27 Pages Posted: 28 Sep 2011
Date Written: September 27, 2011
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: 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