Tax havens or tax hells? A discussion of the historical roots and present consequences of tax havens
Tax havens are not recent phenomena. However, in contrast to historical precedents, tax havens in the age of mobile capital allow for non-consensual transfers and are not profitable for every citizen. We discuss the four main groups of tax havens (former Western possessions, sovereign nations, count...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Institute of Public Finance
2013-09-01
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| Series: | Financial Theory and Practice |
| Subjects: | |
| Online Access: | http://fintp.ijf.hr/upload/files/ftp/2013/3/raposo.pdf |