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.
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Bibliographic InfoArticle provided by Cambridge University Press in its journal International Organization.
Volume (Year): 56 (2002)
Issue (Month): 01 (December)
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