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Cover of: Money at the Docks of Tax Havens: A Guide
Shafik Hebous

Money at the Docks of Tax Havens: A Guide

Section: Articles
Volume 70 (2014) / Issue 3, pp. 458-485 (28)
Published 09.07.2018
DOI 10.1628/001522114X684547
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Summary
This essay critically revisits the roles and influences of tax havens in the world economy. It combines various messages of available studies in one scheme, and uses various data sources to document regularities regarding multinational firms, financial assets, and other relevant information for tax havens' businesses. The analysis motivates issues for future research and policy discussions.