Money at the Docks of Tax Havens: A Guide

Shafik Hebous

FinanzArchiv: Public Finance Analysis, 2014, vol. 70, issue 3, 458-485

Abstract: This essay critically revisits the roles and influences of tax havens in the world economy. It combines various messages of available studies in one scheme, and uses various data sources to document regularities regarding multinational firms, financial assets, and other relevant information for tax havens' businesses. The analysis motivates issues for future research and policy discussions.

Keywords: tax havens; tax avoidance; tax evasion; international taxation; corruption; offshore financial centers (search for similar items in EconPapers)
JEL-codes: F23 H25 H32 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (14)

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Working Paper: Money at the Docks of Tax Havens: A Guide (2011)
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DOI: 10.1628/001522108X684547

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