Tax Havens: Investment Distortions and Policy Options

David W. Conklin and Darroch (Rick) A. Robertson

Canadian Public Policy, 1999, vol. 25, issue 3, 333-344

Abstract: Differences in business income tax rates among nations create the opportunity for tax minimization by diverting capital through lower tax jurisdictions. Furthermore, the opportunity to use a tax haven alters the relative rates of return between domestic and foreign investment. Financing reporting is often not sufficient to inform existing or potential stakeholders about the use of tax havens, limiting their ability to evaluate the risk of share price fluctuations in response to changes in tax regimes. For Canada, both national and international policy action is warranted in the context of these increasingly important issues.

Date: 1999
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