Description
Book SynopsisSmall states have learned in recent decades that capital accumulates where taxes are low; as a result, tax havens have increasingly competed for the attention of international investors with tax and regulatory concessions. Economically powerful...
Trade Review"In this highly informative, nuanced, and balanced book, J. C. Sharman narrates the fascinating story of how the Davids of the modern world, the small tax havens, have managed to beat the modern Goliath represented by the OECD campaign against harmful tax competition. Without losing sight of the theoretical underpinnings of his narrative, Sharman weaves a tale of complex political maneuvering on par with the best detective stories This has resulted in one of the most important recent contributions to international relations scholarship." -- Ronen Palan, University of Sussex, author of
The Offshore World"Tax havens and attempts at their regulation have increasingly become—an issue of intense public debate and some academic analysis. J. C. Sharman is in a unique position due to the very extensive empirical research he has conducted. He has personally visited a large number of countries, both developed OECD states and a substantial number of havens, interviewing many key players and collecting much documentation. Havens in a Storm provides a fascinating overview of recent developments and cogent analysis of the political dynamics of the issue." -- Sol Picciotto, Lancaster University Law School
