Paradis fiscaux et barrières juridiques

Éric Vernier ()
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Éric Vernier: LEM - Lille économie management - UMR 9221 - UA - Université d'Artois - UCL - Université catholique de Lille - Université de Lille - CNRS - Centre National de la Recherche Scientifique

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Abstract: Tax havens remain a leading problem for the balancing of national budgets, and an invaluable boon for the global financial sector. Even a cursory glance at history suffices to show that ever since taxes have existed, people have found ways and places to avoid them. However, defining the term "tax haven" is a difficult exercise, and international financial institutions are unable to agree on the list of non-cooperative States. The difference in their approaches can essentially be explained by political and geostrategic considerations. They intend, on behalf of questionable motives, both to protect those who would prepare these stigmatising lists, and to preserve the vulnerability of the States they seek to include on them.

Date: 2022-06-08
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Published in Les Cahiers de la justice, 2022, 2 (2), pp.249-259. ⟨10.3917/cdlj.2202.0249⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03697633

DOI: 10.3917/cdlj.2202.0249

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