Money at the Docks of Tax Havens: A Guide

27 Pages Posted: 28 Sep 2011  

Shafik Hebous

International Monetary Fund

Date Written: September 27, 2011

Abstract

This essay critically revisits the roles and influences of tax havens in the world economy. It combines various massages of available studies in one scheme, documents a number of observations, and proposes several issues for future research.

Keywords: tax havens, tax avoidance, tax evasion, international taxation, corruption, offshore financial centres

JEL Classification: F230, H250, H320

Suggested Citation

Hebous, Shafik, Money at the Docks of Tax Havens: A Guide (September 27, 2011). CESifo Working Paper Series No. 3587. Available at SSRN: https://ssrn.com/abstract=1934164

Shafik Hebous (Contact Author)

International Monetary Fund ( email )

Washington, DC
United States

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