9. L’argent caché: paradis fiscaux, optimisation et évasion fiscale

Sébastien Laffitte

Regards croisés sur l'économie, 2019, vol. n° 24, issue 1, 149-162

Abstract: Why do tax havens feature so strongly in our understanding of wealth dynamics and distribution ? As ?black holes? of global capital flows, the definition of tax havens is the subject of much debate. In spite of their unstable characterization, interest in tax havens has peaked in recent years, both in political and academic debates. Beyond the tax losses incurred by governments due to tax avoidance and tax planning, tax havens produce an uneven playing field, benefitting multinational companies and the richest individuals, thus increasing inequality. By looking at the history of jurisdictions, we demonstrate the positions taken by countries in the fight against tax evasion and the difficulty of creating tax fairness : these jurisdictions seem to have developed alongside modern capitalism, and are often assisted and backed by the richest countries in the world.

Date: 2019
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