Outlaw Paradise
«
The role of tax havens in the global economy has attracted growing academic and public attention. This new book provides a fascinating history of how several important jurisdictions became tax havens. It then addresses an important puzzle that is central to understanding the role of havens - how have havens been able to survive and continue to thrive even in the face of multilateral anti-haven initiatives by major countries and international organizations in the 21st century? The book generates important new insights into this question, and makes a significant contribution to understanding the history and role of tax havens.
» Dhammika Dharmapala, University of Chicago
In Outlaw Paradise, the author argues that countries become tax havens as a conscious economic development strategy. These countries do not have the natural resources or the population to pursue more traditional economic development strategies, but they do have the ability to write and implement laws that create a virtual resource: banking secrecy. Les mer
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Detaljer
- Forlag
- Lexington Books
- Innbinding
- Innbundet
- Språk
- Engelsk
- ISBN
- 9781793619914
- Utgivelsesår
- 2021
- Format
- 23 x 16 cm
Anmeldelser
«
The role of tax havens in the global economy has attracted growing academic and public attention. This new book provides a fascinating history of how several important jurisdictions became tax havens. It then addresses an important puzzle that is central to understanding the role of havens - how have havens been able to survive and continue to thrive even in the face of multilateral anti-haven initiatives by major countries and international organizations in the 21st century? The book generates important new insights into this question, and makes a significant contribution to understanding the history and role of tax havens.
» Dhammika Dharmapala, University of Chicago