Description
Book SynopsisThis book provide an up-to-date evaluation of the role and function of tax havens in the global financial system—their history, inner workings, impact, extent, and enforcement. They make clear that tax havens have a major impact on the global economy.
Trade ReviewIf you are looking to understand how tax havens and offshore financial centers work, how they are governed (or not!), and what kind of economic and political impacts they have, then this book is for you! This recent text by well-recognized experts in the field is a most welcome addition to the literatures.... It fills an important void, since there was not until now a general but nevertheless detailed reference text on tax havens... it should be mandatory for courses in IPE, international finance, and international business.
-- Patrick Leblond * Political Science Quarterly *
Table of ContentsIntroductionPart I: Tax Havens and Their Uses
1. What is a Tax Haven?
2. Tax Havens: Vital Statistics
3. The Instruments of Tax HavensPart II: The Evolution of Tax Havens
4. Origins of the Tax Havens
5. The British Empire Strikes BackPart III: Tax Havens in World Politics
6. Tax Havens and the Developed World
7. Issues in DevelopmentPart IV: The Battle for Hearts And Minds
8. Signs of Discontent
9. Institutional Attacks on Tax Havens
10. Tax Havens in the Twenty-First CenturyConclusionGlossary
References
Index
