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Research Handbook on the Economics of Tax Havens
This Research Handbook provides a broad overview of research on tax havens across the fields of economics and accounting, as well as political science and tax law. Covering both corporate income tax avoidance and personal income tax evasion, it investigates their profound impact on individuals, multinational firms, governments and the global economy as a whole.
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Critical Acclaim
More Information
This Research Handbook provides a broad overview of research on tax havens within the fields of economics and accounting, as well as political science and tax law. Covering both corporate income tax avoidance and personal income tax evasion, it investigates their profound impact on individuals, multinational firms, governments and the global economy as a whole.
Expert authors examine the magnitude of tax revenue losses stemming from tax havens, and identify their key characteristics and activities. Chapters analyse the many business models adopted by tax havens, including conduit countries, hidden havens and crime havens. Drawing on cross-disciplinary insights, the Research Handbook evaluates the successes and failures of policy initiatives to prevent tax avoidance and evasion. Reflecting on the increased attention paid to tax havens since the 2008/09 economic crisis, it identifies promising avenues for future research and regulation in the field.
The Research Handbook on the Economics of Tax Havens is an invaluable resource for students and scholars of economics, accounting, tax law, finance and political science. It is also an important read for policy makers seeking to reduce tax avoidance and evasion.
Expert authors examine the magnitude of tax revenue losses stemming from tax havens, and identify their key characteristics and activities. Chapters analyse the many business models adopted by tax havens, including conduit countries, hidden havens and crime havens. Drawing on cross-disciplinary insights, the Research Handbook evaluates the successes and failures of policy initiatives to prevent tax avoidance and evasion. Reflecting on the increased attention paid to tax havens since the 2008/09 economic crisis, it identifies promising avenues for future research and regulation in the field.
The Research Handbook on the Economics of Tax Havens is an invaluable resource for students and scholars of economics, accounting, tax law, finance and political science. It is also an important read for policy makers seeking to reduce tax avoidance and evasion.
Critical Acclaim
‘There has been an explosion of research on tax havens over the past decade. This Handbook, written by the top experts in the field, is an essential introduction to this booming field. It will be a lasting reference.’
– Gabriel Zucman, Paris School of Economics, France
‘This is an outstanding collection of surveys and works that provides important insights for any researcher in the field of international taxation seeking a deeper understanding of the role of tax havens.’
– Kai A. Konrad, Max Planck Institute for Tax Law and Public Finance, Germany
‘This is a must read for anyone interested in the role of tax havens in the modern world. An impressive set of world-class authors on a key societal and academic topic.’
– Martin Jacob, IESE Business School, Spain
– Gabriel Zucman, Paris School of Economics, France
‘This is an outstanding collection of surveys and works that provides important insights for any researcher in the field of international taxation seeking a deeper understanding of the role of tax havens.’
– Kai A. Konrad, Max Planck Institute for Tax Law and Public Finance, Germany
‘This is a must read for anyone interested in the role of tax havens in the modern world. An impressive set of world-class authors on a key societal and academic topic.’
– Martin Jacob, IESE Business School, Spain
