Tax and Regulatory Avoidance Through Non-traditional Alternatives to Tax Havens

Abstract:     
To combat corporate regulation, and the burden of taxation, corporations and individuals attempted to avoid or minimise the effects of both. This was particularly so with respect to taxation. There has, however, been increased interest in avoiding the regulatory requirements of States. One approach to the avoidance of taxation or regulation is to use traditional tax havens. Another, but more problematic option, is through the creation and use of micro-nations, or ephemeral political entities. Another option is a virtual State in cyberspace, but this perhaps faces even less chance of success. Difficulties beset all of these endeavours. This article assesses some of the possible alternatives to traditional tax and regulatory havens.

Number of Pages in PDF File: 23

Keywords: tax havens, sovereignty, micro states, tax evasion

JEL Classification: K34

Accepted Paper Series