Tax Havens and Tax Equity

12 Pages Posted: 3 Nov 2015

See all articles by Tim Wilson

Tim Wilson

Texas A&M University (TAMU), Commerce

Virginia Fullwood

Texas A&M University (TAMU), Commerce

Date Written: November 2, 2015

Abstract

The phrase "tax haven" is often used in political debate about tax equity, generally in a negative tone. The purpose of this paper is to examine the ways tax havens are used by U.S. taxpayers, and to comment on the effect of tax havens on tax equity.

Suggested Citation

Wilson, Tim and Fullwood, Virginia, Tax Havens and Tax Equity (November 2, 2015). JFAR Vol I, 2013. Available at SSRN: https://ssrn.com/abstract=2685316

Tim Wilson

Texas A&M University (TAMU), Commerce ( email )

2600 South Neal Street
Commerce, TX 75428
United States

Virginia Fullwood (Contact Author)

Texas A&M University (TAMU), Commerce ( email )

2600 South Neal Street
Commerce, TX 75428
United States

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