T. P., Kelemen, E., Miller, D. C., Rusch, G. M., Spangenberg, J. H., et al. (2020) · One Earth · doi:10.1016/j.oneear.2020.09.011 · Cited by 101 · see citing works
Leverage points in the financial sector for seafood sustainability
Jouffray, J., Crona, B., Wassénius, E., Bebbington, J., & Scholtens, B. (2019) · Science Advances · doi:10.1126/sciadv.aax3324 · Cited by 99 · see citing works
Self-citationDeep aspirations: towards a sustainable offshore Blue Economy
Novaglio, C., Bax, N., Boschetti, F., Emad, G. R., Frusher, S. D., Fullbrook, L., Hemer, M., Jennings, S., van Putten, I. E., Robinson, L. M., et al. (2021) · Reviews in Fish Biology and Fisheries · doi:10.1007/s11160-020-09628-6 · Cited by 86 · see citing works
Sievert, K., Lawrence, M. A., Parker, C., & Baker, P. (2020) · International Journal of Health Policy and Management · doi:10.34172/ijhpm.2020.238 · Cited by 87 · see citing works
Eighty-six EU policy options for reducing imported deforestation
Bager, S. L., Persson, U. M., & dos Reis, T. N. P. (2021) · One Earth · doi:10.1016/j.oneear.2021.01.011 · Cited by 88 · see citing works
Gill, D., Blythe, J. L., Bennett, N. J., Evans, L. S., Brown, K., Turner, R. A., Baggio, J. A., Baker, D. M., Ban, N. C., Brun, V., et al. (2023) · One Earth · doi:10.1016/j.oneear.2023.01.010 · Cited by 85 · see citing works
What are social-ecological systems and social-ecological systems research?
Biggs, R., Clements, H. S., Vos, A. D., Folke, C., Manyani, A., Maciejewski, K., Martín‐López, B., Preiser, R., Selomane, O., & Schlüter, M. (2021) · Routledge eBooks · doi:10.4324/9781003021339-2 · Cited by 81 · see citing works
The impacts of cocaine-trafficking on conservation governance in Central America
Wrathall, D. J., Devine, J., Aguilar‐González, B., Benessaiah, K., Tellman, E., Sesnie, S. E., Nielsen, E. A., Magliocca, N. R., McSweeney, K., Pearson, Z., et al. (2020) · Global Environmental Change · doi:10.1016/j.gloenvcha.2020.102098 · Cited by 72 · see citing works
Ouma, S. (2020) · Agenda Publishing eBooks · doi:10.2307/j.ctv13840b0 · Cited by 71 · see citing works
Fit for purpose? Clarifying the critical role of profit for sustainability
Hinton, J. B. (2020) · Journal of Political Ecology · doi:10.2458/v27i1.23502 · Cited by 70 · see citing works
Transnational corporations, biosphere stewardship, and sustainable futures
Österblom, H., Bebbington, J., Blasiak, R., Sobkowiak, M., & Folke, C. (2022) · Annual Review of Environment and Resources · doi:10.1146/annurev-environ-120120-052845 · Cited by 70 · see citing works
Self-citationUnderstanding the role of illicit transactions in land-change dynamics
Tellman, B., Magliocca, N. R., Turner, B. L., & Verburg, P. H. (2020) · Nature Sustainability · doi:10.1038/s41893-019-0457-1 · Cited by 68 · see citing works
Political Status and Tax Haven Investment of Emerging Market Firms: Evidence from China
Deng, Z., Yan, J., & Sun, P. (2019) · Journal of Business Ethics · doi:10.1007/s10551-018-4090-0 · Cited by 59 · see citing works
Beyond Carbon Pricing: Tax Reform is Climate Policy
Green, J. F. (2021) · Global Policy · doi:10.1111/1758-5899.12920 · Cited by 54 · see citing works
Enabling transformative economic change in the post‐2020 biodiversity agenda
Turnhout, E., McElwee, P. D., Chiroleu‐Assouline, M., Jennifer A. Clapp (University of Waterloo), Isenhour, C., Kelemen, E., Jackson, T. P., Miller, D. C., Rusch, G. M., Spangenberg, J. H., et al. (2021) · Conservation Letters · doi:10.1111/conl.12805 · Cited by 52 · see citing works
Biodiversity targets will not be met without debt and tax justice
Dempsey, J., Irvine-Broque, A., Bigger, P., Christiansen, J., Muchhala, B., Nelson, S. H., Rojas-Marchini, F., Shapiro-Garza, E., Schuldt, A., & DiSilvestro, A. (2021) · Nature Ecology & Evolution · doi:10.1038/s41559-021-01619-5 · Cited by 36 · see citing works
Flags for sale: An empirical assessment of flag of convenience desirability to foreign vessels
Petrossian, G. A., Sosnowski, M. C., Miller, D. D., & Rouzbahani, D. (2020) · Marine Policy · doi:10.1016/j.marpol.2020.103937 · Cited by 50 · see citing works
Ecological Finance Theory: New Foundations
Lagoarde‐Segot, T., & Martínez, E. A. (2020) · International Review of Financial Analysis · doi:10.1016/j.irfa.2021.101741 · Cited by 50 · see citing works
Fish crimes in the global oceans
Belhabib, D., & Billon, P. L. (2022) · Science Advances · doi:10.1126/sciadv.abj1927 · Cited by 48 · see citing works
Understanding the Stickiness of Commodity Supply Chains Is Key to Improving Their Sustainability
dos Reis, T. N. P., Meyfroidt, P., zu Ermgassen, E. K. H. J., West, C., Gardner, T. A., Bager, S. L., Croft, S. A., Lathuillière, M. J., & Godar, J. (2020) · One Earth · doi:10.1016/j.oneear.2020.06.012 · Cited by 49 · see citing works
Narco‐Fish: Global fisheries and drug trafficking
Belhabib, D., Billon, P. L., & Wrathall, D. J. (2020) · Fish and Fisheries · doi:10.1111/faf.12483 · Cited by 46 · see citing works
Farooq, U., Subhani, B. H., Shafiq, M. N., & Gillani, S. (2023) · Energy Reports · doi:10.1016/j.egyr.2023.05.254 · Cited by 42 · see citing works
Temouri, Y., Nardella, G., Jones, C. M., & Brammer, S. J. (2021) · British Journal of Management · doi:10.1111/1467-8551.12559 · Cited by 42 · see citing works
Hileman, J. D., Kallstenius, I., Häyhä, T., Palm, C., & Cornell, S. (2020) · PLoS ONE · doi:10.1371/journal.pone.0241453 · Cited by 42 · see citing works
Questioning Impact: A Cross-Disciplinary Review of Certification Standards for Sustainability
Jellema, S. F., Werner, M., Rasche, A., & Cornelissen, J. (2022) · Business & Society · doi:10.1177/00076503211056332 · Cited by 39 · see citing works
Ford, J. H., & Wilcox, C. (2018) · Marine Policy · doi:10.1016/j.marpol.2018.10.026 · Cited by 39 · see citing works
Entangled chains of global value and wealth
Bair, J., Ponte, S., Seabrooke, L., & Wigan, D. (2023) · Review of International Political Economy · doi:10.1080/09692290.2023.2220268 · Cited by 38 · see citing works
Boillat, S., Ceddia, M. G., & Bottazzi, P. (2022) · Global Environmental Change · doi:10.1016/j.gloenvcha.2022.102571 · Cited by 32 · see citing works
Large-Scale Collective Action to Avoid an Amazon Tipping Point – Key Actors and Interventions
Lima, M. G. B., Harring, N., Jagers, S. C., Löfgren, Å., Persson, U. M., Sjöstedt, M., Brülde, B., Langlet, D., Steffen, W., & Alpízar, F. (2020) · Current Research in Environmental Sustainability · doi:10.1016/j.crsust.2021.100048 · Cited by 31 · see citing works
Understanding deforestation lock-in: Insights from Land Reform settlements in the Brazilian Amazon
Russo Lopes, G., & Bastos Lima, M. G. (2022) · Frontiers in Forests and Global Change · doi:10.3389/ffgc.2022.951290 · Cited by 31 · see citing works
Cloud/edge computing for compliance in the Brazilian livestock supply chain
Bergier, I., Papa, M., Silva, R., & Santos, P. M. (2020) · The Science of The Total Environment · doi:10.1016/j.scitotenv.2020.143276 · Cited by 29 · see citing works
Blum, D., Aguiar, S., Sun, Z., Müller, D., Alvarez, A., Aguirre, I., Domingo, S., & Mastrángelo, M. E. (2022) · Global Environmental Change · doi:10.1016/j.gloenvcha.2022.102511 · Cited by 29 · see citing works
Österblom, H., Wabnitz, C. C. C., Tladi, D., Allison, E. H., Arnaud‐Haond, S., Bebbington, J., Bennett, N. J., Blasiak, R., Boonstra, W., Choudhury, A., et al. (2023) · Springer eBooks · doi:10.1007/978-3-031-16277-0_13 · Cited by 29 · see citing works
Self-citationEquity and justice should underpin the discourse on tipping points
Pereira, L. M., Gianelli, I., Achieng, T., Amon, D. J., Archibald, S. A., Arif, S., Castro, A., Chimbadzwa, T. P., Coetzer, K., Field, T.-L., et al. (2024) · Earth System Dynamics · doi:10.5194/esd-15-341-2024 · Cited by 35 · see citing works
Illegal Logging, Fishing, and Wildlife Trade
Bank, W. (2019) · World Bank, Washington, DC eBooks · doi:10.1596/32806 · Cited by 26 · see citing works
Ship scrappage records reveal disturbing environmental injustice
Wan, Z., Wang, L., Chen, J., & Sperling, D. (2021) · Marine Policy · doi:10.1016/j.marpol.2021.104542 · Cited by 25 · see citing works
Editorial: Illegal Fishing as a Trans-National Crime
Belhabib, D., & Billon, P. L. (2020) · Frontiers in Marine Science · doi:10.3389/fmars.2020.00162 · Cited by 25 · see citing works
Power & protein—closing the ‘justice gap’ for food system transformation
Baudish, I., Sahlin, K. R., Béné, C., Oosterveer, P. J. M., Prins, H., & Pereira, L. M. (2024) · Environmental Research Letters · doi:10.1088/1748-9326/ad3d6f · Cited by 26 · see citing works
Ouma, S. (2023) · Dialogues in Human Geography · doi:10.1177/20438206231157902 · Cited by 20 · see citing works
Women and adaptive capacity to climate change in East African seascapes – Zanzibar as an example
de la Torre‐Castro, M., Lindström, L., Jiddawi, N. S., Pike, F., & Max, A. (2022) · Frontiers in Marine Science · doi:10.3389/fmars.2022.931883 · Cited by 19 · see citing works
Galaz, V., Rocha, J., García, P. A. S., Dauriach, A., Roukny, T., & Jørgensen, P. S. (2023) · The Lancet Planetary Health · doi:10.1016/s2542-5196(23)00232-2 · Cited by 22 · see citing works
Self-citationGlobal environmental governance in times of turbulence
Galaz, V. (2022) · One Earth · doi:10.1016/j.oneear.2022.05.018 · Cited by 17 · see citing works
Self-citationThe hidden role of processors in an individual transferable quota fishery
Edwards, D. N., & Pinkerton, E. W. (2019) · Ecology and Society · doi:10.5751/es-11148-240336 · Cited by 16 · see citing works
Global Justice and the Biodiversity Crisis
Armstrong, C. (2024) · doi:10.1093/9780191888090.001.0001 · Cited by 17 · see citing works
Conceptualizing the governance challenges for food system transformation
Vignola, R., & Oosterveer, P. J. M. (2025) · Frontiers in Sustainable Food Systems · doi:10.3389/fsufs.2025.1397574 · Cited by 12 · see citing works
Harnessing network power: Weaponised interdependence in global tax policy
Christensen, R. C. (2024) · Global Policy · doi:10.1111/1758-5899.13456 · Cited by 12 · see citing works
Choquet, P.-L. (2019) · The Anthropocene Review · doi:10.1177/2053019619865925 · Cited by 12 · see citing works
Five rules for scientifically credible nature markets
zu Ermgassen, S., Swinfield, T., Bull, J. W., Duffus, N., Macintosh, A., Maron, M., Theis, S., White, T. G., & Evans, M. (2026) · Nature Ecology & Evolution · doi:10.1038/s41559-025-02932-z · Cited by 11 · see citing works
Warikandwa, T. V. (2023) · Cogent Social Sciences · doi:10.1080/23311886.2023.2286043 · Cited by 11 · see citing works
Marine reserve benefits and recreational fishing yields: The winners and the losers
Kayal, M., Cigala, M., Cambra, E., Soulat, N., Mercader, M., Lebras, A., Ivanoff, P., Sébési, L., Lassus-Debat, A., Hartmann, V., et al. (2020) · PLoS ONE · doi:10.1371/journal.pone.0237685 · Cited by 11 · see citing works
Freestone, D., Bjergstrom, K. N., Gjerde, K. M., Halpin, P. N., Fleming, K., Hudson, A., Rogers, A. D., Sapsford, F., Tsontos, V. M., Vázquez, J., et al. (2024) · Frontiers in Marine Science · doi:10.3389/fmars.2024.1427099 · Cited by 10 · see citing works
Tax havens are the tip of the iceberg
Belhabib, D., & Billon, P. L. (2018) · Nature Ecology & Evolution · doi:10.1038/s41559-018-0704-2 · Cited by 10 · see citing works
Closing Gaps in National Regulations Against IUU Fishing
Hutniczak, B., Delpeuch, C., & Leroy, A. (2019) · OECD food, agriculture and fisheries working papers · doi:10.1787/9b86ba08-en · Cited by 10 · see citing works
Investments' role in ecosystem degradation
Ceddia, M. G. (2020) · Science · doi:10.1126/science.abb5756 · Cited by 10 · see citing works
Law, knowledge and space: Expertise across the legal geographies of green finance
Bogner, L. (2024) · Competition & Change · doi:10.1177/10245294241240921 · Cited by 9 · see citing works
Beyond tipping points: risks, equity, and the ethics of intervention
Pereira, L. M., Smith, S. R., Gifford, L., Newell, P. J., Villasante, S., Achieng, T., Castro, A., Constantino, S. M., Powell, T., Ghadiali, A., et al. (2025) · Earth System Dynamics · doi:10.5194/esd-16-1267-2025 · Cited by 18 · see citing works
The dry sky: future scenarios for humanity's modification of the atmospheric water cycle
Keys, P. W., Wang‐Erlandsson, L., Moore, M., Pranindita, A., Stenzel, F., Varis, O., Warrier, R. R., Wong, R. B., D’Odorico, P., & Folke, C. (2024) · Global Sustainability · doi:10.1017/sus.2024.9 · Cited by 8 · see citing works
Mollan, S., & Sævold, K. (2025) · Enterprise & Society · doi:10.1017/eso.2024.26 · Cited by 8 · see citing works
Fossil Capital in the Caribbean: The Toxic Role of “Regulatory Havens” in Climate Change
Atiles, J., & Whyte, D. (2025) · Regulation & Governance · doi:10.1111/rego.70001 · Cited by 8 · see citing works
Modern tax Havens: the Experience of European Countries
Kosenkova, Y. (2022) · MONTENEGRIN JOURNAL OF ECONOMICS · doi:10.14254/1800-5845/2022.18-4.6 · Cited by 8 · see citing works
Kayal, M., Lewis, H., Ballard, J., & Kayal, E. (2019) · Rethinking Ecology · doi:10.3897/rethinkingecology.4.32116 · Cited by 8 · see citing works
Outcomes of migration as adaptation: a conceptual framework for migration governance
Abel, K., Katz, B., Rose, S., & Wrathall, D. J. (2023) · Journal of Integrative Environmental Sciences · doi:10.1080/1943815x.2023.2246525 · Cited by 8 · see citing works
Tax havens and reputational costs
DePaul, A., Murphy, F., & Vernon, M. (2024) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2024.101761 · Cited by 7 · see citing works
Southern Green Criminology: Fundamental Concepts
Goyes, D. R. (2023) · Springer eBooks · doi:10.1007/978-3-031-27754-2_1 · Cited by 7 · see citing works
The political ecology of asset manager capitalism and the harmful fiction of universal ownership
Prodani, K., Svetlova, E., Lynch, C. R., & Turnhout, E. (2025) · Geoforum · doi:10.1016/j.geoforum.2025.104350 · Cited by 6 · see citing works
Kinds, A., Lazzari, N., Skerritt, D. J., Ainsworth, G. B., Carvalho, A. R., Roumbedakis, K., Majluf, P., Palomares, M. L. D., Sumaila, U. R., & Villasante, S. (2024) · Marine Policy · doi:10.1016/j.marpol.2024.106474 · Cited by 7 · see citing works
Jurn, K., Lavallee, J. P., & KING, L. P. (2018) · Geoforum · doi:10.1016/j.geoforum.2018.10.019 · Cited by 6 · see citing works
Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets
Irawan, F., & Ulinnuha, I. A. (2022) · Jurnal Dinamika Akuntansi dan Bisnis · doi:10.24815/jdab.v9i1.23217 · Cited by 6 · see citing works
Organised Crime in the Fisheries Sector
Witbooi, E., Ali, K.-D., Santosa, M. A., Hurley, G., Husein, Y., Maharaj, S., Okafor-Yarwood, I., Quiroz, I. A., & Salas, O. (2023) · Springer eBooks · doi:10.1007/978-3-031-16277-0_16 · Cited by 6 · see citing works
Felix, K. N., Jones, C. M., Rewilak, J. M., & Temouri, Y. (2025) · Management International Review · doi:10.1007/s11575-025-00592-6 · Cited by 5 · see citing works
Global inequalities in ownership-based carbon footprints
Chancel, L., & Rehm, Y. (2026) · Nature Climate Change · doi:10.1038/s41558-026-02662-5 · Cited by 5 · see citing works
Impact of Environmental Taxation on Environmental Sustainability in Nigeria
Brown, J. A. (2022) · Texila international journal of academic research · doi:10.21522/tijar.2014.09.03.art002 · Cited by 5 · see citing works
In Indonesia and beyond nature conservation needs independent science
Laurance, W. F., Mudhoffir, A. M., Pusparini, W., Meijaard, E., & Engert, J. E. (2023) · Current Biology · doi:10.1016/j.cub.2023.04.068 · Cited by 5 · see citing works
Degrowth and the Blue Belt: Rethinking marine conservation in the British Overseas Territories
Howson, P. (2020) · Ocean & Coastal Management · doi:10.1016/j.ocecoaman.2020.105290 · Cited by 5 · see citing works
Bambi, P. D. R., & Pea-Assounga, J. B. B. (2025) · Frontiers in Environmental Science · doi:10.3389/fenvs.2025.1631189 · Cited by 4 · see citing works
Ecopreneurs and agricultural waste management
Bahrololoum, S., Kermani, M. M. M., & Koohzadi, F. (2022) · Journal of global entrepreneurship research · doi:10.1007/s40497-022-00311-7 · Cited by 4 · see citing works
Who owns Puerto Rico’s beaches ? Law, extractivism, and the political economy of paradise
Atiles, J. (2025) · Third World Quarterly · doi:10.1080/01436597.2025.2549362 · Cited by 3 · see citing works
Global Climate Policy Beyond the Paris Agreement
Green, J. (2023) · PS Political Science & Politics · doi:10.1017/s1049096523000318 · Cited by 5 · see citing works
Hauser, L. T., Damm, A., & Santos, M. J. (2025) · Earth s Future · doi:10.1029/2024ef005474 · Cited by 3 · see citing works
« Artisan, ça veut tout et rien dire » - Quelle lutte des classes dans la pêche bretonne ?
Clouette, F. (2021) · VertigO · doi:10.4000/vertigo.29804 · Cited by 3 · see citing works
Could environmental and conservation sciences benefit from an anonymized journal?
Engert, J. E. (2022) · Conservation Letters · doi:10.1111/conl.12909 · Cited by 3 · see citing works
Foale, S. J. (2021) · ANU Press eBooks · doi:10.22459/ue.2020.03 · Cited by 3 · see citing works
Ownership infinity pools: finding control strategies in multinational enterprises
Castro, D. P., & Seabrooke, L. (2025) · Review of International Political Economy · doi:10.1080/09692290.2025.2589953 · Cited by 3 · see citing works
Leveraging keystone agents in extractive industries to advance sustainability
Scholtens, B. (2023) · Global Environmental Change · doi:10.1016/j.gloenvcha.2023.102794 · Cited by 2 · see citing works
When land becomes capital: farmland financialization and sustainability in Brazil
da Silva, D. P. G., & Arima, E. Y. (2025) · Environmental Research Letters · doi:10.1088/1748-9326/ae0faf · Cited by 2 · see citing works
Guidara, A. (2025) · Reporting and Accountability Review · doi:10.22495/rarv2i2p2 · Cited by 2 · see citing works
Reznikova, N. V., Іващенко, О. А., & ДВОРНИК, І. (2022) · Herald of Khmelnytskyi National University Economic sciences · doi:10.31891/2307-5740-2022-304-2(2)-42 · Cited by 2 · see citing works
Anderson, T. G., Pons, D., Taylor, M. J., Xuruc, A., Salvatierra, H. R., Guido, Z., Sullivan, J. A., Liverman, D. M., & Anchukaitis, K. J. (2025) · Climatic Change · doi:10.1007/s10584-025-03978-5 · Cited by 4 · see citing works
Fighting illegal, unreported and unregulated fishing
OECD (2020) · OECD review of fisheries. Policies and summary statistics · doi:10.1787/baeb1fe2-en · Cited by 2 · see citing works
Bozesan, M. (2020) · Springer eBooks · doi:10.1007/978-3-030-54016-6_1 · Cited by 2 · see citing works
Transformation of the private offshore wealth management service industry in the emerging economy
Chitumbura, J., & Takawira, O. (2021) · Journal of Governance and Regulation · doi:10.22495/jgrv10i2art13 · Cited by 2 · see citing works
INVESTOR HOLDINGS AND SUSTAINABLE FINANCE PRACTICES IN INDIAN FIRMS
Mayank, J. A. I. N. (2023) · Journal of Public Administration Finance and Law · doi:10.47743/jopafl-2023-27-15 · Cited by 2 · see citing works
- Authors
- Galaz, V., Crona, B., Dauriach, A., Jouffray, J.-B., Österblom, H., & Fichtner, J.
- Affiliations
- Royal Swedish Academy of Sciences (SE)
- Stockholm Resilience Centre (SE)
- University of Amsterdam (NL)
- Corresponding author
- Galaz, Victor
- ORCID
- Venue
- Nature Ecology & Evolution
- Published
- 2018-08-13
- Volume
- 2
- Issue
- 9
- Pages
- 1352-1357
- ISSN
- 2397-334X (ISSN-L)
- OpenAlex
- W2883298128
- Cited by
- 149
- References
- 42
- Citations by year
- 2026: 6 · 2025: 15 · 2024: 18 · 2023: 16 · 2022: 19 · 2021: 16 · 2020: 38 · 2019: 16 · 2018: 5
- FWCI
- 15.17
- Type
- journal article
- Language
- en
- Update notices
- correction (2018-08-17)
- Open access
- closed
- Licence
- Locations
- Nature Ecology & Evolution (publishedVersion)
- PubMed (publishedVersion)
- Funders
- Ocean Foundation
- Stiftelsen för Miljöstrategisk Forskning
- European Commission
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Corporate Taxation and Avoidance
- Social Sciences › Sociology and Political Science › Crime, Illicit Activities, and Governance
- Physical Sciences › Environmental Science › Global and Planetary Change › Conservation, Biodiversity, and Resource Management
- Keywords
- tax havens, financial secrecy, environmental degradation, illegal, unreported and unregulated fishing, fisheries, Brazilian Amazon, beef industry, foreign capital flows, corporate sustainability, environmental policy
- MeSH terms
- Agriculture, Animals, Brazil, Conservation of Natural Resources, Taxes
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review