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Tax Havens within Legal Boundaries. Older and Newer Cases

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  • Anda Simona Rădulescu

Abstract

Tax havens, where many businesspeople, including the Romanians, keep the businesses to pay less taxes, but also away from the authorities and the media have become the subject of journalistic and legal investigations worldwide (see the case of Panama Papers) . In this paper we reveal some form of offshore fraud known more or less recent and famous.

Suggested Citation

  • Anda Simona Rădulescu, 2017. "Tax Havens within Legal Boundaries. Older and Newer Cases," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 20(64), pages 97-108, June.
    • Handle: RePEc:rej:journl:v:20:y:2017:i:64:p:97-108
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    References listed on IDEAS

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    1. Alexander Klemm & Stefan Parys, 2012. "Empirical evidence on the effects of tax incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 393-423, June.
    2. James R. Hines Jr., 2005. "Do Tax Havens Flourish?," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100, National Bureau of Economic Research, Inc.
    3. Andrew P. Morriss, 2010. "Offshore Financial Centers and Regulatory Competition," Books, American Enterprise Institute, number 50375, September.
    4. repec:aei:rpbook:24894 is not listed on IDEAS
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