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Offshore Financial Centres and Unfair tax Competition

Author

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  • Anna Piotrowska

    (Nicolaus Copernicus University)

Abstract

The financial crisis has changed the perception of offshore financial centers. States struggling with the problem of huge public debt and international institutions, especially the OECD, began to accuse tax havens of using the unfair tax competition. Offshore centers were persuaded to adopt regulations which improve the exchange of tax information and facilitate mutual administrative assistance in tax matters.

Suggested Citation

  • Anna Piotrowska, 2014. "Offshore Financial Centres and Unfair tax Competition," Acta Universitatis Nicolai Copernici, Ekonomia, Uniwersytet Mikolaja Kopernika, vol. 45(2), pages 133-146.
    • Handle: RePEc:cpn:umkanc:2014:p:133-146
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    More about this item

    Keywords

    offshore financial centre; tax evasion;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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