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Tax Havens and the Commercialization of State Sovereignty

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  • Palan, Ronen
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    Abstract

    Over 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 Info

    Article provided by Cambridge University Press in its journal International Organization.

    Volume (Year): 56 (2002)
    Issue (Month): 01 (December)
    Pages: 151-176

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    Handle: RePEc:cup:intorg:v:56:y:2002:i:01:p:151-176_44

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    Cited by:
    1. John Christensen & Mark Hampton, 2005. "Exploring the relationship between tourism and offshore finance in small island economies: lessons from Jersey," International Finance 0507006, EconWPA.
    2. Fernando, Estrada & Mihai, Mutascu & Aviral Kumar, Tiwari, 2013. "Estabilidad política y tributación
      [Taxation and political stability]
      ," MPRA Paper 45226, University Library of Munich, Germany.
    3. Mutascu, Mihai & Tiwari, Aviral & Estrada, Fernando, 2011. "Taxation and political stability," MPRA Paper 32272, University Library of Munich, Germany.
    4. Slemrod, Joel & Wilson, John D., 2009. "Tax competition with parasitic tax havens," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1261-1270, December.
    5. 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.
    6. 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.
    7. 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).
    8. 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.
    9. 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.

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