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Tax havens. States complicities

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  • Jacques Fontanel

    (CESICE - Centre d'études sur la sécurité internationale et les coopérations européennes - IEPG - Sciences Po Grenoble - Institut d'études politiques de Grenoble - UGA [2016-2019] - Université Grenoble Alpes [2016-2019])

Abstract

Over the past 40 years, these tax havens have multiplied, businesses have used their services, through some of the world's largest service companies, and banks have facilitated both money laundering and tax avoidance. There are different types of tax havens, they are not always located in small islands. The OECD and the FATF are charged with taking action to reduce the harmful effects of these tax and criminal operations, but the interests of large firms lead some states not to reject the application of beggar-thy-neighbour policies. Multinational firms, especially in digital economy, are particularly effective at evading taxes by playing on the profound differences in taxation and banking regulations between countries. This increases national and international economic injustice and social inequality.

Suggested Citation

  • Jacques Fontanel, 2017. "Tax havens. States complicities," Post-Print hal-03181580, HAL.
    • Handle: RePEc:hal:journl:hal-03181580
    Note: View the original document on HAL open archive server: https://hal.univ-grenoble-alpes.fr/hal-03181580
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    File URL: https://hal.univ-grenoble-alpes.fr/hal-03181580/document
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    References listed on IDEAS

    as
    1. Jacques Fontanel & Manas Chatterji, 2008. "War, peace and security," Post-Print hal-02388881, HAL.
    2. Ron Smith & Jacques Fontanel, 2008. "International security, defence economics and the powers of nations," Post-Print hal-02091131, HAL.
    3. Zucman, Gabriel & Fagan, Teresa Lavender & Piketty, Thomas, 2015. "The Hidden Wealth of Nations," University of Chicago Press Economics Books, University of Chicago Press, number 9780226245423, Febrero.
    Full references (including those not matched with items on IDEAS)

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