The Resource Whose "treasure islands"? The role of tax havens in the global economy

Whose "treasure islands"? The role of tax havens in the global economy

Label
Whose "treasure islands"? The role of tax havens in the global economy
Title
Whose "treasure islands"? The role of tax havens in the global economy
Creator
Subject
Language
eng
Summary
In this special report the author compares two recent works with the same title ("Treasure islands") but with radically different views on the role of tax havens in the global economy: an article by James R. Hines Jr. (2010) and a book by Nicholas Shaxson (2011). He discusses jurisdictions and practices, definitions and applications, the question what practices are objectionable, tax havens as an escape from bad policy, tax evasion, state size and policy, the question whether economic globalization is good, and capital mobility and poor countries
Citation source
In: Tax notes international. - Falls Church. - Vol. 67 (2012),
http://library.link/vocab/creatorName
Kudrle, R.T
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax haven
  • tax evasion
  • tax policy
  • globalization
Label
Whose "treasure islands"? The role of tax havens in the global economy
Instantiates
Publication
Label
Whose "treasure islands"? The role of tax havens in the global economy
Publication

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