Tax havens. States complicities

Jacques Fontanel ()
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Jacques Fontanel: CESICE - Centre d'études sur la sécurité internationale et les coopérations européennes - IEPG - Sciences Po Grenoble - Institut d'études politiques de Grenoble - UGA [2016-2019] - Université Grenoble Alpes [2016-2019]

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Abstract: Over the past 40 years, these tax havens have multiplied, businesses have used their services, through some of the world's largest service companies, and banks have facilitated both money laundering and tax avoidance. There are different types of tax havens, they are not always located in small islands. The OECD and the FATF are charged with taking action to reduce the harmful effects of these tax and criminal operations, but the interests of large firms lead some states not to reject the application of beggar-thy-neighbour policies. Multinational firms, especially in digital economy, are particularly effective at evading taxes by playing on the profound differences in taxation and banking regulations between countries. This increases national and international economic injustice and social inequality.

Keywords: Tax havens; beggar-thy-neighbour; injustice; social inequalities; Paradis fiscal; inégalités sociales (search for similar items in EconPapers)
Date: 2017-10-23
Note: View the original document on HAL open archive server: https://hal.univ-grenoble-alpes.fr/hal-03181580v1
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Published in Economie de la Sécurité Internationale, Oct 2017, Paris, France

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