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Tax Havens and Criminology

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  • Alain Deneault

Abstract

For more then thirty years, "tax havens" have allowed major players form the political and financial spheres, as well as from the criminal one, to act in a "sovereign" way, that is to say, in a determinant way, so that their decisions become decisive in the historical course. "Offshore sovereignty" designates the opportunities that actors off all stripes have in the offshore centres, legal havens, free zones and free ports of the world, to conduct their activities unhampered by state structures, which they do by investing their money in recognized economic entities, or financing political parties.

Suggested Citation

  • Alain Deneault, 2007. "Tax Havens and Criminology," Global Crime, Taylor & Francis Journals, vol. 8(3), pages 260-270, August.
    • Handle: RePEc:taf:fglcxx:v:8:y:2007:i:3:p:260-270
    DOI: 10.1080/17440570701507802
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    Cited by:

    1. repec:jes:wpaper:y:2013:v:5:p:33-42 is not listed on IDEAS
    2. Loredana Maftei, 2013. "An Overview Of The European Tax Havens," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(1), pages 41-50.

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