“…Comparative studies are rare (Stevens 2017; Weber and Van de Sande 2017 are examples) and mostly outdated (Gardner and Marlow 1983;Mayr and McGrath 1997). There is an abundance of academic articles on shipping tax regimes in individual countries, such as the USA (Farr 2014), Greece (Marlow and Mitroussi 2008;Matsos 2009;Merika et al 2019;Panagiotou and Thanopoulou 2019), UK (Brownrigg et al 2001), Canada (Brooks and Hodgson 2005), Taiwan (Chiu 2007), China (Wan 1988), Germany (Elschner 2009), South Korea and Japan (Yang 2014). A second group of literature covered the impacts of shipping-specific tax regimes, such as impacts on investments in ships (Marlow 1991a, b, c;Evans 1984;Glen 1996;McWilliams et al 1995), on seafarer employment (Gekara 2010), choice of flag (Bergantino and Marlow 1998;Marlow and Mitroussi 2011;Kavussanos and Tsekrekos 2011;CEBR 2017) and balance of payments (Gardner 1975;Haralambides 1989).…”