Tax havens, The perverse effects of globalization on national economies

Jacques Fontanel ()
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Jacques Fontanel: CESICE - Centre d'études sur la sécurité internationale et les coopérations européennes - UGA - Université Grenoble Alpes - IEPG - Sciences Po Grenoble-UGA - Institut d'études politiques de Grenoble - UGA - Université Grenoble Alpes

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Abstract: Tax havens contribute to the degradation of available statistical information, they aggravate the public debt of many States, they participate in the plunder of developing countries and they call into question the principle of equality of citizens and businesses before the tax. In addition, by their action and the cover-up they allow on the "reality" of financial funds, they sometimes prevent developing countries from benefiting from the funds generated by the activities carried out on their territory.

Date: 2020
Note: View the original document on HAL open archive server: https://hal.univ-grenoble-alpes.fr/hal-02427946v1
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