Outlaw Heaven: Why States Become Tax Havens
Başlık:
Outlaw Heaven: Why States Become Tax Havens
Yazar:
Dainoff, Charles A., author.
ISBN:
9780438110311
Yazar Ek Girişi:
Fiziksel Tanımlama:
1 electronic resource (135 pages)
Genel Not:
Source: Dissertation Abstracts International, Volume: 79-11(E), Section: A.
Özet:
It is the argument of this dissertation that states become tax havens as a conscious economic development strategy. These states -- more properly referred to as "jurisdictions" because some lack the sovereignty of the traditional Westphalian state -- do not have the natural resources or the population to pursue more traditional economic development strategies, but they do have the ability to write and implement laws that create a virtual resource: banking secrecy. These jurisdictions are to carry out this strategy because they tend to be well-governed, stable, and relatively wealthy, making them attractive partners for the international banking, law, and accounting firms that drive offshore finance, and then for their customers -- both individual and corporate -- as well. The qualities tax havens possess also enable them to calculate that the benefits they reap from pursuing this strategy outweigh any penalties assessed by anti-tax haven international collective action activities, such as the naming and shaming campaigns of 2000.
Notlar:
School code: 0102
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Yer Numarası | Demirbaş Numarası | Shelf Location | Lokasyon / Statüsü / İade Tarihi |
---|---|---|---|
XX(696481.1) | 696481-1001 | Proquest E-Tez Koleksiyonu | Arıyor... |
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