Tax Havens and the Commercialization of State Sovereignty
AbstractOver the past three decades there has been a spectacular rise in thenumber of microstates serving as tax havens and bogus locations foractual or phantom corporations. Most, but not all, of these havens these paradis fisscaux as the French, with some irony, call them are smalltourist resorts. Of the seventy or so tax havens identi ed in recentcounts, most serve as mere booking centers for the larger nancialcenters of London, Tokyo, and New York. Yet the combined effect of taxhavens on the world economy is staggering: According to some estimates,as much as half of the world s stock of money either resides in taxhavens or passes through them.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Cambridge University Press in its journal International Organization.
Volume (Year): 56 (2002)
Issue (Month): 01 (December)
Contact details of provider:
Postal: The Edinburgh Building, Shaftesbury Road, Cambridge CB2 2RU UK
Fax: +44 (0)1223 325150
Web page: http://journals.cambridge.org/jid_INOProvider-Email:email@example.com
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Schwarz, Peter, 2011. "Money launderers and tax havens: Two sides of the same coin?," International Review of Law and Economics, Elsevier, vol. 31(1), pages 37-47, March.
- Joel Slemrod & John D. Wilson, 2006.
"Tax Competition With Parasitic Tax Havens,"
NBER Working Papers
12225, National Bureau of Economic Research, Inc.
- Mutascu, Mihai & Tiwari, Aviral & Estrada, Fernando, 2011.
"Taxation and political stability,"
36855, University Library of Munich, Germany, revised Feb 2012.
- Peter Schwarz, 2009. "Tax-avoidance strategies of American multinationals: an empirical analysis," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 30(8), pages 539-549.
- John Christensen & Mark Hampton, 2005. "Exploring the relationship between tourism and offshore finance in small island economies: lessons from Jersey," International Finance 0507006, EconWPA.
- Genschel, Philipp, 2005. "Globalisation and the transformation of the tax state," TranState Working Papers 10, University of Bremen, Collaborative Research Center 597: Transformations of the State.
- Lutz Preuss, 2012. "Responsibility in Paradise? The Adoption of CSR Tools by Companies Domiciled in Tax Havens," Journal of Business Ethics, Springer, vol. 110(1), pages 1-14, September.
- Christoph Farquet, 2012. "The Rise Of The Swiss Tax Haven In The Interwar Period: An International Comparison," Working Papers 0027, European Historical Economics Society (EHES).
- Fernando, Estrada & Mihai, Mutascu & Aviral Kumar, Tiwari, 2013.
"Estabilidad política y tributación
[Taxation and political stability]," MPRA Paper 45226, University Library of Munich, Germany.
- Estrada, Fernando & Mutascu, Mihai & Tiwari, Aviral, 2011.
"Estabilidad política y tributación
[Taxation and political stability]," MPRA Paper 32414, University Library of Munich, Germany.
- Estrada, Fernando & Mutascu, Mihai & Tiwari, Aviral, 2011. "Estabilidad política y tributación
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Keith Waters).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.