Qualitative and Quantitative Approach for Identifying the Largest Tax Havens in the World

Oana Maria Neagu ()
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Oana Maria Neagu: Bucharest University of Economic Studies

Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 2, 50-56

Abstract: Tax havens are associated with avoiding the payment of tax obligations, whose origins are as old as taxation itself. Different set of criteria are used for defining tax havens, from very low or zero taxes to lack of transparency, financial secrecy and amount of profits reported in other jurisdictions. The purpose of this paper is the identification of the jurisdictions considered the largest tax havens in the world. On one hand, the qualitative list of tax havens provided by OECD and the European Union are strongly politicized, mentioning none of its members and misidentifying the real tax havens, and on the other hand, analyzing the qualitative studies performed by internationally recognized economists that use different research methodologies, revealed the largest tax havens as being: Ireland, Cayman Islands, British Virgin Islands, Singapore, Switzerland, Netherlands, Luxembourg, Hong Kong and Bermuda.

Keywords: tax havens list; qualitative; quantitative (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2019
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